With fiscal deficits on the rise, governments around the world are closely policing the tax base, and have been challenging inter-company transfer pricing arrangements with greater vigour. In recent ...

In the previous article, we discussed the salient points of RAMO No. 1-2019, the Transfer Pricing (TP) Audit Guidelines and the urgent need to have a TP documentation to prepare for the TP audits.

When South African businesses expand into other African countries there are cross-border tax implications, which can be costly and administratively burdensome if not considered upfront. Michael Hewson ...