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
Category: Regions
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
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
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
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
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…
Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit
Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment
How the Israel tax authorities are interpreting intergroup intangibles exports – ISRAEL TP CASE
Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities of Israel – managing the
Kenya Revenue Authority: Citizen Service Delivery Charter
Published by Kenya 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..., collection, and administration. Their operations ensure that tax lawsTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support government functions. These laws define the types of taxes, the applicable rates, and the regulations regarding payment and compliance. They also outline the rights and obligations of taxpayers, ensuring a balanced and fair approach to funding public... are
Federal Tax Authority issues public clarification on transfer of business in the UAE
Article by: Reggie Mezu, Bastiaan Moossdorff and Laya Aoun-Hani (Baker McKenzie) The UAE Federal Tax AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax