Tag: BEPS

Alert on intra-group funding – OECD and IGF programme to address BEPS in mining and lessons for other industries

May 11, 2018 / By Lawrence

Aerial view of a large mining site with exposed earth, machinery, and tracks. The landscape includes different shades of brown and gray, with some vegetation in the top left corner, hinting at the potential for intra-group funding to further develop the area.

On 18 April 2018, a draft practice note (Draft PN) titled Limiting the Impact of Excessive Interest Deductions on Mining

Infographic: filing guide for the master file (MF) and local file (LF) in South Africa

September 20, 2017 / By Lawrence

Three file binders, two standing upright and one leaning to the right, serve as a filing guide for the master file. Each binder features an orange hexagon label at the bottom.

Graphene Economics™ has compiled a document outlining the South African filing requirements for the transfer pricing master file and local

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