Mali

Transfer Pricing in Mali

Mali transfer-pricing research draft for 2026 using the identified older DGI CGI and LPF provisions with amendment labels through 2017. Use this conditional workpaper to identify foreign related-party transactions, test the source documentation threshold, assemble group and local evidence, explain the selected pricing method and reconcile a supported profit adjustment. It distinguishes the substantive profit-transfer rule from the threshold for annual documentation and keeps transaction proof separate from the prescribed declaration. Two executable cases test a comparable-price adjustment and the documentation penalty cap. Complete later amendments, current non-cooperative lists, filing models and authenticated procedures remain unproved. It gives no operative 2026 approval, automatic method hierarchy, safe harbour or accountant attestation.