{"id":11770,"date":"2024-05-21T13:23:38","date_gmt":"2024-05-21T11:23:38","guid":{"rendered":"https:\/\/www.cipmoz.org\/?p=11770"},"modified":"2024-05-27T13:28:10","modified_gmt":"2024-05-27T11:28:10","slug":"contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices","status":"publish","type":"post","link":"https:\/\/www.cipmoz.org\/pt\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/","title":{"rendered":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES"},"content":{"rendered":"<p style=\"text-align: justify;\">Mozambican legislation on transfer pricing, in force since December 2007, aims to guarantee fairness in transactions between related companies and to ensure fair taxation of Corporate Income Tax. (IRPC). The Transfer Pricing Regulation (RPT) was implemented to fill gaps in the legislation, allowing for a more structured approach.<\/p>\n<p style=\"text-align: justify;\">However, contracts in the gas sector still violate transfer pricing regulations, allowing for differentiated prices for affiliated and non-affiliated companies. This persistent practice, even after 2007, represents a substantial risk to tax revenues. Furthermore, contractual addenda have increased the price discrepancy, reinforcing the violation of transfer pricing law.<\/p>\n<p><a href=\"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2024\/05\/CONTRACTS-IN-THE-GAS-SECTOR.pdf\" target=\"_blank\" rel=\"noopener\">Read the full text<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mozambican legislation on transfer pricing, in force since December 2007, aims to guarantee fairness in transactions between related companies and to ensure fair taxation of Corporate Income Tax. (IRPC). The Transfer Pricing Regulation (RPT) was implemented to fill gaps in the legislation, allowing for a more structured approach. However, contracts in the gas sector still<\/p>\n","protected":false},"author":18,"featured_media":14117,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_rtcl_gb_attr":"","footnotes":""},"categories":[19],"tags":[],"coauthors":[64],"class_list":["post-11770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-industria-extractiva"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cipmoz.org\/pt\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica\" \/>\n<meta property=\"og:description\" content=\"Mozambican legislation on transfer pricing, in force since December 2007, aims to guarantee fairness in transactions between related companies and to ensure fair taxation of Corporate Income Tax. (IRPC). The Transfer Pricing Regulation (RPT) was implemented to fill gaps in the legislation, allowing for a more structured approach. However, contracts in the gas sector still\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cipmoz.org\/pt\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/\" \/>\n<meta property=\"og:site_name\" content=\"CIP - Centro de Integridade P\u00fablica\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/CIP.Mozambique\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-21T11:23:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-27T11:28:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2023\/06\/industria_extrativa1232.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1100\" \/>\n\t<meta property=\"og:image:height\" content=\"631\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"CIP Centro de integridade Publica\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@CIPMoz\" \/>\n<meta name=\"twitter:site\" content=\"@CIPMoz\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"CIP Centro de integridade Publica\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n\t<meta name=\"twitter:label3\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data3\" content=\"CIP Centro de integridade Publica\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/\"},\"author\":{\"name\":\"CIP Centro de integridade Publica\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/#\\\/schema\\\/person\\\/c53d8d005fb6fbfa55503cd13321dab0\"},\"headline\":\"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES\",\"datePublished\":\"2024-05-21T11:23:38+00:00\",\"dateModified\":\"2024-05-27T11:28:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/\"},\"wordCount\":108,\"image\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cipmoz.org\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/extrativa-industria.jpg\",\"articleSection\":[\"Ind\u00fastria extractiva\"],\"inLanguage\":\"pt-PT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/\",\"url\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/\",\"name\":\"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cipmoz.org\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/extrativa-industria.jpg\",\"datePublished\":\"2024-05-21T11:23:38+00:00\",\"dateModified\":\"2024-05-27T11:28:10+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/#\\\/schema\\\/person\\\/c53d8d005fb6fbfa55503cd13321dab0\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cipmoz.org\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/extrativa-industria.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cipmoz.org\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/extrativa-industria.jpg\",\"width\":947,\"height\":357},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/2024\\\/05\\\/21\\\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.cipmoz.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/#website\",\"url\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/\",\"name\":\"CIP - Centro de Integridade P\u00fablica\",\"description\":\"Promo\u00e7\u00e3o da Transpar\u00eancia, Anti-corrup\u00e7\u00e3o e Integridade em Mo\u00e7ambique.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-PT\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/#\\\/schema\\\/person\\\/c53d8d005fb6fbfa55503cd13321dab0\",\"name\":\"CIP Centro de integridade Publica\",\"sameAs\":[\"http:\\\/\\\/cipmoz.org\"],\"url\":\"https:\\\/\\\/www.cipmoz.org\\\/pt\\\/author\\\/ci3plmqz2in735293sf\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cipmoz.org\/pt\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/","og_locale":"pt_PT","og_type":"article","og_title":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica","og_description":"Mozambican legislation on transfer pricing, in force since December 2007, aims to guarantee fairness in transactions between related companies and to ensure fair taxation of Corporate Income Tax. (IRPC). The Transfer Pricing Regulation (RPT) was implemented to fill gaps in the legislation, allowing for a more structured approach. However, contracts in the gas sector still","og_url":"https:\/\/www.cipmoz.org\/pt\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/","og_site_name":"CIP - Centro de Integridade P\u00fablica","article_publisher":"https:\/\/web.facebook.com\/CIP.Mozambique\/","article_published_time":"2024-05-21T11:23:38+00:00","article_modified_time":"2024-05-27T11:28:10+00:00","og_image":[{"width":1100,"height":631,"url":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2023\/06\/industria_extrativa1232.jpg","type":"image\/jpeg"}],"author":"CIP Centro de integridade Publica","twitter_card":"summary_large_image","twitter_creator":"@CIPMoz","twitter_site":"@CIPMoz","twitter_misc":{"Escrito por":"CIP Centro de integridade Publica","Tempo estimado de leitura":"1 minuto","Written by":"CIP Centro de integridade Publica"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#article","isPartOf":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/"},"author":{"name":"CIP Centro de integridade Publica","@id":"https:\/\/www.cipmoz.org\/pt\/#\/schema\/person\/c53d8d005fb6fbfa55503cd13321dab0"},"headline":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES","datePublished":"2024-05-21T11:23:38+00:00","dateModified":"2024-05-27T11:28:10+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/"},"wordCount":108,"image":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2026\/07\/extrativa-industria.jpg","articleSection":["Ind\u00fastria extractiva"],"inLanguage":"pt-PT"},{"@type":"WebPage","@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/","url":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/","name":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES - CIP - Centro de Integridade P\u00fablica","isPartOf":{"@id":"https:\/\/www.cipmoz.org\/pt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#primaryimage"},"image":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2026\/07\/extrativa-industria.jpg","datePublished":"2024-05-21T11:23:38+00:00","dateModified":"2024-05-27T11:28:10+00:00","author":{"@id":"https:\/\/www.cipmoz.org\/pt\/#\/schema\/person\/c53d8d005fb6fbfa55503cd13321dab0"},"breadcrumb":{"@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#breadcrumb"},"inLanguage":"pt-PT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/"]}]},{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#primaryimage","url":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2026\/07\/extrativa-industria.jpg","contentUrl":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2026\/07\/extrativa-industria.jpg","width":947,"height":357},{"@type":"BreadcrumbList","@id":"https:\/\/www.cipmoz.org\/2024\/05\/21\/contracts-in-the-gas-sector-allow-manipulation-of-transfer-prices\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.cipmoz.org\/"},{"@type":"ListItem","position":2,"name":"CONTRACTS IN THE GAS SECTOR ALLOW MANIPULATION OF TRANSFER PRICES"}]},{"@type":"WebSite","@id":"https:\/\/www.cipmoz.org\/pt\/#website","url":"https:\/\/www.cipmoz.org\/pt\/","name":"CIP - Centro de Integridade P\u00fablica","description":"Promo\u00e7\u00e3o da Transpar\u00eancia, Anti-corrup\u00e7\u00e3o e Integridade em Mo\u00e7ambique.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cipmoz.org\/pt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-PT"},{"@type":"Person","@id":"https:\/\/www.cipmoz.org\/pt\/#\/schema\/person\/c53d8d005fb6fbfa55503cd13321dab0","name":"CIP Centro de integridade Publica","sameAs":["http:\/\/cipmoz.org"],"url":"https:\/\/www.cipmoz.org\/pt\/author\/ci3plmqz2in735293sf\/"}]}},"amp_enabled":true,"jetpack_featured_media_url":"https:\/\/www.cipmoz.org\/wp-content\/uploads\/2026\/07\/extrativa-industria.jpg","_links":{"self":[{"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/posts\/11770","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/comments?post=11770"}],"version-history":[{"count":1,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/posts\/11770\/revisions"}],"predecessor-version":[{"id":11772,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/posts\/11770\/revisions\/11772"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/media\/14117"}],"wp:attachment":[{"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/media?parent=11770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/categories?post=11770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/tags?post=11770"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.cipmoz.org\/pt\/wp-json\/wp\/v2\/coauthors?post=11770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}