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Burundi

BEPS IF MEMBER:

NO

REVENUE AUTHORITY

BR (Burundi Revenue Aurhority)

CURRENCY

Burundian Francs

TAX YEAR 

1 January to 31 December (or any other 12 month period, upon request)

FULL TRANSFER PRICING REGIME OR ONLY ARM'SLENGTH RULE

Arm's Length Rule

LATEST CHANGES

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TRANSFER PRICING REGIME

TIMELINE 

Rocky Scenery

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WORDING EXTRACT
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LINK

LAW TO SUMBIT

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WORDING EXTRACT
LINK

REGULATIONS/GUIDANCE

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LINK

MAIN TRANSFER PRICING

LEGAL LANDSCAPE 

A

RELATED TAX

LEGAL LANDSCAPE 

WITHHOLDING TAX LAW 

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LAW EXTRACT

DIVIDENDS

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INTEREST

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Guidance:

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LINK
LAW EXTRACT

Guidance:

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SERVICES

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LAW EXTRACT

Guidance:

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LINK

CONTROLLED FOREIGN COMPANY (CFC) RULES

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LAW EXTRACT

DOMESTIC LAW ON CFCs

PERMANENT ESTABLISHMENT RULES

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LAW EXTRACT

DEFINITION IN DOMESTIC LAW

PROFIT ALLOCATION IN DOMESTIC LAW

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DIGITAL SERVICES TAX (DST) /OECD PILLAR I

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LAW EXTRACT

DST LAW

OECD 2 PILLAR PLAN PARTICIPATION

DST GUIDANCE

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LINK

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LIMITATIONS ON INTEREST, ROYALTIES & SERVICE CHARGES

LAW EXTRACT

OTHER LAW LIMITATIONS

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OTHER LAW LIMITATIONS

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OTHER LAW LIMITATIONS

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INTEREST

DOMESTIC TAX LAW LIMITATIONS

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ROYALTIES

DOMESTIC TAX LAW LIMITATIONS

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LAW EXTRACT

SERVICES

DOMESTIC TAX LAW LIMITATIONS

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LAW EXTRACT
LAW EXTRACT
LAW EXTRACT
LAW EXTRACT
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DOUBLE TAX TREATIES

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LINK
LINK

B

COMPLIANCE

RETURNs and submissions

Submission

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PENALTIES

TYPE OF PENALTY

LAW REFERENCE

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LAW EXTRACT

TYPE OF PENALTY

LAW REFERENCE

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LAW EXTRACT

TYPE OF PENALTY

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LAW REFERENCE

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LAW EXTRACT

C

AUDIT & DISPUTES

PREVENTION & RESOLUTION  

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DISPUTE PREVENTION

LINK
LINK
FILE
FILE
LINK

LAWS

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LAWS

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RULES/REGULATIONS

LAWS

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RULES/GUIDANCE

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RULES/GUIDANCE

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LINK

DISPUTE RESOLUTION

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GUIDANCE
LINK
GUIDANCE
LINK
GUIDANCE
LINK

LAW

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LAWS

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LAWS

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RULES/REGULATIONS

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RULES/REGULATIONS

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LINK
LINK

RULES/REGULATIONS

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CASE LAW

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OBJECTION
ADR
REGULATIONS
/africa-tp-dblegal/zimbabwe
/africa-tp-dblegal/zambia
/africa-tp-dblegal/uganda
/africa-tp-dblegal/tunisia
/africa-tp-dblegal/togo
/africa-tp-dblegal/tanzania
/africa-tp-dblegal/sudan
/africa-tp-dblegal/south-sudan
/africa-tp-dblegal/south-africa
Section 101 - 106 of the TAA, 2011.
Rule 7-9 of the Dispute Resolution Rules i.to. s103 (GG#37819)
/africa-tp-dblegal/somalia
/africa-tp-dblegal/sierra-leone
/africa-tp-dblegal/seychelles
/africa-tp-dblegal/senegal
/africa-tp-dblegal/soa-tome-%26-principe
/africa-tp-dblegal/rwanda
/africa-tp-dblegal/nigeria
/africa-tp-dblegal/niger
/africa-tp-dblegal/namibia
/africa-tp-dblegal/mozambique
/africa-tp-dblegal/morocco
/africa-tp-dblegal/mauritius
/africa-tp-dblegal/mauritania
/africa-tp-dblegal/mali
/africa-tp-dblegal/malawi
/africa-tp-dblegal/madagascar
/africa-tp-dblegal/lybia
/africa-tp-dblegal/liberia
/africa-tp-dblegal/lesotho
/africa-tp-dblegal/kenya
/africa-tp-dblegal/guinea-bissau
/africa-tp-dblegal/guinea
/africa-tp-dblegal/ghana
/africa-tp-dblegal/gambia
/africa-tp-dblegal/gabon
/africa-tp-dblegal/ethiopia
/africa-tp-dblegal/eswatini
/africa-tp-dblegal/eritrea
/africa-tp-dblegal/equatorial-guinea
/africa-tp-dblegal/egypt
/africa-tp-dblegal/drc
/africa-tp-dblegal/djibouti
/africa-tp-dblegal/cote-de-viore
/africa-tp-dblegal/angola
/africa-tp-dblegal/comoros
/africa-tp-dblegal/chad
/africa-tp-dblegal/central-african-rep.
/africa-tp-dblegal/cameroon
/africa-tp-dblegal/cabo-verde
/africa-tp-dblegal/burundi
/africa-tp-dblegal/burkina-faso
/africa-tp-dblegal/botswana
/africa-tp-dblegal/benin
/africa-tp-dblegal/congo
/africa-tp-dblegal/algeria
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