UN: Practical Manual on Transfer Pricing
As the OECD ventures forth in digital transactions and global minimum tax standards, it is always helpful to keep in […]
UN: Practical Manual on Transfer Pricing Read Post »
As the OECD ventures forth in digital transactions and global minimum tax standards, it is always helpful to keep in […]
UN: Practical Manual on Transfer Pricing Read Post »
22 OCT 2019 ENSafrica – Celia Becker ANGOLA: Treaty with Portugal enters into force On 22 August 2019, the Angola-Portugal
Africa tax in brief Read Post »
Tax evasion and related financial crime threaten the strategic, political, and economic interests of all countries. Recognising the threat that
Combatting Tax Crimes More Effectively in APEC Economies Read Post »
Jonathan Schwarz (Temple Tax Chambers; King’s College London)/October 14, 2019 Some four years ago in this blog, I wrote about problems that
Exchange of information: disputes multiply Read Post »
The OECD has now two proposals in process: Pillar One addresses the digital economy and Pillar Two sets forth a global minimum tax
OECD Pillar One and Two explained Read Post »
The OECD published for stakeholders’ comments a proposal to advance international negotiations to ensure that multinational enterprises (MNEs), including digital
OECD Consulting on Digital Tax Read Post »
Recently published:Petruzzi/TavaresTransfer Pricing and Value Creation, Linde-Verlag Dear Colleagues, The Institute for Austrian and International Tax Law, WU (Vienna University
NEW book: Transfer Pricing and Value Creation Read Post »
Pieterse TRM Erasmus Inc won another matter yesterday with SARS conceding defeat after the filing of a Rule 32 court
Pieterse TRM Erasmus INC win another tax matter against SARS Read Post »
Africa Business in Brief – 7 OCT 2019ENSafricaThe United Nations urged all African countries to reform their fiscal laws in
UN recommends African States update fiscal laws…and Zambia abandons Sales Tax Read Post »
BEPS, DIGITAL SERVICES TAX, DIGITALIZATION, OECD, PERMANENT ESTABLISHMENTS, TRANSFER PRICING William Byrnes (Texas A&M University Law)/October 10, 2019 In my International Taxation class tomorrow (October 10th) we are
In 2014, the IRS issued Notice 2014-21, 2014-16 I.R.B. 938 (PDF), explaining that virtual currency is treated as property for Federal
IRS Cryptocurrency guidelines Read Post »
There is a growing concern that accounting practices are bordering on rubber-stamping what could be classified as fraudulent activities. “Fraud”
Financial fraud concerns that will impact tax fraud against corporates Read Post »