OECD and EU updates on TP related issues
OECD consults on “Pillar Two” global minimum tax proposal November 8, 2019 The OECD Secretariat today released a consultation document to assist in the design
OECD consults on “Pillar Two” global minimum tax proposal November 8, 2019 The OECD Secretariat today released a consultation document to assist in the design
The 2019 edition of the tax policy publication Revenue Statistics in Africa https://www.oecd.org/tax/tax-policy/revenue-statistics-in-africa-2617653x.htm will be launched on Tuesday, 19 November, during the African Union’s 13th
The Inland Revenue document Multinational Enterprises Compliance Focus (2019) focuses on the base erosion and profit shifting (BEPS) measures implemented since the previous version of the document
Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” PWC International TP 2015-16 Kenya, page
Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” Victor Thuronyi Comparative
General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during this course: 6 Chapter Transfer
In May 2019, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) agreed a Programme of Work for Addressing the Tax Challenges of the Digitalisation of the Economy. The
Please see the following document as background reading: http://www.oecd.org/tax/beps/country-by-country-reporting-handbook-on-effective-tax-risk-assessment.pdf
TP Judgments in Africa The first Ghana TP case – TP Ghana JUDGMENT IN TAX APPEAL CASE BETWEEN BIERSDORF GH LTD AND THE COMM GENERA… The first RSA TP case
Public Protector v South African Reserve Bank (CCT107/18) [2019] ZACC 29; 2019 (9) BCLR 1113 (CC) (22 July 2019) The issues were whether: (a) the test