Browsing Taxation by Subject "Arm’s length"

Browsing Taxation by Subject "Arm’s length"

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  • The application of the new thin capitalisation rules in South Africa 
    Mohokare, T. (Thabiso) (University of Pretoria, 2014)
    South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South ...