Zambia's first transfer pricing case an opportunity lost to use the updated OECD and UN transfer pricing guidelines for developing countries Vanessa Dunne
By: Dunne, Vanessa
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ZAMBIA | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 37, n. 11, November 2019, p. 590-597Summary: The first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/11-3 (Browse shelf) | Available | BIT/2019/11-3 |
Disponible únicamente en formato electrónico.
Resumen.
The first Zambian transfer pricing court case was decided on 28 March 2019 by the Income Tax Appeals Tribunal in Lusaka. The author, in this article, considers the reasoning and the findings of the case and makes some observations regarding its implications.
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