2020/21 Mauritius Budget
BY: Mark Korten – Korten Consulting The Minister of Finance in Mauritius presented the 2020/21 Budget on 11 June 2021. I
Read more →
Transfer Pricing Dispute Between Australia and Glencore Investment Pty Ltd
Glencore Australia (CMPL) sold copper concentrate produced in Australia to its Swiss parent, Glencore International AG (GIAG). The tax…
Read more →Coca-Cola vs. IRS: Landmark Transfer Pricing Dispute
The Coca-Cola transfer pricing dispute is a landmark case between The Coca-Cola Company (TCCC) and the Internal Revenue Service (IRS). The…
Read more →Canada (Her Majesty the Queen) v. Cameco Corporation
The Federal Court of Appeal’s ruling in the case between Her Majesty The Queen and Cameco Corporation centers on the application of…
Read more →Mopani Copper Mines PLC v. Zambia Revenue Authority
The Supreme Court of Zambia ruled on the appeal by Mopani Copper Mines PLC against the Zambia Revenue Authority (ZRA) regarding tax…
Read more →Transfer Pricing Masterclass
Article by: Quebiko.com Now you are able to take the most inclusive Transfer Pricing courses at great pricing on either
Read more →Transfer pricing in a nutshell: Nigeria
Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria.
Read more →SARS is circulating a section 46 of the Tax Administration Act, 2011 request for relevant…
Article by: Dr Daniel N Erasmus (Pieterse TRM Erasmus Tax Attorneys) SARS is circulating a section 46 of the Tax
Read more →Transfer pricing methods in Greece
Article by: Fotodotis Malamas (Bernitsas Law) Accepted methods What transfer pricing methods are acceptable? What are the pros and cons
Read more →Transfer pricing in a nutshell: Israel
Article by: Eyal Bar-Zvi (Herzog Fox & Neeman) Overview Israel’s transfer pricing regime is regulated under Section 85A (Section 85A)
Read more →Transfer Pricing Guidance on Financial Transactions
INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:
Read more →SARS will now use artificial intelligence to make ‘it hard and costly’ to dodge tax
Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances
Read more →A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION
Paper by: Duncan Bentley In 2003, Messere, De Kam and Heady identified major trends in taxation and benefits during the
Read more →Here Are 10 Geo-Political Economic Trends To Watch
Paper by: George Mentz 1. Energy Independence Innovation – Technology has made finding and harvesting oil and gas much more
Read more →Timeless principles of taxpayer protection: how they adapt to digital disruption
Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer
Read more →OECD tax proposal gathers pace, but many unanswered questions
Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on
Read more →The OECD opens a public consultation for its proposals on digitalisation of the economy under…
Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public…
Read more →Tax litigation in USA
Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts…
Read more →Tax treaties in Sub-Saharan Africa: A critical review
Paper by: Martin Hearson There is growing attention on the question of tax treaties signed by developing countries. The costs
Read more →A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless…
Read more →OECD: The Global Revenue Statistics Database
The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional
Read more →Tax Administration Act: Fulfilling human rights through efficient and effective tax…
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and
Read more →Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus
ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to
Read more →The AEOI Standard and Tax Transparency
Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial
Read more →