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
dc.contributor.author | Berger, Robyn Stacey | |
dc.date.accessioned | 2016-01-29T12:34:58Z | |
dc.date.available | 2016-01-29T12:34:58Z | |
dc.date.issued | 2016-01-29 | |
dc.description | Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015. | en_ZA |
dc.description.abstract | Could not copy abstract | |
dc.identifier.uri | http://hdl.handle.net/10539/19406 | |
dc.language.iso | en | en_ZA |
dc.subject | Anti-avoidance | |
dc.subject | Intra-group services | |
dc.subject | Functional analysis | |
dc.subject | OECD guidelines | |
dc.subject | Transfer pricing | |
dc.subject | Multinational | |
dc.subject | Tax avoidance | |
dc.title | 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 | en_ZA |
dc.type | Thesis | en_ZA |
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