Yasmin Masithela, Author at PPM Attorneys

Commercial Law

Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

Published on July 11, 2006
by Yasmin Masithela

Section 31 of the ITA provides special anti-avoidance rules to regulate certain international transactions and this article intends to define and explain the two concepts referred to in this Section of the ITA being transfer pricing and thin capitalisation.

Commercial Law

Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

Published on July 11, 2006
by Yasmin Masithela

Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

July 11, 2006 No Comments

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Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

Section 31 of the income tax act 58, 1962 (“ita”) – A definition of transfer pricing and thin capitalisation

Filter By

Must Reads

South Africa’s National Data and Cloud Policy, 2024 Published Yesterday

Next-Generation Radio Frequency Spectrum for Economic Development Policy Published Today

Contractual Liability for Cybercrimes – Who Bears the Brunt?

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