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Frequently Asked Questions

The link below will take you to a useful document published by the OECD with answers to many of these FAQ’s

https://www.oecd.org/ctp/beps-frequently-asked-questions.pdf

All cross border, related party transactions are to be taken into account when determining whether or not this filing threshold has been reached, including:

  • Sales to offshore related parties;
  • Purchases from offshore related parties;
  • Service fees in relation to services rendered to, or received from, offshore related parties;
  • Royalty payments received by, or paid to, offshore related parties;
  • Dividends paid to or received from offshore related parties;
  • Capital balances of loan to or from offshore related parties.

If you are unsure whether or not you have a filing obligation in South Africa, contact us to assist you.

Transfer pricing is a principal of accounting that refers to the fee or price that one division in a multinational entity charges out to another division in the same entity for any services and goods that have been provided.

Other for FAQ section:

SARS has published answers to a list of frequently asked questions relating to Transfer Pricing – refer to the link below:

https://www.sars.gov.za/Pages/FAQ’s.aspx?pageid=C18C