Comprehensive transfer pricing rules as a means of regulating foreign direct investment in Zimbabwe
Transfer pricing refers is a practice that is mainly conducted by Multinational Enterprises to evade their tax obligations. This is done by the transfer of profits from a country where the payable tax is higher and declaring them in a country were the payable tax will be less. This practice affects...
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Language: | en |
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University of Pretoria
2018
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Online Access: | http://hdl.handle.net/2263/64628 Negonde, LK 2017, Comprehensive transfer pricing rules as a means of regulating foreign direct investment in Zimbabwe, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/64628> |