Author: Antonia Nicoloudakis - Tax Specialist, PKF Octagon

As the world’s connectivity expands, and companies strategise to be more dynamic and competitive in the market, tax authorities too are utilising the advancements in technologies to enhance their reach. With this international expansion of businesses comes the constraints and complexities of transfer pricing.

Often our clients ask, “When does transfer pricing become applicable?”

Simply put, as soon as a South African (“SA”) company undertakes a cross-border transaction with a connected person or an associated enterprise transfer pricing becomes applicable.

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