Consultation on Draft Model for APA Programme

Journal
Author
Brodbeck, J.
Country
South Africa
Published Date
Issue
International Transfer Pricing Journal 2022 (Volume 29), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

After years in the making, the SARS finally published draft legislation and a proposed model for establishing an APA programme at the end of 2021. This article sets out the background to SARS’ decision to introduce an APA programme at this point in time and analyses the main features of the proposed APA programme, including the proposed process model, time frames and costs.