Browsing Economic and Management Sciences by Author "Van der Lith, Celeste"
Now showing items 1-1 of 1
-
Transfer pricing : possible implications of the amendments to the Income Tax Act
Van der Lith, Celeste (North-West University, 2011)Transfer pricing legislation was introduced into the Income Tax Act in 1995. The amendments of the transfer pricing legislation were introduced by SARS in the Explanatory Memorandum on the Taxation Laws Amendment Bill 2010, ...