• Transfer pricing and the global trading of financial instruments 

      Visser, Sarita (Stellenbosch : Stellenbosch University, 2000-03)
      ENGLISH ABSTRACT: Sections 31(1)and (2)were introduced to the Income Tax Act 58 of 1962 ("the Act") in 1995. These sections grant the fiscus the power to adjust transfer prices to reflect an "arm's length price". A ...