The International Taxation of Autonomous Artificial Intelligence (AAI): Questions from Leopoldo Parada
Lucas de Lima Carvalho (Brazilian Institute for Tax Law (IBDT))/July 16, 2019 /Leave a comment This is the second article of […]
Lucas de Lima Carvalho (Brazilian Institute for Tax Law (IBDT))/July 16, 2019 /Leave a comment This is the second article of […]
The Importance of the Marcopolo Cases for Understanding the Application of the Brazilian Transfer Pricing Rules Francisco Lisboa Moreira (Bocater Advogados) and Ana
By FASKEN, The Netherlands In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 (“the ITA”) dividends
Jefferson VanderWolk, Robert O’Hare (Squire Patton Boggs)/June 25, 2019 /Leave a comment On June 9, 2019 the G20 finance ministers endorsed the
By DLA Piper In our Global Tax Alerts in February 2018 and January 2019 we discussed the Dutch Court of Appeal’s decision which held
An excellent Ghana TP Country: For further information please send a request to Daniel@TaxRiskManagement.com
GHANA: TP Country Summary Read Post »
Cameco Corporation v. The Queen The Tax Court of Canada ruled on Cameco Corporation v. The Queen on 26th September
Canada: Two fairly recent transfer pricing cases Read Post »
… the grounds of assessment were unreasonable in two respects, namely the incorrect utilisation of the Net Asset Value (NAV)
S.Africa: Grounds of assessment held to be unreasonable Read Post »
VI. Conclusion It is astounding to this writer that in the aftermath of the decision in TJN-A v KRA, the
KENYA: The Kenya/Mauritius DTA declared invalid – why? Read Post »
STEVE CHILUNDU Staff Reporter Economists and tax experts have faulted Treasury for introducing tax policies that are not favourable in
Malawi: Tax issues – TREASURY FAULTED ON INVESTOR TAX BURDEN Read Post »
http://www.fitindia.org/downloads/digest_of_1350_it_and_tp_cases_2018.pdf The Digest contains 1350 important judgments which were pronounced by Courts and Tribunals in the period from January 2018
Digest of Important Judgments on Transfer Pricing and International tax – 2018 Read Post »
The Minister of Finance and Economic Development issued the Income Tax (Transfer Pricing Documentation) Regulations 2019 by Statutory Instrument 109
ZIMBABWE: Income tax (transfer pricing documentation) regulations 2019 issued Read Post »