Equatorial Guinea

Transfer Pricing in Equatorial Guinea

Transfer pricing in Equatorial Guinea for tax year 2026 under Ley 1/2024 General Tributaria. Covers related parties, the arm's length comparison, control, dependence and connection tests, privileged tax regimes, the annual related-party statement with its 250,000,000 and 125,000,000 XAF thresholds, country-by-country reporting, and limits on group interest. Use for questions such as does Equatorial Guinea have transfer pricing rules, when must a company file a related-party statement, what is the country-by-country report threshold, how much group interest can be deducted, and what penalty applies. Applies to companies with foreign parents, subsidiaries or linked parties. It covers the rules in the law; no method regulation was found.