Browsing Economic and Management Sciences by Subject "Taxation of companies"
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An evaluation of transfer pricing provisions for financial assistance granted by a foreigner to a resident (North-West University (South Africa), 2020)Transfer pricing rules are anti-avoidance measures that are governed by section 31 of the South African Income Tax Act No. 58 of 1962 (Income Tax Act). Section 31(6) of the Income Tax Act provides an exemption (subject to ...