The Big Fight Over Transfer Pricing in Pharma: Beta Healthcare vs. KRA | Vuyiswa Ngwenya
Автор: Regan van Rooy
Загружено: 2025-11-12
Просмотров: 32
In this video, Vuyiswa breaks down one of Kenya’s most important transfer pricing cases, Beta Healthcare International Ltd v Kenya Revenue Authority (KRA) (2024) and what it means for multinational companies operating across Africa.
The case centres on a dispute between Beta Healthcare and the KRA over the correct transfer pricing method to apply, the Comparable Uncontrolled Price (CUP) method vs the Transactional Net Margin Method (TNMM).
The Tribunal ultimately ruled in favour of KRA, highlighting the critical importance of robust documentation, defensible methodologies, and evidence-based transfer pricing analysis.
💡 Key takeaways include:
Why detailed Local Files are your first line of defence in TP audits
The growing emphasis on substance over form in African tax rulings
Lessons multinationals can learn from the Beta Healthcare decision
How to strengthen your compliance and reduce transfer pricing risk
📘 For a deeper dive into the case and its implications for businesses across Africa, read the full article on our website: https://reganvanrooy.com/the-big-figh...
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