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…
Read more →Commentary, playbooks and updates from the Academy and its faculty.
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Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the…
Read more →Paper by: Cephas Makunike Tax is a sustainable tool for domestic revenue mobilisation for governments to fund public services. Revenue
Read more →Paper by: Tshepo Banda Tanzania has made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement…
Read more →Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part
Read more →International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits
Read more →A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African
Read more →Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low
Read more →Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS
Read more →The decisions of recent Australian case law relating to the general anti-avoidance regime was cause for concern among the Australian
Read more →Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and…
Read more →Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at:…
Read more →General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during
Read more →Here is a list of the current cases: The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE
Read more →by Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax Risk Management is more relevant than
Read more →The Continuing Education Questions are at the bottom of this page. Seminar recordings: Lecture 1 –…
Read more →POEM Panel notes: http://iitfconnect.com/wp-content/uploads/2019/05/Poem-Panel-IFA-Mauritius-2019.pptx POEM notes:…
Read more →In the recent judgment of Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service (76/18) [2019]
Read more →https://www.linkedin.com/feed/update/urn:li:activity:6511218979674169344/
Read more →SSRN Research Papers Congratulations Dr Daniel N Erasmus You are currently in the top…
Read more →By CDH Cliffe Dekker Hofmeyr – Louis Botha and Louise Kotze In the recent case of ABC (Pty) Ltd v The Commissioner for the
Read more →By Ben Strauss, Cliffe Dekker Hofmeyr Attorneys Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter
Read more →By Julie Martin, Editor, MNE Tax The next edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries will…
Read more →South Africa Report from our correspondent Lutando Mvovo, South Africa Revenue Service issues interpretation note on headquarter companies…
Read more →New VAT regulations for electronic services effective April 2019 Baker McKenzie – Stephan Spamer and Seelan Moonsamy South Africa November…
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