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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Date
2016-01-29
Authors
Berger, Robyn Stacey
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Abstract
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Description
Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015.
Keywords
Anti-avoidance, Intra-group services, Functional analysis, OECD guidelines, Transfer pricing, Multinational, Tax avoidance