The aim of this technical report is to provide a detailed and informative
understanding of transfer pricing and thin capitalisation.
The South African Act that is the subject of this technical report is the Income
Tax Act, No.58 of 1962.
The principal South African taxes dealt with in this technical report are as
follows:
• Normal Tax
• Secondary tax on companies. / Thesis (M.Acc.)-University of Natal, Durban, 2000.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:ukzn/oai:http://researchspace.ukzn.ac.za:10413/3310 |
| Date | January 2000 |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Theses |
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