[Guest Post] Tax Court of South Africa wrestles with “arm’s length” royalties rate for IP licenses
The IPKat
MARCH 11, 2024
Katfriend Thato Moloto (Trademarkia) writes on the methods used in calculating royalty rates for IP licences to enable the determination of appropriate taxes. Initially, the Commissioner of the South African Revenue Service (the Commissioner), accepted ABD's calculations following the advice of its own expert.
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