SAICA comments on the discussion paper on the proposed model for establishing and Advance Pricing Agreement Programme in South Africa
Overview
The submission contains SAICA’s comments on the
Discussion Paper on the Proposed Model for establishing an Advance Pricing Agreement (APA) Programme in South Africa and release of draft legislation that provides a high-level model and draft legislative framework for an APA unit and associated processes at SARS and the introduction of an APA programme in South Africa.
Author | Sharon Smulders, David Warneke and Christian Wiesener |
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Division | Tax |
Keywords | APA unit Advance Pricing Agreements |
Categories | Tax |
Date | 31 January 2022 |
File |