Maldives

Corporate taxation

The corporate tax rate is 15%.

Transfer pricing

Maldivian transfer pricing regulations are contained in Section 68(b)(4) and Section 76(b) of the Income Tax Act (Law Number 25/2019) and Transfer Pricing Regulation (2020 –R-43).

The Transfer pricing regulation and documentation requirements of the Maldives was prepared with reference to the OECD Transfer Pricing Guidelines.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords