Brodbeck, Jens
Consultation on Draft Model for APA Programme electrónico / Jens Brodbeck
Disponible únicamente en formato electrónico
Resumen
After years in the making, the SARS finally published draft legislation and a proposed model for establishing an APA programme at the end of 2021. This article sets out the background to SARS’ decision to introduce an APA programme at this point in time and analyses the main features of the proposed APA programme, including the proposed process model, time frames and costs.
PRECIOS DE TRANSFERENCIA
ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
LEGISLACION
SUDAFRICA
International Transfer Pricing Journal 1385-3074v. 29, n. 4, 2022, p. 289-292
Consultation on Draft Model for APA Programme electrónico / Jens Brodbeck
Disponible únicamente en formato electrónico
Resumen
After years in the making, the SARS finally published draft legislation and a proposed model for establishing an APA programme at the end of 2021. This article sets out the background to SARS’ decision to introduce an APA programme at this point in time and analyses the main features of the proposed APA programme, including the proposed process model, time frames and costs.
PRECIOS DE TRANSFERENCIA
ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
LEGISLACION
SUDAFRICA
International Transfer Pricing Journal 1385-3074v. 29, n. 4, 2022, p. 289-292