![Intra-group](https://www.mazars.co.za/var/mazars/storage/images/_aliases/card/media/local-contents/south-africa/new-image-bank/page-banners/intra-group/58282331-1-eng-GB/a171f40e1a66-Intra-group.jpg.webp)
SARS issues long awaited guidance
On 17 January 2023 the South African Revenue Service (SARS) issued Interpretation Note 127 (IN 127) providing long awaited guidance as to the treatment of cross-border intra-group funding transactions for transfer pricing purposes.