INFLUENCE: The Evolution of Governance

Firms that are sustainability-minded have an evolutionary edge over those that aren’t, writes Dennis Marketos It’s hard to conceive of a million years, let alone a billion. That’s why it is so difficult for us humans, who live for less than a hundred years, to imagine the slow advance of adaptational improvement that has given…

INFLUENCE: SAICA Survey

JSE company directors, CEOs and CFOs are still predominantly white and male Young CAs(SA) blood a cause for optimism A survey of all 475 JSE-listed companies has revealed that South African company directors, CEOs and CFOs are still predominantly white and male – but indicates hopeful signs of transformation within the younger generation. Specifically, this…

SPECIAL REPORT: Transfer pricing in today’s times Operational transfer pricing

Christian Wiesener discusses the traditional approach to transfer pricing, which is still relevant and applied, and highlights the need for multinationals to “operationalise” – in other words to continuously implement their transfer pricing – and the benefits thereof The increased complexity of and focus on transfer pricing by governments and tax authorities globally have necessitated…