Browsing Economic and Management Sciences by Subject "Arm’s length principle"
Now showing items 1-3 of 3
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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 Section 23M in light of the OECD best practice approach to interest limitation
(North-West University (South Africa) , Potchefstroom Campus, 2016)The ability of multinational companies to reduce their tax burden on their worldwide profits has generated public interest in recent years. Excessive interest deductions can be used to shift profits from one country to ... -
An analysis of Section 23M in light of the OECD guidelines relating to thin capitalisation
(2015)Base erosion in the form of profit shifting has become an increasing concern internationally as well as in South Africa. A significant type of base erosion in South Africa is in the form of excessive interest deductions ...