How transfer pricing benchmarking studies work in South Africa: comparable searches, arm’s length ranges, databases and how often a study should be updated.
Transfer Pricing Insights
Practical South African transfer pricing guidance from Chantel Venter
The short answer is a full search every three years and a financial update every year, but only if nothing has changed. Here is how to decide when your study needs refreshing.
A benchmarking study is the evidence that your intercompany prices are arm’s length. This guide explains how it works, step by step, and what SARS expects to see.
