The South African Revenue Services (SARS) has launched a public consultation on the Draft Interpretation Note – Determination of the taxable income of certain persons from international transactions: Intra-group loans. The deadline for comments is 29 April 2022.
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Explanatory Note
This Note, Determination of the Taxable Income of Certain Persons from International Transactions: Intra-group Loans, provides taxpayers with guidance on the application of the arm's length principle in the c…