transfer pricing Archives - Page 20 of 21

MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICING SUMMIT 2015 HELD IN MIAMI ON 24/25 FEBRUARY 2015

MIAMI TP CONFERENCE: OBSERVATIONS AT THE TP MINDS TRANSFER PRICINGTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the pricing methods and rules

ATL-Editor 26 February 2015

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S.Africa: Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015

Deemed loans under transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who

ATL-Editor 26 February 2015

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S.Africa: Big Brother is watching you

Big brother is watching you! DLA Cliffe Dekker Hofmeyr Lisa Brunton Global, South Africa February 13 2015 Even George Orwell, with his prophetic satirical insight,

ATL-Editor 17 February 2015

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S.Africa: Transfer pricing documentation requirements due to change

Transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... documentation requirements due to change Hogan Lovells Michiel Els South Africa January 21 2015 The Davis Committee has made certain recommendations

ATL-Editor 27 January 2015

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S.Africa: Proposed Changes to Secondary TP Adjustment

Proposed Changes to Secondary Transfer PricingTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the pricing methods and rules applied to transactions between

ATL-Editor 7 October 2014

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Africa: Status of Transfer Pricing in Africa (Part 1)

Status of transfer pricingTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the pricing methods and rules applied to transactions between related entities

ATL-Editor 22 September 2014

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Transfer Pricing: 25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} rule of thumb not applicable to determining royalty rates

Transfer PricingTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the pricing methods and rules applied to transactions between related entities within a

ATL-Editor 18 September 2014

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OECD: Seven BEPS Actions issued September 16, 2014

COMMENT BY DR. D.N. ERASMUS – This is a summary of an article first published in a Bloomberg BNA Transfer PricingTransfer pricing is a fundamental

ATL-Editor 18 September 2014

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S.Africa: Proposed changes to secondary transfer pricing adjustment

DLA Cliffe Dekker Hofmeyr Heinrich Louw South Africa September 12 2014 National Treasury and the South African Revenue ServiceThe South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... (SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently...) is

ATL-Editor 18 September 2014

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ANGOLA: New Transfer Pricing Rules in Angola: What Do They Mean?

Within tax reform currently underway in Angola, a new transfer pricingTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the pricing methods and

ATL-Editor 3 September 2014

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