1887

n Without Prejudice - Changes to transfer pricing legislation : tax

Volume 10, Issue 10
  • ISSN : 1681-178X
USD

 

Abstract

Indirect transactions caught in the net


S31 of the Income Tax Act (58 of 1962), the transfer pricing section, will be substantially amended with effect from October 1 2011. The new s31 seeks to capture indirect transactions for transfer pricing purposes, thereby substantially widening the scope and application of the section.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/jb_prej/10/10/EJC49060
2010-11-01
2017-01-16

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error