Arcotia Hatsidimitris - International Tax Dialogue
Arcotia Hatsidimitris - International Tax Dialogue
Arcotia Hatsidimitris - International Tax Dialogue
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92 – ANNEX B<br />
Financial<br />
Interest<br />
Insurance<br />
Other (specify)<br />
Other<br />
Reimbursement of expenses<br />
Cost sharing / cost<br />
contribution arrangements<br />
Employment costs for<br />
expatriate employees<br />
Other (specify)<br />
Total Value of transactions<br />
with non-resident related<br />
parties<br />
8. The South African Revenue Service recognises the transfer pricing methods endorsed by the<br />
Organisation for Economic Development and Co-operation (OECD) in its Guidelines on Transfer<br />
Pricing for Multinational Enterprises and <strong>Tax</strong> Administrations (1995), the OECD Guidelines.<br />
These methods are outlined in Practice Note 7 issued on 6 August 1999. Please specify the<br />
transaction value for each of the transactions identified above, against each of the methods used to<br />
set or test the appropriateness of the pricing policy adopted. If more than one method was used<br />
please provide further details of such methods used and allocate the value against the primary<br />
method used. Please note that the total value of transactions should equal the total from the above<br />
table.<br />
DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012
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