In our Transfer Pricing Roundtable we spoke with nine experts from around the world to discuss the recent regulatory changes and interesting developments in their jurisdiction. Our chosen experts analyse the different pricing methods currently being implemented and discuss the challenges posed by a recent explosion of rules and regulations surrounding base erosion and profit-shifting. Other highlights include: a focus on transfer pricing documentation, managing customs duties, and minimising the risk of double taxation. Featured regions are: the United States, Brazil, Argentina, Canada, South Africa, Switzerland and the UK.
http://www.src.gov.sc/resources/Rulings/2015/Ruling-2015-3.pdf Section 54 of the Business Tax Act 2009 states as follows: 54.(1) The Revenue Commissioner may, in respect of — (a) a transaction between…
By Julie Martin, Editor, MNE Tax (first published on MNE Tax) The next edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries will include…
Zimbabwe Report from our correspondent Gershem T. Pasi, Revenue and Business Consultant, Zimbabwe Income tax (transfer pricing documentation) regulations 2019 – issued On 10 May…
TRANSFER PRICING COURSE – Lectures, tutorials, assignments – reading materials General ongoing reading as the courses advance: 1. reading about 10 pages a week to gain an overview…
The Minister of Finance and Economic Development issued the Income Tax (Transfer Pricing Documentation) Regulations 2019 by Statutory Instrument 109 of 2019 on 10 May…
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