Browsing Economic and Management Sciences by Subject "Arm’s length"
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Thin capitalisation : an analysis of the application of the amended section 31(3) of the Income Tax Act no. 58 of 1962 (North-West University (South Africa), Vaal Triangle Campus, 2015)The current Income Tax legislation, in relation to thin capitalisation, requires South African-based entities to transact at an arm’s length basis. This is in accordance with the Draft Interpretation Note issued by the ...