Tag: Advance Pricing Agreement (APA)
Proposed model and legislation for an APA Programme
SARS has published a draft model and proposed legislation to establish an advance pricing agreement programme and is inviting comments on it by the end of January.
Business restructurings – transfer pricing considerations
In the wake of the COVID-19 pandemic, industries and businesses across Africa are adapting, including rethinking business strategies and supply chains. For multinational entities (MNEs), business restructuring can have transfer pricing implications too.
