Publications

Hogan Lovells Publications

Transfer pricing and mergers and acquisitions in Africa

As a result of competitive pressures, the current global economic conditions and advancements in technology, multinational enterprises (MNE) are often forced to adapt their business by...

Hogan Lovells Publications

Transfer pricing documentation – Soon to be compulsory?

Currently, South African law does not explicitly require taxpayers to be in possession of transfer pricing documentation. Legislation does, however, place an onus on the taxpayer to prove...

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