AFRICA: Sub-Saharan Africa and international arbitration – how does that work?
COMMENT Tax arbitration via new double tax treaties is on the increase. Hence, knowledge of international arbitration is important. Take a look at the following
Category: General
Advanced Diploma in Transfer Pricing (Africa)
Please visit this course website for more information: http://www.iitf.net/academics/career-programs/transfer_pricing_africa/
New Tax Court Rules : Update on the new Objection, Appeal & Tax Court rules
Please visit the Seminar website for further information: http://knowledgewithinreach.webs.com/daniel
S.AFRICA – The first foray by the Supreme Court of Appeal into SARS’ audit duties
Another article about this case is available here – http://taxriskmanagement.com/sca-judgment-on-sars-conduct/ In the case of CSARS v Pretoria East Motors Pty Ltd, (291/12) [2014] ZASCA 91 (12
MM Zambia Limited v. Zambia Revenue Authority
MM Zambia Limited v. Zambia Revenue AuthorityTax 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... More, collection, and administration. Their operations ensure that tax
Transfer Pricing West Africa Forum
Please download the forum brochure here: Transfer PricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More West Africa Forum
GlaxoSmithKline vs Canada: Transfer Pricing Case
he GlaxoSmithKline transfer pricing case was a landmark decision in Canadian tax law. It involved GSK's Canadian subsidiary and the Canada Revenue Age…
Xilinx Inc. v. Commissioner of Internal Revenue
The Xilinx Inc. case revolves around whether costs related to employee stock options (ESOs) should be included in the cost-sharing agreement (CSA) bet…
Supreme Court Judgment Analysis: Morgan Stanley & Co. Inc. v. DIT (India)
The case of Morgan Stanley & Co. Inc. v. DIT (India) centered on the determination of whether Morgan Stanley & Co. Inc. (MSCo), a U.S.-based company, …