Transfer Pricing Adjustments: The Different Types, Practical Challenges and Recommended Approaches—A South African Perspective

Annet Oguttu
{"title":"Transfer Pricing Adjustments: The Different Types, Practical Challenges and Recommended Approaches—A South African Perspective","authors":"Annet Oguttu","doi":"10.25159/2522-3062/10017","DOIUrl":null,"url":null,"abstract":"This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer pricing adjustments and the diverging policy positions that some countries have taken, pose uncertainties for taxpayers and tax disputes which can impede international trade. These challenges are addressed in the article by focusing on the South African position and providing recommendations on how to resolve some of them. The explanation of the murky issues regarding transfer pricing adjustments will be found instrumental for developing countries where the legislation, administration and practice of transfer pricing are not yet well developed. The article’s focus is on South Africa, an emerging economy on the African continent, which is used as a base for many MNEs that invest in the rest of Africa. It will be useful for foreign investors to gain an understanding of South Africa’s position on transfer pricing adjustments.","PeriodicalId":29899,"journal":{"name":"Comparative and International Law Journal of Southern Africa-CILSA","volume":null,"pages":null},"PeriodicalIF":0.1000,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Comparative and International Law Journal of Southern Africa-CILSA","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25159/2522-3062/10017","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"LAW","Score":null,"Total":0}
引用次数: 0

Abstract

This article concerns the tax policy and practical challenges that arise from applying the various transfer pricing adjustments. The lack of clear international guidelines on how to address some issues regarding transfer pricing adjustments and the diverging policy positions that some countries have taken, pose uncertainties for taxpayers and tax disputes which can impede international trade. These challenges are addressed in the article by focusing on the South African position and providing recommendations on how to resolve some of them. The explanation of the murky issues regarding transfer pricing adjustments will be found instrumental for developing countries where the legislation, administration and practice of transfer pricing are not yet well developed. The article’s focus is on South Africa, an emerging economy on the African continent, which is used as a base for many MNEs that invest in the rest of Africa. It will be useful for foreign investors to gain an understanding of South Africa’s position on transfer pricing adjustments.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
转让定价调整:不同类型、实际挑战和建议方法——南非视角
本文探讨了各种转让定价调整在税收政策和实践中所面临的挑战。由于缺乏关于如何处理有关转让定价调整的一些问题的明确国际准则,以及一些国家所采取的不同政策立场,给纳税人带来了不确定性,并造成了可能阻碍国际贸易的税收争端。本文通过关注南非的立场来解决这些挑战,并就如何解决其中一些问题提供建议。对于转让定价的立法、管理和实践尚未很好发展的发展中国家来说,对有关转让定价调整的模糊问题的解释将是有用的。这篇文章的重点是南非,非洲大陆上的一个新兴经济体,是许多跨国公司在非洲其他地区投资的基地。对外国投资者来说,了解南非在转让定价调整方面的立场是有益的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
自引率
0.00%
发文量
10
期刊最新文献
Corporate Social Responsibility as an Enabler of Socio-economic Restoration in Post-COVID-19 Business Environment in South Africa and Nigeria International Law’s Specialised Regime and Normative Conflict: A Reflection on International Criminal Law Accommodating New Modes of Work in the Era of the Fourth Industrial Revolution in Ghana: Some Comparative Lessons from the United Kingdom and South Africa A Flexible Approach to Enabling the Free Movement of People in Southern Africa Evaluating the Individual Criminal Responsibility of Gukurahundi Perpetrators under International Law
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1