Mauritania's Ministry of Finance has published the Draft Finance Bill for 2024. Some of the main tax-related measures include:
- Replacing the term "associated enterprises" with "related enterprises" to harmonize the terminology used in the articles of the Tax Code related to transfer pricing;
- Extending the transfer pricing documentation requirements for cross-border related party transactions to domestic related party transactions;
- Changing the CbC reporting threshold to account for the chan…