Commentary, playbooks and updates from the Academy and its faculty.
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International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits
Read more →DTC are binding agreements between usually two States and thus are governed by Public International Law. In the majority of
Read more →The one that should have to be in the problem is the one that is included in the spectrum of
Read more →A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African
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Read more →Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low
Read more →Master thesis presented for the obtainment of the academic degree “Master of Comparative Business Law” at the Faculty of Laws
Read more →Herewith we sent you the links of both recordings of the recent “Public consultation on Addressing the Tax Challenges of
Read more →Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS
Read more →https://www.academia.edu/s/fc609c8e64?source=link The PH.D. thesis is equally applicable to the new Tax Administration Act, 2011.
Read more →Brand new course to help grow your international taxation career in 2020… Postgraduate Diploma in International TaxationCourse Start Date:…
Read more →In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities of the new rules on international
Read more →The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan,
Read more →In Taylor Lohmeyer Law Firm PLLC v. United States,1 the Taylor Lohmeyer Law Firm (the “Firm”) unsuccessfully challenged a John Doe summons
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Read more →In June 2017, the European Commission published its proposal on transparency rules for tax planning by intermediaries and certain taxpayers
Read more →The average tax-to-GDP ratio for the 26 countries participating in the new edition of Revenue Statistics in Africa was unchanged at…
Read more →A new paper published by Ireland’s Department of Finance reveals that corporation tax revenues have experienced a significant increase in
Read more →Dear Dr Daniel N. Erasmus: Your paper, “TAX PLANNING AS PART OF A TAX RISK MANAGEMENT PROCESS”, was recently listed
Read more →The US Tax Court issued a written opinion on October 28 regarding Eaton’s transfer pricing court case. The resolution of
Read more →On 6 November, Poland’s President signed a law implementing a new cooperative compliance program in Poland for large corporate taxpayers
Read more →The 19th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held October 15-18
Read more →The OECD on November 15 published more than 300 comment letters that respond to its request for feedback on the
Read more →China’s State Taxation Administration on 14 October published “Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty…
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