1887

n Without Prejudice - Beware those transfer pricing contraventions : intellectual property

USD

 

Abstract

Anyone owning intellectual property (IP) that is used by a connected person outside of South Africa, and that foreign connected person is not required to make market-related royalty payments for the use of the IP, is most probably contravening the transfer pricing provisions of our Income Tax Act as well as Exchange Control Regulations.

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/content/jb_prej/7/6/EJC50049
2007-07-01
2016-12-07
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