An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark
On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. Howeve...
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Language: | en |
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2014
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Online Access: | http://hdl.handle.net/10394/12016 |