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South Africa’s struggle for transfer pricing transparency

September 24, 2012

Salman Shaheen TPW



Transfer pricing can be a contentious area for authorities and taxpayers at the best of times. But in an emerging economy, with limited capacity like South Africa, getting the true picture from multinational corporations throws up challenges of its own.

Speaking at International Tax Review’s 12th annual Transfer Pricing Forum in Paris today, Nishana Gosai, transfer pricing manager at the South African Revenue Service’s (SARS) Large Business Centre, said while it is SARS’ duty to collect its “fair share” of tax and taxpayers accept they must pay their fair share, the two sides do not necessarily agree what that constitutes.

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