Swaziland

Swaziland 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.