Transfer Pricing Technical articles

Introduction and background The South African Revenue Service (“SARS”) first released a discussion paper on the proposed Advance Pricing Agreement (“APA”) programme for public comment in November 2020 (“Discussion Paper”), followed by the publication of a high-level model and draft legislation in December 2021. The recent proposed legislation issued in April 2026 now aims to…

It should be noted that recent amendments to Mozambique’s tax legislation, published in late 2025, may have implications for the determination of a permanent establishment (PE) for certain entities receiving services from foreign related parties. The Mozambican PE rules are primarily codified in Article 5 of the Corporate Income Tax (CIT) Code (Law No. 34/2007,…

By Koveshni Moodley, Senior Manager AT Graphene Economics® Can a year-end transfer pricing adjustment be treated as consideration for a supply of services and therefore be subject to VAT? That was the question before the Court of Justice of the European Union (CJEU) in Stellantis Portugal S.A. (Case C-603/24), decided on 13 May 2026. The…

When does remote work create a tax presence? As cross-border remote work becomes more common, so too does the question: when does an employee working from another country create a taxable presence for their employer? This was the focus of a recent internal training session at Graphene Economics®, based on the 2025 update to the…

The recent Supreme Court of Zambia judgment in the long-running Nestlé Zambia transfer pricing (TP) dispute has provided valuable insight into how African courts may approach complex TP controversies. The case, which spanned audits beginning in 2010, hearings at the Tax Appeals Tribunal in 2018–2019, and final determinations in 2021–2025, highlights both the challenges facing…

Written by Lawrence Nkomo and edited by Yandisa Xakata TP cases in the spotlight: Glencore transfer pricing dispute This article explores the Full Federal Court of Australia’s decision in Commissioner of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187, a key judgment in Australian transfer pricing jurisprudence. The dispute concerned copper concentrate sales between…

Written by Lawrence Nkomo and edited by Yandisa Xakata This article examines the Court of Justice of the European Union (CJEU) judgment in Case C 465/20 P concerning state aid allegations against Ireland’s tax rulings granted to Apple Sales International (ASI) and Apple Operations Europe (AOE). The CJEU set aside the General Court’s annulment of…