Tag: High Court
Transfer pricing | Section 31 tested
Multinationals with South African group companies are required to adhere to South Africa’s transfer pricing legislation as found in section 31 of the Income Tax Act, 58 of 1962, which provisions in very simple terms require cross-border transactions (which include loans) to be conducted on an arm’s length basis.
Scathing court decision on fronting!
Soria Hay | Head of Corporate Finance | Bravura | shay@bravura.net | http//www.bravura.net |
The R600 million train blunder that broke in July 2015 is...
EMOLUMENTS ATTACHMENT ORDER JUDGEMENT
The Constitutional Court has ordered the reading-in, and severance of, certain words in section 65J(2)(a) and (b) of the Magistrates Court Act in order...
