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

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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

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Understanding Double Tax Treaties: A Comprehensive Guide

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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

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