SSRN Research Papers download – Tax Planning and other Papers to download

ATL-Editor 19 February 2019

SSRN Research Papers

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1. Tax Planning as Part of a Tax Risk Management ProcessThomas Jefferson School of Law Research Paper No. 1482423
Number of pages: 88 Posted: 04 Oct 2009 Last Revised: 24 May 2010
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads1,204(15,530)

2. Proactive Tax Risk Management
Thomas Jefferson School of Law Research Paper No. 1435612
Number of pages: 36 Posted: 23 Sep 2009 Last Revised: 20 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads689(34,748)

3. Tax Risk Management Under SOX 404 and FIN 48
Thomas Jefferson School of Law Research Paper No. 1480978
Number of pages: 20 Posted: 04 Oct 2009 Last Revised: 16 Dec 2009
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads625(39,588)

4. Special Report: Global Tax Audit and Controversy Risk Management
Thomas Jefferson School of Law Research Paper No. 1575723
Number of pages: 26 Posted: 26 Mar 2010 Last Revised: 21 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads488(54,367)

5. Taxpayer’s Constitutional Rights: A South African Perspective
Thomas Jefferson School of Law Research Paper No. 1478784
Number of pages: 52 Posted: 27 Sep 2009 Last Revised: 16 Dec 2009
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads287(101,185)

6. How Robust Is Your Structured Finance Transaction?
Thomas Jefferson School of Law Research Paper No. 1491359
Number of pages: 19 Posted: 20 Oct 2009 Last Revised: 21 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads225(129,959)

7. A Summary of How Partnerships Are Taxed in Terms of International Law and Convention: An Entity or Transparent For Tax Purposes?
Thomas Jefferson School of Law Research Paper No. 1485907
Number of pages: 8 Posted: 09 Oct 2009 Last Revised: 15 Dec 2009
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads220(132,855)

8. Let’s Hope the New OECD Guidelines on Money Laundering Will Not Create More Unnecessary Tax Auditing
Thomas Jefferson School of Law Research Paper No. 1486429
Number of pages: 13 Posted: 11 Oct 2009 Last Revised: 20 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads191(151,744)

9. Transfer Pricing in South Africa: Constitutional or Unconstitutional?
Thomas Jefferson School of Law Research Paper No. 1481223
Number of pages: 85 Posted: 04 Oct 2009 Last Revised: 20 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads171(167,529)

10. An Analysis of Challenging the Commissioner’s Discretionary Powers Invoked in Terms of Sections 74A and 74B of the Income Tax Act 58 of 1962, in Light of the Constitution of the Republic of South Africa 108 of 1996
Number of pages: 278 Posted: 20 Apr 2014 Last Revised: 22 Apr 2014
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads149(188,422)

11. Comments on IASB Income Tax Accounting Exposure Draft ED/2009/02
Thomas Jefferson School of Law Research Paper No. 1481524
Number of pages: 9 Posted: 02 Oct 2009 Last Revised: 20 Jun 2011
Daniel N. Erasmus
Thomas Jefferson School of Law
Downloads106(244,377)

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

Tags: Courses, Events, transfer pricing

ATL-Editor

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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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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Byrnes’ Comments on the OECD’s “Unified Approach” to Allocation of Profits of Digital Business

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

ATL-Editor 10 October 2019

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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