Technical Assistance for Revenue Administration and Revenue Policy - Zambia

Collaboration trains new auditors and attorneys at the Zambia Revenue Authority (ZRA) in basic transfer pricing audit and interview techniques. ZRA will improve audit skills for all transfer pricing auditors by: 1) Strengthening audit techniques on transfer pricing issues within specific industries such as agriculture, telecoms, and financial institutions; assuring new TP auditors are capable of performing audit assignments; providing support to legal staff in areas where they can assist auditors in case development and settlement; using the Exchange of Information (EOI) treaty article in transfer pricing cases; and employing risk analysis tools for potential transfer pricing cases. Activities in 2019 will help the ZRA establish a transparent and defensible method for selection of returns for transfer pricing audits; allow for factual development of transfer pricing cases so that ZRA Audit and Legal departments can determine a settlement or litigation strategy; and help the ZRA establish a Competent Authority function and the capacity to respond accurately and timely to EOI requests and other treaty requirements.
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