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We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
SARB scrapping interest rate caps
The South African Reserve Bank’s (“SARB”) scrapping of the caps on interest rates on inbound borrowings throws into sharper relief the need for cross-border loans from related parties to be tested against the arm’s length principle.
The below Alert provides more details regarding the matter.
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