SAICA submission on Excessive debt financing, interest deductions and other financial payments
Summary
SAICA submission on report entitled “Reviewing the existing tax treatment of excessive debt financing, interest deductions and other financial payments” released on 26 February 2020 proposing changes to curb potential excessive interest deductions claimed by member entities of Multinational Enterprises operating in South Africa.
| Author | Christian Wiesener - Chairperson: SAICA Transfer Pricing Sub-Committee Dr Sharon Smulders - SAICA Project Director: Tax Advocacy |
|---|---|
| Division | Tax |
| Keywords | SAICA Excessive debt financing interest deductions and other financial payments |
| Categories | Transfer Pricing |
| Date | 30 September 2020 |
| File |