Revenue Appeals Tribunal e-Library

Welcome to the e-Library, your one-stop-shop for tax dispute resources: Discover, learn and stay updated with E-library

Resources:

  • Judgements: formal decisions made by court of law or tax tribunal.
  • Legislation: Laws and regulations created by government or legislation body.
  • eBooks: Digital versions of printed books.
  • Online databases: Digital collections of scholarly research materials i.e. research articles, conference proceedings.
  • Website & Portals: Online platforms providing access to decisions from other tax tribunals and tax related bodies/orgs.

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Recent Submissions

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Practical Manual on Transfer Pricing for Developing Countries
(The United Nations, 2021-04-28) The United Nation Department of Economic and Social Affairs
The United Nations Practical Manual on Transfer Pricing for Developing Countries provides comprehensive guidance on transfer pricing analysis and administration. It helps policymakers and tax administrations in developing countries tackle complex transfer pricing issues, avoid double taxation, and resolve disputes, promoting fair tax practices and revenue collection.
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An Introduction to Transfer Pricing
(The United Nations, 2023-01-01) the UN Tax Committee’s Subcommittee.
This publication provides a comprehensive overview of transfer pricing, an essential aspect of international taxation affecting multinational enterprises (MNEs) worldwide. It discusses the principles, legal frameworks, and regulatory approaches, including guidance from the OECD and UN, to address the challenges of cross-border intra-group transactions. The document explores the complexity of establishing arm’s length transaction prices, compliance costs, and the mechanisms such as Advance Pricing Agreements (APAs) to facilitate effective transfer pricing management. Emphasizing the importance for both developed and developing countries, it highlights evolving practices aimed at preventing tax base erosion, ensuring fair taxation, and fostering international cooperation in transfer pricing regulation.
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Domestic Revenue Mobilization Strategy 2021-2026
(Ministry of Finance of Malawi, 2021-01-01) Ministry of Finance
The Domestic Revenue Mobilization Strategy 2021-2026 outlines Malawi's comprehensive plan to enhance its domestic revenue sources through broad-based tax reforms, improved compliance, and strengthened institutional capacity. The strategy aims to diversify revenue streams—both tax and non-tax—and boost revenue collection efficiency to support sustainable development, reduce reliance on external borrowing, and foster inclusive growth. Guided by principles of equity, stability, and transparency, the strategy emphasizes capacity building, stakeholder engagement, and modernization of revenue systems to achieve the national targets, including increasing the revenue-to-GDP ratio by 5 percentage points by 2026.
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An Extractive Affair
(ActionAid, 2015-06-01) ActionAid International
An Extractive Affair investigates how tax policies and international treaties have enabled large multinational corporations, particularly in the extractive sector, to avoid paying fair taxes in Malawi, one of the world's poorest countries. It highlights the significant revenue loss—amounting to over US$43 million—due to harmful tax incentives and treaty shopping practices by companies like Paladin, illustrating the broader implications for public services and development. The report also offers recommendations for Malawi and other stakeholders to improve tax transparency, reform treaties, and ensure that the benefits from resource extraction support sustainable development and poverty alleviation.
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Customs and Excise (Amendment) (No.2) Regulation, 2025
(The Government Print,, 2025-08-01) the Government of Malawi
The regulation amends Malawi's customs and excise laws to streamline procedures, enhance compliance, and enforce penalties related to foreign exchange and export transactions. It revokes previous regulations, establishes updated procedures for export proceeds repatriation, foreign currency accounts, and penalties for violations. The regulations also define administrative processes, including appeals and enforcement actions, to improve oversight within the customs and financial systems.