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

Berger, Robyn Stacey2016-01-292016-01-292016-01-29http://hdl.handle.net/10539/19406Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015.Could not copy abstractenAnti-avoidanceIntra-group servicesFunctional analysisOECD guidelinesTransfer pricingMultinationalTax avoidanceTransfer 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 perspectiveThesis