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Transfer Pricing
Multinationals face rising TP scrutiny as global rules diverge. As Daniel Moalusi argues, strong, consistent documentation is now essential to minimise audit risk and protect tax positions
February 26, 2026
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  • Zeki Gündüz PwC Recent revisions in tax and customs legislation are significant as they indicate the adoption of a taxpayer rights-centric approach. On the one hand, the legislature sought to meet criticisms regarding the principles of equality and the rule of law. On the other, it sought to reform the tax administration to make it more efficient and to bring it under stricter control.
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