Rwanda has published Ministerial Order No. 003/20/10/TC of 11 December 2020 in the Official Gazette, which was first approved by the Rwanda Cabinet in September 2020 to establish new general rules on transfer pricing. The Order covers several areas of transfer pricing, including new rules concerning the comparability of transactions and compliance with the arm's length principle, which are generally in line with the latest OECD guidelines.
One of the key points of the new Order is the scop…