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

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

https://www.dropbox.com/s/15a7fir87ql1dzs/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecure{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}209{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2010{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20on{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20taxation{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20of{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20residents{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20non-residents_converted.mp4?dl=0

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

Place of effective management interpretation note by SARS: http://www.sars.gov.za/AllDocs/LegalDoclib/Notes/LAPD-IntR-IN-2012-006{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20IN{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}206{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Issue{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20place{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20of{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20effective{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20management{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20companies.pdf

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

 

 

Author

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