The Transfer Pricing Regime (TPR) published by Decree No. 70/2017, of 6 December, which entered into force on 1 January of this year, established a set of rules that will govern relationships between related parties.

O Regime dos Preços de Transferência (RPT) publicado pelo Decreto n.º 70/2017, de 6 de Dezembro, e que entrou em vigor em 1 de Janeiro do presente ano, veio estabelecer um conjunto de regras que devem nortear as relações entre entidades relacionadas.

The President of the Republic of Mozambique, Filipe Nyusi, launched in August 2022 the Economic Acceleration Measures Package (Pacote de Medidas de Aceleração Econômica – PAE)

The much anticipated Decree Law for Offshore Areas 1 and 4 was published on 2 December 2014 (Decree Law No. 2/2014).

The Mozambican tax system is, nowadays, a modern tax system with a tripartite structure which compares to the most modern tax systems where the income, consumption and assets are taxed separately.

Local shareholders are not required and 100% foreign ownership is permitted.

No final de dezembro de 2025, o Governo de Moçambique aprovou um pacote significativo de medidas fiscais que visam reformular o panorama legislativo do país. A reforma entrou em vigor no dia 1 de janeiro de 2026...