How to Write a Blog Post in 2022: The Ultimate Guide

Research: Review comments on your posts and on posts of other sites in your niche. Send your subscribers surveys asking them what their greatest struggles are. Use tools like BuzzSumo to find out what the most popular posts in your niche are (which gives insight into your target readers’ needs). Read the reviews of books in your niche on Amazon (you’ll find a gold mine of feedback to explore). You have one responsibility as a blogger — yup, just one. And that is to serve your audience. The better you know them, the better you serve. Before you know it, you’ll know them so intimately they’ll feel like you’re reading their minds, and your headlines will reflect that.

South Africa TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||” hover_enabled=”0″ sticky_enabled=”0″][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em” hover_enabled=”0″ sticky_enabled=”0″]

Tax Authority

Commissioner of the South African Revenue Service (SARS)

Relevant Transfer Pricing (TP) regulation

South Africa’s (SA) TP regulations are contained in Section 31 of the Income-tax Act, 1962 (ITA) and are supported by Practice Note 7, which provides additional guidance to taxpayers on determining an arm’s length consideration in relation to cross border related party transactions.

South African TP regulations are based on the Organisation for Economic Co-operation and Development’s (OECD) arm’s length standard. The Guidelines are used for interpretation of the arm’s length principle together with local legislation.

Related Party Disclosure Requirement in the Corporate Income-tax Return

The annual income tax return for corporates (Form ITR14) requires disclosure of whether the taxpayer has entered into any “potentially affected transactions” (i.e. cross-border, related party transactions, regardless of whether the terms thereof are arm’s length) during the year of assessment.

Where potentially affected transactions have been entered into, the taxpayer is required to disclose the value of such transactions in respect of various payment categories (royalties, commissions, service fees etc), on a jurisdiction-by-jurisdiction basis, for the 5 most valuable jurisdictions in each category. These questions serve as a basis for TP risk assessment and therefore need to be considered thoroughly and answered correctly. The annual corporate income tax return must be submitted within 12 months from the end of the relevant year of assessment.

Transfer Pricing Documentations

South Africa follows the three-tiered approach as suggested by the OECD i.e. the Country-by-Country report (CBCR), the Master File and the Local File.

1. Local File

Local file requirements are applicable in South Africa.

Threshold

South African parented multinationals who have an aggregate of potentially affected transactions of more than ZAR 100 million (~ USD 6.3 million) need to prepare and submit local file for financial years starting on or after 1 January 2016.

For South African subsidiaries of foreign parented multinational MNE Groups who have an aggregate of potentially affected transactions of more than ZAR 100 million (~ USD 6.3 million) need to prepare and submit local file for financial years starting on or after 1 October 2016.

However, taxpayers that do not meet the ZAR 100 million (~ USD 6.3 million) threshold should still be able to support their cross border related party transactions via documentational evidence or a basic TP document. Dependent on a number of factors (including materiality) the latter (TP document) need not meet the local file requirements but should contain sufficient support in relation to the cross border related party transactions.

Filing Requirement

A local file is required to be prepared and filed with SARS together with the annual income tax return for corporates i.e. within 12 months from the end of the relevant year of assessment.

Penalty for failure

SARS has recently extended the administrative penalty under Section 210 of the Tax Administration Act No 28 of 2011 (TAA) for non-compliance relating to the submission of the CbC Report, Master File and Local File. The quantum of penalty to be levied would depend on the taxpayer’s taxable income, however, the penalty amount can range from ZAR 250 up to ZAR 16,000 (~USD 15 to USD 1000) a month for each month of non-compliance.

Transfer Pricing Methods

Five methods, as prescribed by the OECD, have been accepted for the purpose of determining arm’s length price.

  • Comparable uncontrolled profit (CUP) method: price
  • Cost-plus method (CPM): markup on costs
  • Resale-price method (RPM): resale margin
  • Transaction net margin method (TNMM): net profit margin
  • Transaction profit split method (PSM): operating profit and loss split

Determination of Arm’s Length Price/ Margin

As per the TP regulation, there is no need to conduct a fresh benchmarking search every year. A fresh benchmarking search is to be conducted every three years, with a financial update annually.

For undertaking comparability analysis, there is no legal requirement for local comparables, however, it is preferable to have comparable that operate in markets similar to that of South Africa. Further, Multiple-year data can be used for undertaking comparability analysis.

Also, TP regulations provide for the use of Interquartile range to arrive at arm’s length.

Language

TP documentation is to be prepared in English.

2. Master file

Master file requirements are applicable in South Africa.

Threshold

South African parented multinationals who have an aggregate of potentially affected transactions of more than ZAR 100 million (~ USD 6.3 million) will need to prepare and submit Master file for financial years starting on or after 1 January 2016.

For South African subsidiaries of foreign parented multinational MNE Groups who have an aggregate of potentially affected transactions of more than ZAR 100 million (~ USD 6.3 million) will need to prepare and submit Master file for financial years starting on or after 1 October 2016.

Filing Requirement

A master file is required to be prepared and filed with SARS together with the annual income tax return for corporates i.e. within 12 months from the end of the relevant year of assessment.

Penalty for failure

SARS has recently extended the administrative penalty under Section 210 of the Tax Administration Act No 28 of 2011 (TAA) for non-compliance relating to the submission of the CbC Report, Master File and Local File. The quantum of penalty to be levied would depend on the taxpayer’s taxable income, however, the penalty amount can range from ZAR 250 up to ZAR 16,000 a month for each month of non-compliance.

3. Country by Country Report (CbCR)

There is a CbCR notification and CbC report submission requirement in South Africa for years of assessment commencing 1 January 2016.

Threshold

The Country-by-Country Reports (CbC Report) must be submitted by the ultimate parent company of a multinational enterprise (MNE) (or the Reporting Entity if not the same as the ultimate parent) that has a consolidated turnover of ZAR 10 billion or more (or US$850 million or €750 million).

To reiterate, if the South Africa taxpayer is part of a MNE that meets the CbC Report threshold requirements, the CbC Report, master file, and local file filing requirements are applicable to all years of assessment commencing after 1 January 2016.

Filing Requirement

CbC returns are to be submitted within 12 months of the last day of the Reporting Fiscal Year. A CbC Report notification must be submitted by South Africa subsidiaries of a MNE within the CbC Report net.

Penalty for failure

SARS has recently extended the administrative penalty under Section 210 of the Tax Administration Act No 28 of 2011 (TAA) for non-compliance relating to the submission of the CbC Report, master file and local file. The penalty amount that will be charged depends on a taxpayer’s taxable income and can range from ZAR 250 up to ZAR 16,000 (~USD 15 to USD 1000) a month for each month that the non-compliance continues.

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Botswana TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em” hover_enabled=”0″ sticky_enabled=”0″]

Tax Authority

Botswana Unified Revenue Service (BURS)

Relevant Transfer Pricing (TP) regulation

TP regulations in Botswana were introduced vide specific section (section 36A) effective from 1 July 2019 onwards. These regulations are based on the Organisation for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD TPG).

Transfer Pricing Documentation

1. Local File

As per the regulations, the Local File is required to be prepared contemporaneously as it is to be filed together with the tax return on the prescribed return-filing date.

Threshold[1]

The Commissioner General on 1 September 2021 issued a blanket ruling setting a threshold for the preparation and filing of transfer pricing documentation. The ruling exempts taxpayers from preparing and filing transfer pricing documentation in cases where the “cumulative arm’s length value” of connected party transactions in a tax year do not exceed BWP 5 million (~USD 425 thousand) . The said ruling is effective retroactively from July 2019 (2020 tax year).

The threshold is referenced to the “arm’s length value” of connected party transactions. The following two-step approach is applied for determining whether the exemption applies in a given tax year to:

  • Determine the aggregate of arm’s length value of connected party transactions; and
  • If the aggregate value:
  • Is less than BWP 5 million (~USD 425 thousand), there is no obligation to prepare and TP documentation; or
  • Exceeds BWP 5 million (~USD 425 thousand), prepare and file TP documentation with the annual corporate tax return.

Filing Requirement

The local file is required to be filed together with the tax return on the prescribed return-filing date (i.e. Four months after the end of taxpayer’s financial year)

Penalty for failure

Consequences of failure to submit, late submission or incorrect disclosures would attract a penalty not exceeding BWP 500 thousand (~USD 43 thousand).

Transfer Pricing Methods

Five methods, as prescribed by the OECD, have been approved for the purpose of determining arm’s length price.

  • Traditional methods:
    • Comparable uncontrolled profit (CUP) method: price
    • Cost-plus method (CPM): markup on costs
    • Resale-price method (RPM): resale margin
  • Transaction methods:
    • Transaction net margin method (TNMM): net profit margin
    • Transaction profit split method (PSM): operating profit and loss split

Determination of Arm’s Length Price/ Margin

The law provides that the taxpayer should undertake benchmarking analysis for each tax year. Also, with regard to comparable, the tax authority will consider comparables from the same geographic market as the controlled transaction. Where such information is not available, the tax authority may accept information from any other geographic market.

The of Multiple year data for the comparability analysis is not mandatory. However, where used, the law requires that the taxpayer justifies the use of the multiyear data.

The regulations provide for the use of the full range and not interquartile.

Language

TP documentation is to be prepared in English.

2. Master File

In addition to above, the detailed group information (Master File), will also be required to be filed.

Threshold

Master file is applicable only those taxpayers whose transactions with connected persons exceed
BWP 5 million (~USD 425 thousand).

Filing Requirement

The equivalent of the master file is only submitted to the tax authority upon request. Thus, Master File will be filed on notification from the tax authority and the due date will be stated in the notice.

Penalty for failure

For failure to submit the required documentation, a penalty not exceeding BWP 500,000 (~USD 425 thousand) will be charged.

3. Country by Country Report (CbCR)

There is no requirement to prepare a CbCR.

 

[1]Prior to this ruling taxpayer were required to prepare and file transfer pricing documentation irrespective of the value of the connected party transactions which was too onerous especially in cases where the value of connected party transactions was not significant enough to warrant the cost incurred in the preparation of the transfer pricing documentation.

 

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Japan TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Egypt TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

German TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

UAE TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Nigeria TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Malaysian TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]

Sri Lanka TP Regulations

[et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.8.2″ _module_preset=”default”][et_pb_fullwidth_image title_text=”Red fort flag” _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_fullwidth_image][/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.8.2″ _module_preset=”default” custom_padding=”2px|||||”][et_pb_row use_custom_gutter=”on” _builder_version=”4.8.2″ _module_preset=”default” width=”100%” max_width=”100%” custom_padding=”60px|||||”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][et_pb_image title_text=”4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_image][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Georgia||||||||” text_text_color=”#424242″ text_font_size=”16px” text_line_height=”1.8em”]

This page is under maintenance

[/et_pb_text][/et_pb_column][/et_pb_row][et_pb_row _builder_version=”4.8.2″ _module_preset=”default”][et_pb_column type=”4_4″ _builder_version=”4.8.2″ _module_preset=”default”][/et_pb_column][/et_pb_row][et_pb_row column_structure=”2_3,1_3″ use_custom_gutter=”on” gutter_width=”1″ _builder_version=”4.8.2″ background_color=”#FFFFFF” custom_margin=”-125px|auto|26px|auto|false|false” custom_margin_tablet=”||0px|” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”||48px||false|false” scroll_vertical_motion_enable=”on” scroll_vertical_motion=”0|50|50|100|0|0|-1″ motion_trigger_start=”top” border_radii=”on|10px|10px|10px|10px” border_width_top=”10px” border_color_top=”#bba486″ box_shadow_style=”preset3″ box_shadow_color=”rgba(187,164,134,0.5)” locked=”off” background__hover_enabled=”on|hover” background_color__hover=”#FFFFFF” background_enable_color__hover=”on”][et_pb_column type=”2_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.8.2″ _module_preset=”default” text_font=”Trirong||||||||” text_text_color=”#424242″ text_font_size=”16px” custom_margin=”24px|||||” animation_style=”slide” animation_direction=”top”]

For any assistance on Transfer Pricing and further information
on the above please contact us on info@hexatp.com
or you can Book an Appointment with us!

[/et_pb_text][/et_pb_column][et_pb_column type=”1_3″ _builder_version=”3.25″ custom_padding=”|||” parallax__hover=”off” parallax_method__hover=”on” custom_padding__hover=”|||”][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNyJ9fQ==@” url_new_window=”on” button_text=”Book An Appointment” button_alignment=”center” _builder_version=”4.8.2″ _dynamic_attributes=”button_url” _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#ffffff” button_bg_color=”#bba486″ button_border_width=”0px” button_border_radius=”0px” button_letter_spacing=”0px” button_font=”Trirong|700|||||||” custom_margin=”20px||||false|false” custom_padding=”15px|40px|15px|40px|true|true”][/et_pb_button][/et_pb_column][/et_pb_row][/et_pb_section]