Browsing by Subject "Aggressive tax planning"
Now showing items 1-2 of 2
-
Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings
(North-West University, 2012)Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in ... -
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 ...