More than two years have passed since it was first announced that the South African transfer pricing rules would undergo substantial redrafting. Jens Brodbeck and Carmen Gers of ENS – Taxand explain the development of the redrafting and its implications for taxpayers.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.