n Without Prejudice - Changes to transfer pricing legislation : tax
|Article Title||Changes to transfer pricing legislation : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Author||Michael Honiball and Thabiso Montsho|
|Publication Date||Nov 2010|
|Pages||14 - 15|
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.
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