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n Tax Breaks Newsletter - SARS looks at deals done ten years ago : transfer pricing

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Abstract

Extracted from text ... TRANSFER PRICING 6 May 2006 Moneyweb's TAX BREAKS SARS looks at deals done ten years ago By JACQUES VAN RHYN SOUTH African taxpayers - particularly large companies - beware! SARS has refocused attention on the disclosure of transfer pricing for cross-border transactions retrospective to the late Nineties, which could result in the payment of billions of rands in additional taxes and penalties. Transfer pricing legislation (Section 31 of the Income Tax Act) has been around for more than ten years, but in recent months there have been differing views concerning what exactly is required from taxpayers regarding transfer-pricing compliance ..

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/content/montb/2006/244/EJC78253
2006-05-01
2016-12-08
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