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 AdministrationTax authorities are
The AEOI Standard and Tax Transparency
Source: OECDThe Organisation for Economic Co-operation and DevelopmentThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... (OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve...) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development
Africa Regulatory ENSight
Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania, Uganda and Zimbabwe…
Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit
Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment
How the Israel tax authorities are interpreting intergroup intangibles exports – ISRAEL TP CASE
Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities of Israel – managing the
OECD | Tax revenues have reached a plateau
Source: OECDThe Organisation for Economic Co-operation and DevelopmentThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... (OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve...) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development
Kenya Revenue Authority: Citizen Service Delivery Charter
Published by Kenya Revenue AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities..., collection, and administration. Their operations ensure that tax lawsTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support government functions. These laws define the types of taxes, the applicable rates, and the regulations regarding payment and compliance. They also outline the rights and obligations of taxpayers, ensuring a balanced and fair approach to funding public... are
Federal Tax Authority issues public clarification on transfer of business in the UAE
Article by: Reggie Mezu, Bastiaan Moossdorff and Laya Aoun-Hani (Baker McKenzie) The UAE Federal Tax AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax
International Taxation of E-commerce Business Income
Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured
The Nexus between Tax Treaties, Transfer Pricing and BEPS. Lessons for African Tax Policy Makers and Administrators
Paper by: Cephas Makunike Tax is a sustainable tool for domestic revenue mobilisation for governments to fund public services. Revenue alternatives have been affected by