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Submission to SARB - Treatment of interest on foreign inbound loans

Overview

The submission contains SAICA’s Exchange Control and Transfer Pricing Sub-Committees’ comments on the limitation of interest rates as set out in the South African Reserve Bank’s Manual to curb the remittance of excessive interest.
AuthorErnest Mazansky, Christian Wiesener, Sharon Smulders
DivisionTax
Keywords
Treatment of interest
foreign inbound loans
Categories
Tax
Date10 March 2022
File