Browsing by Subject "OECD guidelines"
Now showing items 1-3 of 3
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Alternatives for the treatment of secondary transfer pricing adjustments in South Africa
(2014)Deviations from arm’s length prices (prices charged between independent persons) charged between connected cross-border companies are corrected by primary transfer pricing adjustments, effected by the tax authorities of a ... -
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 ... -
A toxicity profile of the Pheroid® technology in rodents
(Elsevier, 2019)The Pheroid® drug delivery system is now on the threshold of progressing into human clinical trials for various patented pharmaceutical applications and a systematic investigation of its toxicological properties in vitro ...