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Somalia

BEPS IF MEMBER:

NO

REVENUE AUTHORITY

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CURRENCY

CURRENCY CONVERSION & CHARTS

TAX YEAR 

FULL TRANSFER PRICING REGIME OR ONLY ARM'SLENGTH RULE

LATEST CHANGES

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TRANSFER PRICING REGIME

TIMELINE 

Rocky Scenery

WORDING EXTRACT
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LAW TO SUMBIT

WORDING EXTRACT
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REGULATIONS/GUIDANCE

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MAIN TRANSFER PRICING

LEGAL LANDSCAPE 

A

RELATED TAX

LEGAL LANDSCAPE 

WITHHOLDING TAX LAW 

LAW EXTRACT

DIVIDENDS

INTEREST

Guidance:

LINK
LAW EXTRACT

Guidance:

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SERVICES

LAW EXTRACT

Guidance:

LINK

CONTROLLED FOREIGN COMPANY (CFC) RULES

LAW EXTRACT

DOMESTIC LAW ON CFCs

PERMANENT ESTABLISHMENT RULES

LAW EXTRACT

DEFINITION IN DOMESTIC LAW

PROFIT ALLOCATION IN DOMESTIC LAW

DIGITAL SERVICES TAX (DST) /OECD PILLAR I

LAW EXTRACT

DST LAW

OECD 2 PILLAR PLAN PARTICIPATION

DST GUIDANCE

LINK

LIMITATIONS ON INTEREST, ROYALTIES & SERVICE CHARGES

LAW EXTRACT

OTHER LAW LIMITATIONS

OTHER LAW LIMITATIONS

OTHER LAW LIMITATIONS

INTEREST

DOMESTIC TAX LAW LIMITATIONS

ROYALTIES

DOMESTIC TAX LAW LIMITATIONS

LAW EXTRACT

SERVICES

DOMESTIC TAX LAW LIMITATIONS

LAW EXTRACT
LAW EXTRACT
LAW EXTRACT
LAW EXTRACT
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DOUBLE TAX TREATIES

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LINK

B

COMPLIANCE

RETURNs and submissions

Submission

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PENALTIES

TYPE OF PENALTY

LAW REFERENCE

LAW EXTRACT

TYPE OF PENALTY

LAW REFERENCE

LAW EXTRACT

TYPE OF PENALTY

LAW REFERENCE

LAW EXTRACT

C

AUDIT & DISPUTES

PREVENTION & RESOLUTION  

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DISPUTE PREVENTION

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FILE
FILE
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LAWS

LAWS

RULES/REGULATIONS

LAWS

RULES/GUIDANCE

RULES/GUIDANCE

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DISPUTE RESOLUTION

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GUIDANCE
LINK
GUIDANCE
LINK
GUIDANCE
LINK

LAW

LAWS

LAWS

RULES/REGULATIONS

RULES/REGULATIONS

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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