Available Course

(Afrikaans) Transfer pricing and Connected persons

>> Click here to book this training as an In-House course <<

Duration: 1.50
CPD Hours: Attendance at this seminar will secure 1.5 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc)
Course Facilitator: Corlia Faurie
T:  0118861395
E:  gillian@probetatraining.co.za

Transactions with related parties have always been under scrutiny in every aspect of business. This is no less true for taxation – SARS has always been attentive to dealings between connected persons, and has implemented many measures in tax legislation to address this kind of transactions. We offer a specific session to address these measures.

This session will address the following: • Clarifying the concept of transfer pricing, connected persons and arm’s length values • Transfer pricing adjustments to be made, amongst others, for income tax purposes • Specific tax rules governing transactions with connected persons: o Loans with trusts o Transactions with Controlled foreign companies o Shareholder loans o Fringe benefits o Capital gains taxes o Value shifting arrangements o VAT rules for transactions with connected persons

Taxpayers and entities that have dealings with connected persons, auditors and advisors might benefit from this course.