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Section 31 : transfer pricing and thin capitalisation.

dc.contributor.authorGovender, Shane.
dc.contributor.supervisorMitchell, Lindsay.
dc.date.accessioned2011-08-02T11:04:17Z
dc.date.available2011-08-02T11:04:17Z
dc.date.created2000
dc.date.issued2000
dc.descriptionThesis (M.Acc.)-University of Natal, Durban, 2000.en
dc.description.abstractThe aim of this technical report is to provide a detailed and informative understanding of transfer pricing and thin capitalisation. The South African Act that is the subject of this technical report is the Income Tax Act, No.58 of 1962. The principal South African taxes dealt with in this technical report are as follows: • Normal Tax • Secondary tax on companies.en
dc.identifier.urihttp://hdl.handle.net/10413/3310
dc.language.isoenen
dc.subjectIncome tax--South Africa.en
dc.subjectTheses--Accounting.en
dc.titleSection 31 : transfer pricing and thin capitalisation.en
dc.typeThesisen

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