Prescriptiveness of the South African transfer pricing tax legislation in providing guidance on how to transact at an arm's length price
Transfer pricing is a significant taxation problem facing both tax authorities and multinational enterprises. Tax authorities around the world regulate transfer pricing through tax legislation, which requires that cross-border transactions within multinational enterprises be at arm’s-length. A nu...
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| Format: | Others |
| Language: | en |
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2011
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| Online Access: | http://hdl.handle.net/10539/9094 |