Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 4 of 4 for “"Advance Pricing Agreements"”.
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A critical analysis of SARS' implementation of Advance Pricing Agreements
Though the concept of transfer pricing has been in existence for over a century, it continues to evolve over time while remaining a topical issue globally. The increase in cross-border transactions by multinational enterprises due to globalisation and internationalisation has increased the …
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Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
… Africa and that it is essential that a system of advance pricing agreements be implemented.
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Exploring challenges with transfer pricing in South Africa: impact on government spent and income
Transfer pricing is a challenge for tax collection as taxpayers in multinational corporations may shift profits from affiliates in high-tax jurisdiction to their lower-tax jurisdiction counterparts (for tax avoidance), leading to reduced tax collected and therefore the country's financial muscle …
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Transfer Pricing in South African income tax law
'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise …