Africa Transfer Pricing Practice Guide
Updated: Apr 11
Wiesener, C. and Gosai, N. Africa transfer pricing practice guide. – LexisNexis, 2021– (Loose-leaf update).
Summary provided by the publisher:
“This publication demystifies transfer pricing from a South African perspective and provides a single source of commentary, case law, legislation and regulatory materials. Avail mid-December 2021.
The OECD BEPS initiative has caused many countries across the world to review and implement transfer pricing legislation. Multinationals are aware that there is an increasing need to pay attention to developments in this area going forward. While transfer pricing is well documented in most of the developed world, this is not the case in Africa. This publication explains transfer pricing related rules and regulations, addresses typical transfer pricing issues and highlights deviations from OECD rules.”
Table of contents:
Introduction and history
The arm's length principle
Legislation and supplementary guidance
Transfer pricing documentation requirements
Function, risk and asset analysis
Transfer pricing methodology
Attribution of profits to permanent establishments
Specific transaction types
Non-compliance with the transfer pricing law and regulations
Transfer pricing audits
Statutory accounting considerations
Section 31 of the Income Tax Act Tabulation
South African transfer pricing law and regulations
Summary SARS Practice Note No. 7
Price: R1,897.50 (print) excluding delivery, including VAT.
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Date posted: 20 January 2022