Guides to South African transfer pricing documentation: master file, local file, country-by-country reporting, record-keeping thresholds and the transfer pricing questions in the ITR14.
Transfer Pricing Insights
Practical South African transfer pricing guidance from Chantel Venter
Every South African company with cross-border connected-party transactions must answer the transfer pricing questions in its ITR14. Here is what SARS asks and how to answer accurately.
A plain-language guide to SARS transfer pricing documentation: who needs a master file and local file, the R100 million and R5 million thresholds, CbC reporting, ITR14 disclosures and deadlines.
