Related Articles
US: Trump Signs Tax Bill, and a methods-based analysis
Trump Signs Tax Bill Lowering Corporate, Individual Rates Posted December 22, 2017, 11:01 A.M. ET By Kaustuv Basu,Laura Davison and Allyson Versprille President Donald Trump signed the Republican
Some observations on Starbucks, Fiat, and their potential impact on future amendments to the arm’s length principle
Jérôme Monsenego (Stockholm University)/September 28, 2019 The General Court of the European Union has issued two awaited rulings in the Starbucks[1] and Fiat[2] cases. The length and the depth of
Understanding Double Tax Treaties: A Comprehensive Guide
*For clarity, the term Double Tax Treaty (DTT) used in this article has the same meaning as Double Tax Agreement (DTA). Double Tax Treaties (DTTs)
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
Corporate tax planning developments in South Africa
ENSafrica A company is defined in the Income Tax Act, 58 of 1962 (the Income Tax Act) as including any association, corporation, body corporate or