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Transfer Pricing in South African income tax law

'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise t...

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Bibliographic Details
Main Author: Lord, Tristan Sacha
Format: Thesis
Language:English
Published: Department of Commercial Law 2014
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