An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective

An evaluation of the Country-by-Country Reporting (CbC Template) for transfer pricing documentation purposes from a South African perspective

In February 2013, the OECD published a report on its findings concerning base erosion and profit shifting ("BEPS").1 That report, in particular Action Plan 13, dealt with the re-examination of transfer pricing documentation wherein the shifting of profits to lower tax rate jurisdictions is...

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Bibliographic Details
Main Author:	Van Wyk, Lindie
Other Authors:	Hattingh, Johann
Format:	Dissertation
Language:	English
Published:	University of Cape Town 2016
Subjects:	Taxation
Online Access:	http://hdl.handle.net/11427/21752

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