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Autor:
Oerlemans, Yolindie
MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2020 Transfer pricing rules are anti-avoidance measures that are governed by section 31 of the South African Income Tax Act No. 58 of 1962 (Income Tax Act).
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1399::f517f8437cbb419d0173ac834c56a75f
https://orcid.org/0000-0001-7132-3454
https://orcid.org/0000-0001-7132-3454