Consultation on Draft Model for APA Programme electrónico Jens Brodbeck
By: Brodbeck, Jens
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | LEGISLACION | SUDAFRICA
In:
International Transfer Pricing Journal v. 29, n. 4, 2022, p. 289-292Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/4-5 (Browse shelf) | Available | ITPJ/2022/4-5 |
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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.
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