Academy of taxlaw.
Register your interest

Tell us where you’re headed

We’ll confirm by email and a programme advisor will be in touch. We’ll also add you to the Academy newsletter (sent via Mailchimp) — every email includes a one-click unsubscribe.

News & analysis

Latest tax posts

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

640 articles

Africa Regulatory ENSight

Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South…

Read more →

Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit

Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting…

Read more →

How the Israel tax authorities are interpreting intergroup intangibles exports – ISRAEL TP CASE

Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities

Read more →

OECD | Tax revenues have reached a plateau

Source: OECD Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according

Read more →

Kenya Revenue Authority: Citizen Service Delivery Charter

Published by Kenya Revenue Authority

Read more →

Federal Tax Authority issues public clarification on transfer of business in the UAE

Article by: Reggie Mezu, Bastiaan Moossdorff and Laya Aoun-Hani (Baker McKenzie) The UAE Federal Tax Authority (FTA) has published Public

Read more →

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 →

The Nexus between Tax Treaties, Transfer Pricing and BEPS. Lessons for African Tax Policy…

Paper by: Cephas Makunike Tax is a sustainable tool for domestic revenue mobilisation for governments to fund public services. Revenue

Read more →

Assessment of the Taxpayer Compliance Strategies Used by Tanzania Revenue Authority

Paper by: Tshepo Banda Tanzania has made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement…

Read more →

Double Tax Treaties: An Introduction

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part

Read more →

ANTI-AVOIDANCE MEASURES OF GENERAL NATURE AND SCOPE-GAAR AND OTHER RULES

Paper by: Guillermo O. Teijeiro Most countries have either judicial or statutory general anti-avoidance rules (GAAR); Argentina enrols in…

Read more →

THE UTILITY OF ADVANCE PRICING AGREEMENTS (APAs)

Paper by: Olamide Akinla Nigeria introduced Transfer Pricing Regulations in August 2012. One of the innovations of the Regulations is

Read more →

OECD – Revenue Statistics 2019

This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all

Read more →

Tax Controversy – Impact Of ‘Disruptive’ Digitalization Processes on Taxpayers

In a world that is moving at a fast pace in the light of the “disruptive” digitalization processes happening at

Read more →

NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service…

The Tax Appeal Tribunal, Lagos Zone (“TAT” or the “Tribunal”), recently held thatservices which flow from service providers in Nigeria

Read more →

SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica)

International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits

Read more →

PARAGUAY – “Tax treaty overrides: tension between Paraguayan Constitutional Law and the Vienna…

DTC are binding agreements between usually two States and thus are governed by Public International Law. In the majority of

Read more →

ETHIOPIA – Revisiting Ethiopian Income Tax law on Tax Evasion and Avoidance: Special emphasis…

The one that should have to be in the problem is the one that is included in the spectrum of

Read more →

SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa –…

A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African

Read more →

NIGERIA – Finance Bill 2019: Tax implications for Nigerian entities – by Ken Etim, Abimbola…

To view article please click here

Read more →

South Africa – VAT implications of intra-group finance transactions – by Robert Gad, Megan…

Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low

Read more →

Principles of International Law

Master thesis presented for the obtainment of the academic degree “Master of Comparative Business Law” at the Faculty of Laws

Read more →

OECD – Public consultation on Addressing the Tax Challenges of Digitalisation

Herewith we sent you the links of both recordings of the recent “Public consultation on Addressing the Tax Challenges of

Read more →

South Africa – a snapshot of the latest tax developments in South Africa by ENS

Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS

Read more →