Introduction Normally, loans between a South African company and its foreign group companies would be subject to the transfer pricing rules that require the terms of
Transfer pricing news and thought leadership
Transfer pricing news and thought leadership
Changes to Form ITR14 relevant to companies with cross-border transactions
The South African Revenue Service (SARS) implemented changes to the Income Tax Return (ITR) for Companies on 26 February 2018. A new IT10 schedule has been
Zambia issues transfer pricing regulations: what taxpayers need to know
On 6 April 2018 Zambia officially gazetted new transfer pricing legislation (the Regulations), which came into effect on 1 January 2018. Some of the features of