Gabon

Transfer Pricing in Gabon

Gabon transfer-pricing reference for cross-border associated enterprises, business-purpose evidence, master and local files, country-by-country reporting and documentation penalties. Use for related-party prices, management fees, low-tax recipients, group support and CbCR questions concerning a Gabon entity. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law amendments read for this draft. It does not certify the complete 2026 amendment chain or authenticated filing screens. Missing procedures and unresolved old topics are listed explicitly, and the pack remains partial until those gaps and independent review are complete.