Van Zyl, Stephanus2023-02-212023-02-212023-042022*A2023https://repository.up.ac.za/handle/2263/89724Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2022.This mini dissertation is prohibited indefinitelyThere are various ways to fund a corporate, the two most prevalent ways are through debt or equity. Revenue authorities can investigate a transaction, and if they are of the opinion that it has features or qualities that are better suited with an alternative type of transaction, they may recharacterize it and consider it as such for tax purposes. This research examines SARS/OECD reports which provides specific guidance on issues related to the pricing of financial transactions especially intra-group loans.© 2022 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.UCTDTax lawTax avoidanceTax evasionEquityMini Dissertationu10338081