Tax Administrations On The Application Of

SECTION 31 OF THE INCOME TAX ACT, 1962 (the Act ...

Report on Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, published in July 1995 and supplemented with additional chapters and revisions to the contents thereof. 1.2.5 Transfer prices: Transfer prices are the prices at which an entity transfers goods and services to connected persons. 2. Introduction

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