Mali Tax Changes for 2019

Mali’s Finance Law for 2019 was issued on 21 December 2018. The main amendments are summarized as follows:

• It is clarified that transfer pricing documentation should be prepared in the French language;
• The deadline to conclude an APA within 6 months following the submission of an application by a taxpayer is removed, with a new deadline to be set via separate regulation on when negotiations for an APA should begin following the submission of an application;
• A new definition of permanent esta…