Transfer Pricing Masterclass
Article by: Quebiko.com Now you are able to take the most inclusive Transfer Pricing courses at great pricing on either Quebiko.com or Udemy.com. The courses…
Category: Tax Journal
A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION
Paper by: Duncan Bentley In 2003, Messere, De Kam and Heady identified major trends in taxation and benefits during the second half of the 20th…
Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus
ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to the Tax Administration Act, 2011.…
NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)
The Tax Appeal Tribunal, Lagos Zone (“TAT” or the “Tribunal”), recently held thatservices which flow from service providers in Nigeria to third parties (such as,…
SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica)
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits of a multi-national company. The…
PARAGUAY – “Tax treaty overrides: tension between Paraguayan Constitutional Law and the Vienna Convention on the Law of Treaties. An economic and legal analysis of the feasibility of implementing Double Taxation Treaties with uncertain reciprocity” – Lui Carísimo
DTC are binding agreements between usually two States and thus are governed by Public International Law. In the majority of jurisdictions, the introduction of DTC…
ETHIOPIA – Revisiting Ethiopian Income Tax law on Tax Evasion and Avoidance: Special emphasis on Share Companies – MUSTEFA ALI MOHAMMED
The one that should have to be in the problem is the one that is included in the spectrum of being good to those around…
SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West
A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African perspective and the misalignment of…
South Africa – VAT implications of intra-group finance transactions – by Robert Gad, Megan McCormack and Jo-Paula Roman (ENSafrica)
Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost intra-group financing…