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Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review
Transfer pricing may be described as the process by which related entities set prices at which they transfer goods or services between each other. Multinational entities (MNEs), by virtue of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentia...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2020
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