GHANA: TP Country Summary

BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode..., DIGITAL SERVICES TAX, DIGITALIZATION, 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..., PERMANENT ESTABLISHMENTS, 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... William Byrnes (Texas A&M University Law)/October 10, 2019  In my 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... class tomorrow (October 10th) we are going to discuss the  OECD’s

Jérôme Monsenego (Stockholm University)/September 28, 2019 The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of

Switzerland to exchange financial account information with 33 more countries for tax purposesAugust 15, 2019Davide Anghileri of the University of Lausanne discusses an August 14

Zimbabwe Report from our correspondent Gershem T. Pasi, Revenue and Business Consultant, Zimbabwe Income taxIncome Tax is a direct levy imposed by governments on the