Transfer pricing considerations for intra-group services: a study of specific challenges which have caused disputes between taxpayers and tax authorities from a transfer pricing and international tax perspective

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Masters Research Report FINAL 2015.pdf (827.89 KB)

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2016-01-29

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Berger, Robyn Stacey

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Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015.

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Anti-avoidance, Intra-group services, Functional analysis, OECD guidelines, Transfer pricing, Multinational, Tax avoidance

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http://hdl.handle.net/10539/19406

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