Michael Hewson, Director of Graphene Economics™, recently wrote an editorial for the Mail & Guardian (M&G) newspaper about developments in
Tag: transfer pricing
Reportable Arrangements come under scrutiny from SARS
The South African Revenue Service (SARS) places responsibility for declaring certain high-risk arrangements and transactions on corporate taxpayers. These are
South Africa’s first transfer pricing court case – court decision impacts exclusion on inter-company loans
Introduction Normally, loans between a South African company and its foreign group companies would be subject to the transfer pricing rules
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
Alert – Cameroon imposes stricter transfer pricing requirements
Cameroon’s Directorate General of Taxation has published Circular 003 of 15 January 2018, which includes certain changes to transfer pricing
Infographic: filing guide for the master file (MF) and local file (LF) in South Africa
Graphene Economics™ has compiled a document outlining the South African filing requirements for the transfer pricing master file and local
Alert – Malawi transfer pricing regulations updated
Introduction Malawi enacted new legislation on transfer pricing with effect from 1 July 2017. These latest provisions replace existing transfer pricing