International Tax Course Assignment and Tutorial Questions

ATL-Editor 18 April 2018

0 Comments

All the assignment dates and the tutorial dates for submission of answers can be found on the Curriculum Spreadsheet: see http://iitfconnect.com/?p=1327

Any late assignments and tutorial answers submissions will NOT be marked. You will lose your points/marks.

ASSIGNMENTS

The 3 assignments counts 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} each, ie. 30{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards the 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} course marks/points:

Assignments 2018 vr2 – 3 assignments. Note: that for ASSIGNMENT 3 the pdf document referred to is LINKED below as well:ASSIGNMENT 3 Mauritius UAE and Mauritius South Africa comparison

ASSIGNMENT 1 EXAMPLE Algeria Corporate Tax 2018 summary – is an example of what you submit for Assignment 1;

Assignment 2 eg. US TP Country Summary – is an example of a TP summary for Assignment 2;

ASSIGNMENT 3 Mauritius UAE and Mauritius South Africa comparison – Take these Mauritius/UAE and Mauritius/South Africa DTAs, in the pdf document, and highlight the MAIN AND KEY differences with a YELLOW HIGHLIGHTER.

TUTORIALS

The tutorial questions count 50{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards the 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} course marks/points. BEFORE each lecture on an international tax topic, there will be a series of questions you must answer and submit within the timeline specified – USUALLY THE DAY BEFORE THE PROPOSED LECTURE. You must have a copy of the answers available during the lecture, to mark your answers with pen (AND ALLOCATE MARKS), and then scan (with your smartphone) and send immediately after the lecture. All copies before and after the lecture to: lesia@iitf.net, gilfer@iitf.net, office@taxriskmanagement.com, daniel@taxriskmanagement.com, renier@rvr.me

YOU CANNOT CHANGE or amend your answers after the lecture to gain more points. If you do so, we can compare to the originals you sent before the lecture, and you will lose all points for that tutorial session.

The tutorials count 50{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards year end of mark of 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}. So the tutorial questions are very important.

All the reading materials are available in each LECTURE WEEK page on www.AfricaTaxJournal.com and hyper-linked in the spreadsheet for you to answer the tutorial questions before each lecture:

Tutorials 2018 vr6 – 112 QUESTIONS

The FINAL exam counts 20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards the 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} course marks/points.

2018 – IBFD Library Access

https://online.ibfd.org/kbase/#topic=d&N=3+10&ownSubscription=true&WT.i_s_type=Navigation

If you use this facility for research, please log out when you are done with your research:

Username: kerry@taxriskmanagement.com

Password: Pw207t

Username: gilfer@me.com

Password: Zv6hyw

Username:	office@taxriskmanagement.com
Password:	0yCPdT

Categories: Africa, FP News, Nigeria, SADC, South Africa, West Africa, Zambia

Tags: Courses, transfer pricing

ATL-Editor

AFRICA: Sub-Saharan Africa and international arbitration – how does that work?

COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following

ATL-Editor 29 August 2014

0 Comments

Cook Islands: FATCA’s impact – this paper applies to many other offshore centres

April/May 2015[1] Impact of FATCA on Cook Islands Entities[2] TABLE OF CONTENTS Background The key differences between FATCA and IGA Models 1 and 2

ATL-Editor 27 April 2015

0 Comments

Understanding Double Tax Treaties: A Comprehensive Guide

*For clarity, the term Double Tax TreatyA Double Taxation AgreementA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and... (DTAA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), also known as a Double TaxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... Treaty (or a Tax TreatyA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), is an international

ATL-Editor 28 August 2024

S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014

Summary of the Davis Tax Committee’s BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode... Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of

ATL-Editor 26 February 2015

0 Comments

Emerging Transfer Pricing Trends in Africa: Insights from Dr. Daniel Erasmus at the 13th Annual Africa TP Summit

In this insightful address at the 13th Annual Africa Transfer PricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... Summit, Dr. Daniel N Erasmus explores the most pressing trends in transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... across Africa and developing regions.

ATL-Editor 10 October 2024

Responses

You must be logged in to post a comment.

Related Articles

Responses