Section 31 : transfer pricing and thin capitalisation.
Loading...
Date
2000
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
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.
Description
Thesis (M.Acc.)-University of Natal, Durban, 2000.
Keywords
Income tax--South Africa., Theses--Accounting.