South Africa - Recent Developments in Transfer Pricing Documentation Requirements
- South Africa
- L. (Louise) Möller
- International Transfer Pricing Journal, 2017 (Volume 24), No 2
- 9 February 2017
The South African tax authorities have issued the formal Public Notice on transfer pricing documentation requirements. For many taxpayers, this will result in an increased compliance burden effective for years commencing on or after 1 October 2016.