Rwanda has published Ministerial Order No. 003/26/10/TC of 29 April 2026 in the Official Gazette. Among other things, the Ministerial Order regulates the country's transfer pricing rules in accordance with Law No. 027/2022 of 20 October 2022 (the new income tax law), effectively updating and replacing prior transfer pricing regulations issued under prior law.
One of the key changes is the introduction of new rules for taxpayers to enter into advance pricing agreements (APAs) with the tax ad…