Gabon Publishes Finance Law for 2017 including CbC Reporting

Gabon's Finance Law for 2017 was published in a special edition of the Official Journal on 9 January 2017. Some of the main measures of the law include the introduction of new transfer pricing rules, including the three-tiered transfer pricing documentation requirements recommended under BEPS Action 13.

Annual Report on Related Parties and Transactions

The law provides that each company is required to annually report information to the tax authority specifying:

• The nature of the relatio…