The possible introduction of advance pricing agreements in South Africa income tax legislation
This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries...
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| Format: | Others |
| Language: | English |
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Nelson Mandela Metropolitan University
2011
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| Online Access: | http://hdl.handle.net/10948/1333 |