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A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613712649551872 |
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| access_status_str | Open Access |
| author2 | norman.mzizi@eskom.co.za |
| author_browse | norman.mzizi@eskom.co.za |
| author_facet | norman.mzizi@eskom.co.za |
| collection | Thesis |
| dc_rights_str_mv | © 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/31043 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:40:30.710Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/31043 A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards norman.mzizi@eskom.co.za Mr R Naude Mzizi, Norman Mbuyiswa UCTD Armlengteprys Gevorderde prysberekeningsooreenkoms Transfer pricing Oecd Multinational company Vergelykbare ontleding Verbonde persone Multinasionale maatskappy Oeso Oordragprysberekening Armlengtebeginsel Arm’s length principle Connected persons Comparable analysis Arm’s length price Advance pricing arrangement Mini Dissertation (MCom (Taxation))--University of Pretoria, 2010. Transfer pricing is an important component of international trade. It addresses the pricing of goods or services that falls outside normal commercial guidelines in order to gain some tax advantage. Multinational companies consider transfer pricing in their business dealings as they are continuously affected or impacted by it. The transfer pricing methodology that South Africa uses to combat tax avoidance together with the methodology used internationally was critically analysed. The results from both studies were compared to identify gaps or areas of improvement in the transfer pricing methodology that South Africa uses. The results from the analysis of the transfer pricing methodology that South Africa uses to combat tax avoidance indicated that its methodology is modernised; even though there are areas that can be improved in the administration of transfer pricing documentation and the introduction of an Advance Pricing Arrangement. An area for improvement is however to clarify the usage of more than one transfer pricing method in determining the transfer pricing results in South Africa. AFRIKAANS : Oordragsprysberekeningsmetodologie is ‘n belangrike komponent van internasionale handel. Dit het betrekking op die prysberekening van goedere of dienste wat buite die normale handelsriglyne val ten einde ‘n belastingvoordeel tot gevolg te hê. Multinasionale maatskappye oorweeg oordragsprysberekening in hul sake-onderhandelings aangesien hulle voortdurend daardeur geraak word. Die oordragsprysberekening wat deur Suid-Afrika gebruik word om belastingontduiking teen te werk tesame met die metodologie wat internasionaal gebruik word is krities ontleed. Die resultate van hierdie studies is vergelyk om gapings of areas vir verbetering in die Suid-Afrikaanse oordragsprysmetodologie uit te wys. ‘n Ontleding van die oordragsprysberekeningsmetodologie soos deur Suid-Afrika gebruik om belastingontduiking teen te werk het aangedui dat dit gemoderniseer is. Daar is egter areas in die administrasie van prysberekeningsdokumentasie en die bekendstelling van ‘n gevorderde prysberekeningsooreenkoms wat kan verbeter. Die gebruik van meer as een oordragsprysberekeningsmetode in die vasstelling van dieoordragsprysberekenings-resultate moet egter in Suid-Afrika oorweeg word. Taxation MCom (Taxation) restricted 2013-09-09T08:02:23Z 2011-07-27 2013-09-09T08:02:23Z 2011-04-07 2010-07-27 2011-07-25 Mini Dissertation Mzizi, NM 2010, A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-07252011-152903/ > F11/554/gm http://hdl.handle.net/2263/31043 http://upetd.up.ac.za/thesis/available/etd-07252011-152903/ en © 2010, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Armlengteprys Gevorderde prysberekeningsooreenkoms Transfer pricing Oecd Multinational company Vergelykbare ontleding Verbonde persone Multinasionale maatskappy Oeso Oordragprysberekening Armlengtebeginsel Arm’s length principle Connected persons Comparable analysis Arm’s length price Advance pricing arrangement A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title | A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title_full | A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title_fullStr | A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title_full_unstemmed | A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title_short | A critical analysis of the transfer pricing methodology the South Africa uses as compared to international standards |
| title_sort | critical analysis of the transfer pricing methodology the south africa uses as compared to international standards |
| topic | UCTD Armlengteprys Gevorderde prysberekeningsooreenkoms Transfer pricing Oecd Multinational company Vergelykbare ontleding Verbonde persone Multinasionale maatskappy Oeso Oordragprysberekening Armlengtebeginsel Arm’s length principle Connected persons Comparable analysis Arm’s length price Advance pricing arrangement |
| url | http://hdl.handle.net/2263/31043 http://upetd.up.ac.za/thesis/available/etd-07252011-152903/ |