Myanmar

Corporate - Group taxation

Last reviewed - 04 August 2020

There is no group taxation regime in Myanmar.

Transfer pricing regime

There are currently no transfer pricing rules in Myanmar.

Thin capitalisation rules

Generally, there is currently no specific safe harbour with respect to a debt-to-equity ratio for Myanmar tax purposes. The Central Bank of Myanmar (CBM) has set a maximum debt-to-equity ratio of 3:1 or 4:1 (as part of the criteria for a Myanmar entity to obtain a foreign loan).

Controlled foreign company (CFC) regime

There are currently no CFC rules in Myanmar.