Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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Transfer Pricing Country Profile – South Africa
The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.
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This country note explains how South Africa taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
Today, the OECD, the South African Revenue Service (SARS) and National Treasury of South Africa (National Treasury) signed a Memorandum of Co-operation (MoC), agreeing to continue to work together in the area of taxation. The MOC is in place until December 2023.
The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.