Comparative Jurisprudence on the Application of the Arm’s Length Principle: A Global Survey of Transfer Pricing Regulation and its Implications for Zambia

Victor Mwape, Austin Mwange and Munyonzwe Hamalengwa
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Victor Mwape: Institute of Distance Education, University of Zambia, Lusaka, Zambia
Austin Mwange: Graduate School of Business, University of Zambia, Lusaka, Zambia
Munyonzwe Hamalengwa: School of Law, Zambia Open University, Lusaka, Zambia

African Journal of Commercial Studies, 2025, vol. 6, issue 3

Abstract: This article undertakes a comparative analysis of the implementation of the Arm’s Length Principle across selected jurisdictions, examining legislative frameworks, enforcement mechanisms, and policy implications. Using doctrinal and policy-analytical approaches, the study evaluates congruence with OECD standards and draws implications for Zambia’s transfer pricing framework. The study advocates a hybrid, context-sensitive model tailored to Zambia’s institutional and developmental needs.

Keywords: Arm’s Length Principle; Transfer Pricing; OECD; Comparative Tax Law; Zambia (search for similar items in EconPapers)
JEL-codes: F23 H25 K34 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2025-58

DOI: 10.59413/ajocs/v6.i3.3

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