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    Home » Dr Daniel N Erasmus

    Tag: Dr Daniel N Erasmus

    WORKSHOP: Safeguarding Tax Strategies – Setting up an Attorney-Client Privileged Tax Steering Committee

    Join Dr. Daniel N Erasmus and Renier van Rensburg for an online workshop on 12 February 2025, discussing the critical role of a Tax Steering Committee…
    ATL-Editor 22 January 2025

    Transforming Transfer Pricing Expertise: Postgraduate Programmes for a Globalised Tax Landscape

    Master Transfer Pricing with Middlesex University's postgraduate programmes. Equip yourself with essential skills for a global tax career.
    Dr Daniel N Erasmus 20 November 2024

    Introduction to International Taxation: Key Concepts & Guidelines

    International taxation governs the tax framework applicable to cross-border activities of individuals and corporations. It addresses the tax treatment…
    Dr Daniel N Erasmus 23 October 2024

    Emerging Transfer Pricing Trends in Africa: Insights from Dr. Daniel Erasmus at the 13th Annual Africa TP Summit

    In this insightful address at the 13th Annual Africa Transfer Pricing Summit, Dr. Daniel N Erasmus explores the most pressing trends in transfer prici…
    ATL-Editor 10 October 2024

    Understanding the Comparable Profit Method (CPM) in Transfer Pricing

    The Comparable Profit Method (CPM) is a widely used approach in transfer pricing, employed to ensure that transactions between related entities (often…
    ATL-Editor 7 October 2024

    Analysis of X BV v Staatssecretaris van Financiën (Case C-585/22): Preventing Tax Fraud Through Arm’s Length Scrutiny

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    Dr Daniel N Erasmus 5 October 2024

    Hyatt International vs. India (ADIT)

    Hyatt vs India (ADIT) tackles several pivotal issues regarding the attribution of income to a Permanent Establishment (PE) in India, even in cases whe…
    Dr Daniel N Erasmus 21 September 2024

    European Commission vs Apple and Ireland (Appeal)

    The CJEU's judgment of 10 September 2024 overturned the General Court's previous ruling, confirming that Ireland's tax rulings to Apple Sales Internat…
    Dr Daniel N Erasmus 10 September 2024

    3M Company v Commissioner of Internal Revenue: U.S. Transfer Pricing and Foreign Legal Restrictions

    The dispute focused on the income tax treatment of intellectual property (IP) transactions between 3M's U.S. subsidiaries and its Brazilian subsidiary…
    Dr Daniel N Erasmus 11 February 2023

    Nokia vs. India: Permanent Establishment and Profit Attribution Dispute

    The case revolved around whether Nokia Solutions and Networks Oy had a Permanent Establishment (PE) in India, and whether profits could be attributed …
    Dr Daniel N Erasmus 23 December 2022
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