An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark

An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark

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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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Bibliographic Details
Main Author: Stark, Natalie
Language:en
Published: 2014
Subjects:
Aggressive tax planning
Capital
Economic substance
Exchange Control Regulations
Exchange of information
Intellectual property
Multi-national companies
National Treasury
OECD Transfer Pricing Guidelines
Transfer pricing
Online Access:http://hdl.handle.net/10394/12016

Internet

http://hdl.handle.net/10394/12016

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