Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The OCED transfer pricing guidelines: an analysis of their application in the South Africian legal regime
The provisions of S 31 of the Income Tax Act 58 of 1962 governing certain crossborder 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 legisl...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
|
| Tags: |
No Tags, Be the first to tag this record!
|