General Archives - Page 19 of 48

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 administrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities...,

ATL-Editor 6 January 2020

OECD tax proposal gathers pace, but many unanswered questions

Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) 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

ATL-Editor 6 January 2020

The OECD opens a public consultation for its proposals on digitalisation of the economy under Pillar Two (rules for tackling the erosion of tax bases and the transfer of profits)

Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, 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

ATL-Editor 6 January 2020

Tax litigation in USA

Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts Which courts have jurisdiction to hear tax disputesTax

ATL-Editor 6 January 2020

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 of tax treaties to developing

ATL-Editor 6 January 2020

A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended

Paper by: Jean Chrysostome Kanamugire “Tax avoidanceTax avoidance refers to the practice of legally structuring financial activities to minimise tax liabilityTax liability represents the total amount of tax owed by an individual or business to a tax authority, whether local, national, or international. This obligation arises through various forms of income, profits, or transactions subject to taxation laws and regulations. Understanding tax liability is essential for compliance and efficient financial management for corporations and individuals. It influences how businesses structure..., reducing the amount of

ATL-Editor 6 January 2020

OECD: The Global Revenue Statistics Database

The Global Revenue Statistics Database provides the largest public source of harmonised tax revenueTax Revenue is the income collected by governments through various taxes imposed

ATL-Editor 23 December 2019

Tax Administration Act: Fulfilling human rights through efficient and effective tax administration

Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and

ATL-Editor 12 December 2019

The AEOI Standard and Tax Transparency

Source: 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 to foster economic growth, trade, and development

ATL-Editor 10 December 2019

Africa Regulatory ENSight

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

ATL-Editor 10 December 2019