FP News Archives - Page 8 of 39 - Academy of Tax Law

Transfer Pricing Masterclass

Article by: Quebiko.com Now you are able to take the most inclusive Transfer PricingTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... that defines the

ATL-Editor 25 February 2020

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 second half of the 20th

ATL-Editor 7 January 2020

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 the Tax AdministrationTax authorities are

ATL-Editor 11 December 2019

NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)

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

ATL-Editor 26 November 2019

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

International tax lawTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support

ATL-Editor 26 November 2019

PARAGUAY – “Tax treaty overrides: tension between Paraguayan Constitutional Law and the Vienna Convention on the Law of Treaties. An economic and legal analysis of the feasibility of implementing Double Taxation Treaties with uncertain reciprocity” – Lui Carísimo

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

ATL-Editor 26 November 2019

ETHIOPIA – Revisiting Ethiopian Income Tax law on Tax Evasion and Avoidance: Special emphasis on Share Companies – MUSTEFA ALI MOHAMMED

The one that should have to be in the problem is the one that is included in the spectrum of being good to those around

ATL-Editor 26 November 2019

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

A critical analysis of the relevance of the OECDThe Organisation for Economic Co-operation and DevelopmentThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve... (OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD's core mission is to promote policies that improve...) is an international organisation comprising 38 member countries, established

ATL-Editor 26 November 2019

NIGERIA – Finance Bill 2019: Tax implications for Nigerian entities – by Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)

To view article please click here

ATL-Editor 26 November 2019

South Africa – VAT implications of intra-group finance transactions – by Robert Gad, Megan McCormack and Jo-Paula Roman (ENSafrica)

Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost intra-group financing

ATL-Editor 26 November 2019