Africa Transfer Pricing Practice Guide

This publication demystifies transfer pricing from a South African perspective and provides a single source of commentary, case law, legislation and regulatory materials.

Published in print (looseleaf) and online format in December 2021 and updated on a regular bass. Print updates are not included in the purchase prices and are issued on a pay-as-you-go basis.

Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.

The OECD BEPS initiative has caused many countries across the world to review and implement transfer pricing legislation. Multinationals are aware that there is an increasing need to pay attention to developments in this area going forward. While transfer pricing is well documented in most of the developed world, this is not the case in Africa. This publication explains transfer pricing related rules and regulations, addresses typical transfer pricing issues and highlights deviations from OECD rules.