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Simple World Map Author: Al MacDonald Editor: Fritz Lekschas License: CC BY-SA 3.0 ID: ISO 3166-1 or "_[a-zA-Z]" if an ISO code is not available
136 articles found

US: Update on current TP cases in the US

Litigation Court Roundup: Updates in Facebook, Eaton and Coca-Cola Tax Cases The IRS, in Facebook Inc.’s latest challenge in the

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Place of Effective Management: Indian Perspective

Mukesh Butani (BMR Legal) and Ashrita Prasad Kotha (Jindal Global Law School)/August 22, 2018 India introduced the place of effective…

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BRICS – GDP and Population compared to the USA

GDP of the USA – US$ 18.57 trillion Population – 325.7 million GDP of

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Zambia seeks USD22-million in tax on internet calls

Zambia seeks USD22-million in tax on internet calls Zambia expects to raise USD22-million annually in new tax on internet phone

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S.Africa: SARS interpretation note 4 (issue 5): resident: definition in relation to a natural…

SARS publications interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test section

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TP cases related to TP online course

Australia 2015 Article 9 Chevron Australia Holdings (Pty) Ltd v CoT [2015] FCA 1092 Australia Appeal 2017 Chevron Australia v

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S.Africa: SARS gets aggressive with tax inquiries

Note by Prof. Dr. Daniel N. Erasmus: We have experience in representing clients at these inquiries. The SARS powers are

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Tax updates Aug 7 in the Africa Tax Journal, incl. the latest July 2018 S.Africa PwC tax case…

https://www.pwc.co.za/en/assets/pdf/synopsis/synopsis-july-2018.pdf?utm_medium=email&utm_source=sharpspring&sslid=MzIxMDA2tjA0NDEzAAA&sseid=…

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Looking at it from a S.African perspective: Transfer pricing review and adjustments in the USA

NOTE FROM PROF. DR. DANIEL N. ERASMUS: The key part of the article below is the following, which speaks to

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Malawi tax collector loses TP case against Eastern Produce

Malawi tax collector loses case against Eastern Produce For a copy of the judgment:…

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Analyzing Value Chains in Business Models Impacted by the Digital Economy

Analyzing Value Chains in Business Models Impacted by the Digital Economy Digitization has given rise to new firms and industries, besides

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Information referred to in a presentation to MNEs

Tax Intelligence book I wrote a book on tax risk management that includes tax and strategy. It is called TAX

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S.Africa: SARS new MAP Guide – Final

http://www.sars.gov.za/AllDocs/OpsDocs/Guides/LAPD-IT-G24{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c…

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S. Africa: CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION?

CAN THE COURTS MAKE USE OF SARS INTERPRETATION NOTES IN INTERPRETING LEGISLATION? 25 Jul 2018 by PKF Durban In the

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Various Constitutions and why they are important in tax

SOURCE: of Constitutions of various Countries http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties…

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Update on the Tax Dispute Resolution Process – 26 June 2018

This online seminar is presented by Prof. Dr. Daniel N. Erasmus and Schalk Pieterse, both experienced practitioners in this field.

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South Africa: Controlled Foreign Companies (CFC’s)

By ENS Section 9D of the Income Tax Act, 1962 (the “Act”) is aimed at South African residents who directly

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The OECD released two reports containing Guidance for Tax Administrations on the Application of…

The OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles,…

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South Africa – Reducing the cost of transfer pricing compliance for MNEs

Many countries have become more focused on combating tax avoidance. As such, transfer pricing compliance has become much more burdensome

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The OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum…

Today, the OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum of Understanding (MoU) until

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Supreme Court of Appeal upholds High Court ruling setting aside unlawful rates regime

Recently, the Supreme Court of Appeal (“SCA”) upheld a ruling handed down by the High Court in Pretoria 2 years

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SARS’ new DRAFT Mutual Agreement Procedure

SARS MAP Guide DRAFT 2018 Draft Guide on MAPs CONTENTS Preface…………………………………………………………………………………………………………………ii Glossary…

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Blockchain links to research and understanding more on potential international tax issues

More on blockchain and the cryptocurrency – Ethereum Well to quote Blockgeeks: Every single operation that takes part in Ethereum,

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How blockchain will assist advisors to become more strategic in their advisory roles

Many have observed that technology will free up time for lawyers to engage in more strategic and higher value activities.

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