KENYA: The Kenya/Mauritius DTA declared invalid – why?
VI. Conclusion It is astounding to this writer that in the aftermath of the decision in TJN-A v KRA, the Petitioner chose to wave the
Category: FP News
Malawi: Tax issues – TREASURY FAULTED ON INVESTOR TAX BURDEN
STEVE CHILUNDU Staff Reporter Economists and tax expertsA Tax AdvisorA Tax Advisor is a professional who provides specialised advice to individuals, businesses, and organisations on various tax-related matters. They play a crucial role in guiding clients through complex tax laws and ensuring compliance with the latest regulations while identifying opportunities for tax efficiency. Tax Advisors must stay updated on legislative changes and understand the impact of international tax treaties,... is a professional who provides specialised advice to individuals, businesses, and organisations on various tax-related
Digest of Important Judgments on Transfer Pricing and International tax – 2018
http://www.fitindia.org/downloads/digest_of_1350_it_and_tp_cases_2018.pdf The Digest contains 1350 important judgments which were pronounced by Courts and Tribunals in the period from January 2018 to December 2018. o Of
ZIMBABWE: Income tax (transfer pricing documentation) regulations 2019 issued
The Minister of Finance and Economic Development issued the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals,
Mauritius 2019 Budget Speech
The Prime Minister of Mauritius presented the Mauritian Budget Speech for the 2019/20 year yesterday. The important tax proposals, insofar as they are relevant for South African
Tax risk management free pdf book
by Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax RiskTax Risk refers to the uncertainty surrounding the potential financial or reputational impact of tax-related decisions and events on a business or individual. This risk arises due to various factors, such as complex tax regulations, inconsistent tax authority interpretations, or evolving international tax laws. Effective tax risk management involves identifying, assessing, and mitigating potential tax-related threats to prevent financial penalties,... ManagementTax risk management is a structured process used by organizations,
TP articles in DTAs being used as “tax charging sections”
Here are the recent cases where the courts have considered whether or not Article 9 Associated Enterprise or it’s equivalent can be used as a
TP: A short course in drafting TP related Agreements
Not only is theory important on TP. But how does this translate into practice. Here is a useful short course on drafting TP related agreements:
UN TPGs
Here are the latest UN TPGs: http://iitfconnect.com/wp-content/uploads/2018/04/11-13-UN-Practical-Manual-on-Transfer-Pricing-for-Developing-Countries-2017.pdf
Supporting documents to the TP Introduction and Update Seminar
The Continuing Education Questions are at the bottom of this page. Seminar recordings: Lecture 1 – https://www.dropbox.com/s/qhufher4kxqchxb/1st{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018-07-25{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014.30{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Transfer{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Pricing{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Introduction{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Course{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20by{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Dr{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Daniel{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Erasmus.mp4?dl=0 The first part of the first lecture by Prof.