Thin Capitalisation Safe Harbour Rules: A Proposed Conceptual Legislative Design

Current legislation in respect of thin capitalisation is viewed as unclear and complex, which has resulted in both the Davis Tax Committee and National Treasury commenting that thin capitalisation safe harbour rules should be investigated for introduction into South African legislation. The aim of...

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Autors principals:	Lize Goosen, Cecileen Greeff
Format:	Artigo
Idioma:	Africânder
Publicat:	North-West University 2025-03-01
Col·lecció:	Potchefstroom Electronic Law Journal
Matèries:	arm’s length compatibility legislative design OECD Model Tax Convention OECD transfer pricing guidelines safe harbour rules
Accés en línia:	https://perjournal.co.za/article/view/17049
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