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Transfer pricing in South Africa: An arm’s length principle case

Transfer pricing in South Africa: An arm’s length principle case

by Pieter van der Zwan | Sep 15, 2024 | Corporate and business tax

There have been few transfer pricing-related tax cases in South Africa. They mainly dealt with technicalities of section 31 of the Income Tax Act (‘the ITA’). However, a recent tax court case deals with applying the arm’s length principle, which is at the heart of...

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