Price:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers the following:
• Clarifying the concept of transfer pricing, connected persons and arm’s length values
• Transfer pricing adjustments to be made, amongst others, for income tax purposes
• Specific tax rules governing transactions with connected persons or transactions not made at arm’s length values:
o Loans with trusts
o Transactions with Controlled foreign companies
o Shareholder loans
o Fringe benefits
o Capital gains taxes
o Value shifting arrangements
o VAT rules for transactions with connected persons
• This course will also include an overview of the OECD’s models and suggestions on transfer pricing, and how SARS could approach making adjustments based on it
• Clarifying the concept of transfer pricing, connected persons and arm’s length values
• Transfer pricing adjustments to be made, amongst others, for income tax purposes
• Specific tax rules governing transactions with connected persons or transactions not made at arm’s length values:
o Loans with trusts
o Transactions with Controlled foreign companies
o Shareholder loans
o Fringe benefits
o Capital gains taxes
o Value shifting arrangements
o VAT rules for transactions with connected persons
• This course will also include an overview of the OECD’s models and suggestions on transfer pricing, and how SARS could approach making adjustments based on it