Swaziland
Corporate - Group taxation
Last reviewed - 21 April 2020Swaziland does not have group taxation legislation. All companies are assessed on their individual profits and losses.
Transfer pricing
Swaziland does not have transfer pricing legislation; however, under the anti-avoidance provision, the Revenue Authority will look for arm's-length transactions.
Thin capitalisation
Swaziland does not have thin capitalisation rules.
Controlled foreign companies (CFCs)
Swaziland does not have any legislation regarding CFCs.