Transfer pricing: a comparison of the German and the South African system
| dc.contributor.advisor | Emslie, T S | |
| dc.contributor.author | Brodbeck, Jens | |
| dc.date.accessioned | 2026-02-27T13:33:45Z | |
| dc.date.available | 2026-02-27T13:33:45Z | |
| dc.date.issued | 1997 | |
| dc.date.updated | 2024-07-11T09:54:05Z | |
| dc.description.abstract | The role of multinational enterprises (MNEs) in world trade has increased dramatically over the last 20 years. This in part reflects the increased integration of national economies and technological progress, particularly in the area of communications. The growth of MNEs presents increasingly complex taxation issues for both tax administrations and the MNEs themselves since separate country rules for the taxation of MNEs cannot be viewed in isolation but must be addressed in a broad international context." These are the first few words of the Preface of the 1996 Update to the OECD Report ,,Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations". This trend towards globalisation, together with South Africa's re-entry into the international economic community has lead to a significantly increasing demand for international tax planning by South African businesses. One of the most controversial, and often least understood, issues of international tax planning, concerning multinational enterprises, is that of Transfer Pricing. | |
| dc.identifier.apacitation | Brodbeck, J. (1997). <i>Transfer pricing: a comparison of the German and the South African system</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42924 | en_ZA |
| dc.identifier.chicagocitation | Brodbeck, Jens. <i>"Transfer pricing: a comparison of the German and the South African system."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1997. http://hdl.handle.net/11427/42924 | en_ZA |
| dc.identifier.citation | Brodbeck, J. 1997. Transfer pricing: a comparison of the German and the South African system. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42924 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - Brodbeck, Jens AB - The role of multinational enterprises (MNEs) in world trade has increased dramatically over the last 20 years. This in part reflects the increased integration of national economies and technological progress, particularly in the area of communications. The growth of MNEs presents increasingly complex taxation issues for both tax administrations and the MNEs themselves since separate country rules for the taxation of MNEs cannot be viewed in isolation but must be addressed in a broad international context." These are the first few words of the Preface of the 1996 Update to the OECD Report ,,Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations". This trend towards globalisation, together with South Africa's re-entry into the international economic community has lead to a significantly increasing demand for international tax planning by South African businesses. One of the most controversial, and often least understood, issues of international tax planning, concerning multinational enterprises, is that of Transfer Pricing. DA - 1997 DB - OpenUCT DP - University of Cape Town KW - Law LK - https://open.uct.ac.za PB - University of Cape Town PY - 1997 T1 - Transfer pricing: a comparison of the German and the South African system TI - Transfer pricing: a comparison of the German and the South African system UR - http://hdl.handle.net/11427/42924 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/42924 | |
| dc.identifier.vancouvercitation | Brodbeck J. Transfer pricing: a comparison of the German and the South African system. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 1997 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42924 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.provenance | page 36 missing | |
| dc.publisher.department | Centre for Law and Society | |
| dc.publisher.faculty | Faculty of Law | |
| dc.publisher.institution | University of Cape Town | |
| dc.subject | Law | |
| dc.title | Transfer pricing: a comparison of the German and the South African system | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |