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The OECD transfer pricing guidelines: an analysis of their application in the South Africa legal regime
The provisions of S 31 of the Income Tax Act 58 of 1962 governing certain cross border transactions amongst entities form the basis of transfer pricing legal regulatory regime in South Africa. The arm's length principle forms the backbone of applying the provisions of the section. The existing legis...
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| Format: | Thesis |
| Language: | English English |
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Department of Commercial Law
2026
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