Draft Interpretation Note: Definition of Associated Enterprise
Overview
The submission contains SAICA’s comments on the Draft Interpretation Note on the definition of Associated Enterprise per section 31 of the Income Tax Act.
| Author | SAICA |
|---|---|
| Division | Tax |
| Keywords | Tax Transfer Pricing OECD Associated Enterprise |
| Categories | Tax |
| Date | 13 January 2023 |
| Attachments |