Mozambique TP presentation – a review of the dispute resolution process drawing from Africa experiences

A recording of the lecture (with a Portuguese translator): the introduction for accounting and law students ends at 34 mins, and then the more technical lecture starts:

https://www.dropbox.com/s/lklvsheuxlk2gdc/Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20suppl{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20New{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Moz{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20TP{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20regulation{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20May{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018.m4a?dl=0

Powerpoint presentation:

Mozambique TP Dispute Resolution Presentation

The slides on the 6th method were not covered due to time issues, but nevertheless contain useful information.

These are the documents used to prepare the Presentation:

Mozambique Constitution_(in_force_21_01_05)(English)-Mozlegal

Mozambique TR Regulations 21082017 – unofficial translation

Mozambique – Changes to various laws passed – transfer pricing

The Platform for Collaboration on Tax DISCUSSION DRAFT- A Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses

DTA Mozambique GG 31983

 

For the Advanced Diploma in Transfer  Pricing from the Thomas Jefferson School of Law in the USA

www.IITF.net