Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes

Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2014

Author dc:creator

• Foster, Martie

Advisor dc:contributor.advisor

• Roeleveld, Jennifer

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/13146

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/13146