O Regime dos Preços de Transferência (RPT) publicado pelo Decreto n.º 70/2017, de 6 de Dezembro, e que entrou em vigor em 1 de Janeiro
do presente ano, veio estabelecer um conjunto de regras que devem nortear as relações entre entidades relacionadas.
The Transfer Pricing Regime (TPR) published by Decree No. 70/2017, of 6 December, which entered into force on 1 January of this year, established a set of rules that will govern relationships between related parties.
The Mozambican tax system is, nowadays, a modern tax system with a tripartite structure which compares to the most modern tax systems where the income, consumption and assets are taxed separately.