Blog - Page 22 of 65 - Academy of Tax Law

SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West

A critical analysis of the relevance of the 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

ATL-Editor 26 November 2019

NIGERIA – Finance Bill 2019: Tax implications for Nigerian entities – by Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)

To view article please click here

ATL-Editor 26 November 2019

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

ATL-Editor 26 November 2019

Principles of International Law

Master thesis presented for the obtainment of the academic degree “Master of Comparative Business Law” at the Faculty of Laws of the University of Mannheim

ATL-Editor 25 November 2019

OECD – Public consultation on Addressing the Tax Challenges of Digitalisation

Herewith we sent you the links of both recordings of the recent “Public consultation on Addressing the Tax Challenges of Digitalisation” November 21st, 2019 9:00AM

ATL-Editor 25 November 2019

South Africa – a snapshot of the latest tax developments in South Africa by ENS

Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARSThe South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... (SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently...)

ATL-Editor 25 November 2019

AN ANALYSIS OF CHALLENGING THE COMMISSIONER’S DISCRETIONARY POWERS INVOKED to Audit in terms OF THE INCOME TAX ACT 58 OF 1962, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996

https://www.academia.edu/s/fc609c8e64?source=link The PH.D. thesis is equally applicable to the new Tax AdministrationTax 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.

ATL-Editor 24 November 2019

Postgraduate Diploma in International Taxation Course Start Date: 31st March 2020

Brand new course to help grow your international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATIONFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend..., PLEASE READ THIS ARTICLE: Introduction to International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend...: Key Concepts &

ATL-Editor 22 November 2019

The Inclusive Framework is considering radical proposals, but in the real world… – Ben Dickinson

In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities of the new rules on international taxationFOR MORE INSIGHT ON INTERNATIONAL

ATL-Editor 21 November 2019

OECD Invites Taxpayer Input On Tenth Batches Of Dispute Resolution Peer Reviews

The 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

ATL-Editor 21 November 2019