The South African Revenue Service (SARS) is pushing for the implementation of advance pricing agreements (APAs) to facilitate the filing of transfer pricing (TP) documentation amid the rise in audits.
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Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.