Browsing Economic and Management Sciences by Subject "Exchange of information"
Now showing items 1-2 of 2
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An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property
(2014)On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an ... -
An international comparative study of transparency and exchange of information measures
(North-West University (South Africa), 2021)In recent decades, globalisation and the ease of moving capital in-between countries gave individuals the opportunity to shift their assets to countries that offer low tax rates. The inflow of assets to these countries may ...