First Transfer Pricing Judgment in Nigeria
Article provided by: Financial Regulation International Click below to download the article on Prime Plastichem Nigeria Ltd vs FIRS.
Author: I/I/T/F Editor
UN tax committee to weigh updates to model treaty, transfer pricing manual
By Julie Martin, Editor, MNE Tax The United Nations Committee of Experts on International Cooperation in Tax Matters kicked off its 21st session today, meeting virtually…
The UN transfer pricing manual’s updated China chapter: wine and smartphones
By Dr. J. Harold McClure, New York City The UN Committee of Experts on International Cooperation in Tax Matters will consider updates to the United Nations Practical…
INDIA: Update on likely critical changes on Offshore Indirect Transfer Tax
Article by: BMR Legal Advocates Tax on Offshore Indirect Transfers (OITs) – also known as ‘indirect transfer tax’ – is increasingly being adopted by various…
To Trust or not to Trust?
By: Regan van Rooy Is establishing an international trust still worth the tax trouble? As we have previously observed, there is little love lost between…
OECD/G20 Inclusive Framework on BEPS: Progress Report July 2019-July 2020
By: OECD Click here to download the full document:
CSG regulations published.
By Regan van Rooy 2020 has been a bad year for taxpayers in Mauritius, and it just gotten worse… The Mauritian Contribution Sociale Genéralisée (“CSG”)…
Kenya issues draft digital tax regulations of 2020
By: Fredrick Omondi & Norman Mekgoe – First Published on Deloitte Following the introduction of a digital service tax (DST) in Kenya, with effect from…
Court confirms the obligation on SARS to provide taxpayers with ample reasons
By: Conor McFadden – First published on Lexology The Constitution of the Republic of South Africa provides that ‘[e]veryone whose rights have been adversely affected by…
The Korean tax authorities’ challenge to Netflix’s transfer pricing
By Dr. Harold McClure, New York City The Korean National Tax Service on August 27 announced that it is examining the transfer pricing practices of 21 multinationals suspected…