“Loop” structures and the controlled foreign company rules
Article by Carmen Gers, first published on Lexology One of the welcome announcements by the Minister of Finance in his budget speech delivered in February…
Author: I/I/T/F Editor
India’s Central Board of Direct Taxes releases detailed MAP Guidance for benefit of stakeholders including competent authorities
Provided by TaxSutra, India India’s Central Board of Direct Taxes’ (CBDT) releases detailed MAP guidance for the benefit of taxpayers, tax practitioners, tax authorities and…
How to tax data in the context of international taxation
Article by: Jan Winterhalter, Andreas Niekler (University of Leipzig), First Published on KluwerTaxBlog For international tax law, it is of central importance how to locate,…
Summary of Mauritian substance requirements and CFC rules
Article by: Regan van Rooy The Mauritian corporate tax regime has changed dramatically over the last three years, largely due to pressure from the OECD…
Key changes from Draft TLAB 2020
Article by: Regan van Rooy Please see below our summary of the key take-aways from draft tax legislation released by the South African National Treasury…
What Is VAT Fraud?
Article by: Pawel Mikula, First published on KluwerTaxBlog One function of the law is to regulate human behaviour. An instrument to reach this goal is…
The Impact of the Coronavirus Pandemic Crisis on the VAT Framework
Article by: Korina Yiallourou – First published on KluwerTaxBlog In these unprecedented times of the Coronavirus pandemic, governments all around the world are striving to…
PodCast: Transfer Pricing Methods Overview with Solomon Choge
In this PodCast we talk to Solomon Choge we ask gives us a quick overview of the various Transfer Pricing Methods.
PodCast: Q&A with Solomon Choge – Comparability Analysis
In this PodCast we talk to Solomon Choge. We share 6 questions dealing with Transfer Pricing Methods that our Postgraduate Diploma in Transfer Prici…
Taxsutra’s India ‘COVID-19 Tax & Regulatory Hotspot’ – Navigating through the Disruptions!
Provided by Taxsutra The Coronavirus is nothing short of a ‘black swan’ event and has wreaked havoc across the globe! As the world scrambles to…