Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
The provisions of S 31 of the Income Tax Act 58 of 1962 governing certain cross border transactions amongst entities form the basis of transfer pricing legal regulatory regime in South Africa. The arm's length principle forms the backbone of applying the provisions of the section. The existing legis...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English English |
| Published: |
Department of Commercial Law
2026
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
Similar Items: The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
- Exploring challenges with transfer pricing in South Africa: impact on government spent and income
- The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
- Venture and trade conducted by natural persons for income tax purposes
- Have the OECD Transfer Pricing Guidelines influenced the development of domestic legislation for transfer pricing and the outcome of court decisions in selected African states?
- The OCED transfer pricing guidelines: an analysis of their application in the South Africian legal regime
- Reviewing administrative action by SARS, the commissioner and other delegated SARS officials