TRYING TO SETTLE TAX DISPUTES OUTSIDE THE PARAMETERS OF TAX LEGISLATION
This reminds me of a recent issue raised by a client MNE in Africa. The taxpayer was facing a revised tax assessment and had to pay 30% of the revised…
Category: International
GTC Conference 2023
I/I/T/F Head of Academic Development, Prof Dr Daniel N. Erasmus, is attending this conference and will be participating in the following discussion wi…
Q&A: Could you give examples of contractual rights that are considered intangibles?
In the realm of taxation, particularly in transfer pricing, intangibles are assets that lack physical substance but hold significant economic value du…
What are Comparative approaches to TP controversies and transparency in key jurisdictions?
Comparative approaches to transfer pricing controversies and transparency can vary significantly across key jurisdictions due to differences in legisl…
THE ABSENCE OF ANY PERMANENT ESTABLISHMENT
In international tax, a permanent establishment (PE) refers to a fixed place of business through which an enterprise carries out business activities.Â…
Risky Business – 10 things I hate about TP!
Article by: Regan van Rooy Movie buffs will hopefully get the joke intended in this week’s newsletter title, however, if not our other title is
Another TP tax dispute argued before the Tax Board in Tanzania won for our client
The Academy of Tax Law would like to congratulate the head of our academics, Dr Daniel N. Erasmus, and his team for another successful transfer
Transfer Pricing Guidance on Financial Transactions
 INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:
Here Are 10 Geo-Political Economic Trends To Watch
Paper by: George Mentz 1. Energy Independence Innovation – Technology has made finding and harvesting oil and gas much more accurate and cost-effective everywhere. Large
OECD tax proposal gathers pace, but many unanswered questions
Published by Lexology Article by: Macfarlanes LLPÂ –Â Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on the proposal to introduce a