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Commentary, playbooks and updates from the Academy and its faculty.

640 articles

S.Africa: When to expect a transfer pricing interpretation note?

When to expect a transfer pricing interpretation note? 2018/19 South African National Budget Expectations By Billy Joubert, Deloitte. South…

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S.Africa: Taxpayer wins case against SARS’ failure to issue a Letter of Findings at the…

S.Africa: Taxpayer wins case against SARS’ failure to issue a Letter of Findings at the conclusion of a tax audit

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US Tax Reform 2018 – GILTI and “deemed transition tax” for US taxpayer individuals and…

US 2018 Tax Reform Bill H.R.1 sections 14201 and 14202 on GILTI US 2018 Tax Reform…

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How To Deal With PE Risks In Practice post BEPs? – A 5-step Approach

How To Deal With PE Risks In Practice Post BEPS? – A 5-step Approach In an attempt to close the

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OECD TPG 2017

OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017

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OECD TPG 2010

OECD TPG TRANSFER PRICING GUIDELINES 2010

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TP and Mining in Africa – A Reference Guide for Practitioners

TP Transfer pricing in mining-with-a-focus-on-Africa-a-reference-guide-for-practitioners-Web

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For a road map of where to find key provisions in the final House-Senate bill, read Bloomberg…

For a road map of where to find key provisions in the final House-Senate bill, read Bloomberg Tax’s analysis.

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US: Trump Signs Tax Bill, and a methods-based analysis

Trump Signs Tax Bill Lowering Corporate, Individual Rates Posted December 22, 2017, 11:01 A.M. ET By Kaustuv Basu,Laura Davison and Allyson…

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Latest OECD Model Tax Convention released – 19 December 2017

OECD Model Tax Convention 2017 The latest edition of the OECD Model Tax Convention has been released today, incorporating significant

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S.Africa: No trade, no deduction: Tax Court issues Section 11(a) judgment

No trade, no deduction: Tax Court issues Section 11(a) judgment Cliffe Dekker Hofmeyr South Africa December 15 2017 On April

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Africa tax in Brief

Africa tax in Brief by Celia Becker Africa regulatory and business intelligence | executive cbecker@ENSafrica.com cell: +27 82 886 8744…

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South Africa: Relocating and emigrating from South Africa

Relocating from South Africa? Key steps to undertake in the emigration process ENSafrica South Africa November 22 2017 There are a number

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CFO Roadmap | The CFO’s Perspective on Tax and Reputation

CFO Roadmap | The CFO’s Perspective on Tax and Reputation

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S.Africa: The Davis Tax Committee (the Committee) released a further report on “Tax…

Davis Tax Committee report by Hogan Lovells South Africa November 21 2017 The Davis Tax Committee (the Committee) released a further report

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OECD Multilateral Convention to Prevent BEPS: Implementation Guide and Initial Thoughts

OECD MULTILATERIAL CONVENTION TO PREVENT BEPS The final version of the OECD Multilateral Convention to Implement Tax Treaty Related Measures

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South Africa: Foreign Consultants in SA, & the High Court hears certain Tax Cases

1. Foreign consultants and services in South Africa 2. The High Court is prepared to hear certain cases At TRM

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INDIA: Impact of the MLI on Indian Tax Treaties – this will be of interest on the effects of…

Impact of the MLI on Indian Tax Treaties – this will be of interest to the effects of the MLI on

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S.Africa: Groundbreaking decision for mining companies

Groundbreaking decision for mining companies PLUS an important determination: Sars has argued that the high court did not have jurisdiction…

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Advanced Diploma in TP by Thomas Jefferson School of Law

organised by www.IITF.net, promoted by INFORMA, London Certificate by Thomas Jefferson School of Law Hi, The deadline to submit your

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Transfer Pricing in mining with a focus on Africa by Steef Huibregtse (TP Associates) and others

http://documents.worldbank.org/curated/en/801771485941579048/pdf/112346-REVISED-Dated-Transfer-pricing-in-mining-with-a-focus-on-Africa-a-re…

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Transfer Pricing Toolkit to Give African Tax Authorities Clout

Transfer Pricing Toolkit to Give African Tax Authorities Clout • Interventions have brought in over $120m tax revenue in two years

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SEC Roundup: Various MNEs Report IRS Transfer Pricing and related Adjustments and the SASOL tax…

SEC Roundup: Various MNEs Report IRS Transfer Pricing and related Adjustments By Sony Kassam Dell Technologies Inc., a Texas-based…

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SEC Roundup: Various MNEs Report IRS Transfer Pricing and related Adjustments

By Sony Kassam Dell Technologies Inc., a Texas-based information technology company, reported that the IRS Office of Appeals is reviewing…

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