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2011 transfer pricing proposals : secondary adjustments - will we pay double tax?

Christian Wiesener

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Abstract

The Draft 2011 Taxation Laws Amendment Bill was published for public comment on 2 June 2011. Following the announcements made by Finance Minister Pravin Gordhan in this year's Budget Speech, several interesting amendments to the tax acts were expected.

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What this paper is about

The Draft 2011 Taxation Laws Amendment Bill was published for public comment on 2 June 2011. Following the announcements made by Finance Minister Pravin Gordhan in this year's Budget Speech, several interesting amendments to the tax acts were expected.

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Available abstract

The Draft 2011 Taxation Laws Amendment Bill was published for public comment on 2 June 2011. Following the announcements made by Finance Minister Pravin Gordhan in this year's Budget Speech, several interesting amendments to the tax acts were expected.

Key concepts: Transfer pricing, Economics, Double taxation, Law and economics, Direct tax, Business, Law, Public economics

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2011 transfer pricing proposals : secondary adjustments - will we pay double tax? — Research Paper | ScholarLens