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Browsing by Author "Govender, Shane."

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    Section 31 : transfer pricing and thin capitalisation.
    (2000) Govender, Shane.; Mitchell, Lindsay.
    The aim of this technical report is to provide a detailed and informative understanding of transfer pricing and thin capitalisation. The South African Act that is the subject of this technical report is the Income Tax Act, No.58 of 1962. The principal South African taxes dealt with in this technical report are as follows: • Normal Tax • Secondary tax on companies.