Transfer pricing considerations for intra-group services: a study of specific challenges which have caused disputes between taxpayers and tax authorities from a transfer pricing and international tax perspective

Description

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015. / Could not copy abstract

Links & Downloads

1. http://hdl.handle.net/10539/19406

Tags

Anti-avoidance

Intra-group services

Functional analysis

OECD guidelines

Transfer pricing

Multinational

Tax avoidance

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/19406
Date	29 January 2016
Creators	Berger, Robyn Stacey
Source Sets	South African National ETD Portal
Language	English
Detected Language	English
Type	Thesis
Format	application/pdf