What we can learn from South Africa’s latest transfer pricing case

On 6 January 2021, the South African (“SA”) Tax Court delivered judgement in the case referred to as SARSTC IT 14305. The court, which ruled in favour of SARS, considered a number of important transfer pricing principles. The case, and some of the key take-outs, are briefly summarised in the attached article downloadable below.

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Transfer pricing Case 1
Transfer pricing Case 1