IT Lecture week 9 and 10 – Taxation of residents, and non-residents

ATL-Editor 18 April 2018

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Lecture 9 & 10, with instruction to submit a written memorandum based on the problem given in the lecture:

Here is a diagram illustrating the problem set out in lecture 9 & 10:

PPT Slide 6 Aug 2018 of problem for residents and non residents

9-10 DTA Mauritius – South Africa – Double Tax Treaty tt_mu-za_01_eng_2013_tt

Please provide your written answer within 5 days of listening to the lecture to drerasmusiitf@gmail.com SUBJECT HEADING: “IT Lecture 9 & 10 solution”.

PLEASE THAT 10 bonus marks will be awarded towards your tutorial year mark for simply handing in the attempted solution.

Follow curriculum – Reading:

International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 3 and 5

Lecture to listen to by Prof Marshall Langer on TIEA, MLATs and exchange of information:

Additional supplementary reading – some required to answer tutorial questions:

Basic International Taxation Vol I by Roy Rohatgi – eBook – Chapter 4.2

9 10 2018 US fear more audits due to global reporting Tax and Accounting Center

Victor Thuronyi Comparative Tax Law – eBook

9-10 DTA Mauritius – South Africa – Double Tax Treaty tt_mu-za_01_eng_2013_tt

Tutorial and assignment questions, dates and requirements:

International Tax Course Assignment and Tutorial Questions

Categories: Africa, FP News, Nigeria, SADC, South Africa, West Africa, Zambia

Tags: Courses, transfer pricing

ATL-Editor

IT Lecture week 2, 3, 4 and 5 – Principles of International Tax law

Lecture 2: IT Lecture 2 summary of principles of international tax IT course 2018 Lecture 2 slide notes Unfortunately there was a problem with the

ATL-Editor 18 April 2018

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S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014

Summary of the Davis Tax Committee’s 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... Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of

ATL-Editor 26 February 2015

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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

ATL-Editor 29 August 2014

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Understanding Double Tax Treaties: A Comprehensive Guide

*For clarity, the term Double Tax TreatyA Double Taxation AgreementA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and... (DTAA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), also known as a Double TaxationDouble Taxation occurs when the same income or financial transaction is taxed twice, typically in different jurisdictions. It can arise in two primary contexts: economic double taxation, where the same income is taxed twice in the hands of different taxpayers, and juridical double taxation, where the same taxpayer is taxed on the same income in more than one country. Double... Treaty (or a Tax TreatyA Double Taxation Agreement (DTA), also known as a Double Taxation Treaty (or a Tax Treaty), is an international tax treaty between two or more countries that aims to prevent individuals or businesses from being taxed twice on the same income. With globalisation and the increase in cross-border economic activities, DTAs have become essential tools for promoting trade, investment, and...), is an international

ATL-Editor 28 August 2024

Cook Islands: FATCA’s impact – this paper applies to many other offshore centres

April/May 2015[1] Impact of FATCA on Cook Islands Entities[2] TABLE OF CONTENTS Background The key differences between FATCA and IGA Models 1 and 2

ATL-Editor 27 April 2015

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