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Proposed model and legislation for an APA Programme

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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.

Navigating a transfer pricing to a mutually unacceptable outcome

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Transfer pricing audits can be onerous, but taxpayers can achieve a more successful outcome by providing all information requested, anticipating areas of concern, and engaging openly with the South African Revenue Services (SARS).

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