Curriculum – New Curriculum vr5 Please note that the tutorial questions and the assignments are embedded in the Curriculum Spreadsheet. Reading materials per lecture – http://iitfconnect.com/?p=1040 Prescribed reading
Why is tax one of the biggest business risks in Africa, that interlinks with corruption? Corrupt officials and governments use the desperately needed tax funds
The facts are set out here: Facts The moot judgment: Disputes Mauritius Legit Expect judgment The supporting documents: TP SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... Practice Note 7 Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable...
https://www.ensafrica.com/news/Africa-Tax-in-Brief?Id=3034&STitle=Africa#
A recording of the lecture (with a Portuguese translator): the introduction for accounting and law students ends at 34 mins, and then the more technical lecture
Observatory on the protection of taxpayers’ rights: The IBFD have just released this report: https://www.ibfd.org/sites/ibfd.org/files/content/pdf/OPTR-General-Report.pdf OPTR_General-Report Here is my PhD thesis on taxpayers’ rights: 1A
How Is The International Tax And 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... Landscape Evolving In India?Webinar – Thursday, May 3, 2018 | 1:30 PM – 2:30 PM (CET) Readiness
VERSION 1 – Summary: Tax PlanningTax planning is the process of organising and structuring one’s financial affairs in a manner that legally minimises tax liabilities while
Trends in International TaxationFOR MORE INSIGHT ON 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..., PLEASE READ THIS ARTICLE: Introduction to 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...: Key Concepts & Guidelines 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... encompasses
This lecture will most likely be given by a guest lecturer who specializes in international tax structuring. The reading requirements are: 14 16 2018 Anti
