---
title: Afriwise Blog | Transfer Pricing
description: Transfer Pricing |
---

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<https://insights.afriwise.com/blog/sars-finally-provides-guidance-on-transfer-pricing-rules>

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[Fasken](https://insights.afriwise.com/blog/author/fasken)

## [SARS finally provides guidance on transfer pricing rules](https://insights.afriwise.com/blog/sars-finally-provides-guidance-on-transfer-pricing-rules)

Since the withdrawal of Practice Note 2, confusion has reigned as to the manner in which the SARS would apply the newly amended transfer pricing provisions in section 31 of the Income Tax Act, 58 of 1962 to intra-group loans. The only indication of the SARS view on .. 

[Read More](https://insights.afriwise.com/blog/sars-finally-provides-guidance-on-transfer-pricing-rules)

[1](https://insights.afriwise.com/blog/tag/transfer-pricing/page/1)

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