In December 2024, during a panel session focused on tax policy
and its role in enabling development financing and domestic revenue
mobilisation in Africa, held as part of the Annual Meetings of the
Africa Tax Administration Forum
("ATAF"), Ronald Niwenshuti, the
Commissioner General of Rwanda Revenue Authority
("RRA"), acknowledged the support RRA
has received from ATAF in the area of international taxation,
including transfer pricing. He noted that, thanks to enhanced
skills in these areas, revenue collected from international tax
audits, including transfer pricing, now accounts for more than 30%
of the total tax collections generated through audits.
This suggests that the Rwandan tax administration is becoming
increasingly sophisticated in matters of international taxation,
particularly in the area of transfer pricing. There is also growing
scrutiny of cross-border transactions, especially those involving
entities within the same multinational enterprise
("MNE")
