Eswatini

Eswatini does not have group taxation legislation. All companies are assessed on their individual profits and losses.

Transfer pricing

Eswatini does not have transfer pricing legislation; however, under the anti-avoidance provision, the Revenue Authority will look for arm's-length transactions.

Thin capitalisation

Eswatini does not have thin capitalisation rules.

Controlled foreign companies (CFCs)

Eswatini does not have any legislation regarding CFCs.