Zimbabwe: Institute of Certified Tax Accountants Seminar by Dr Daniel N Erasmus
Institute of Certified Tax Accountants Seminar on 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... More, section 98 of the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... More Act, the Constitution and the Administrative Justice Act (“AJA”) by Dr Daniel N Erasmus
Here are the documents from Dr Erasmus:
1. His PhD on taxpayer rights to read with section 63 of the Constitution and the AJA – 1A FINAL PHD THESIS submitted as at 30 Nov 2013
2. The presentations – 2015 July 28 ZIMBABWE Info sharing, audits and dispute resolution
3. An AUDIT commencement letter to ZIMRA – Audit Letter Jan 2014 vr 4
4. G Bank Ltd Kudya J judgment supporting the view that ZIMRA cannot create an income stream where none existed previously in terms of section 98 of the Income TaxIncome Tax is a direct levy imposed by governments on the income generated by individuals, corporations, and other entities within a specific jurisdiction. It serves as a major source of revenue for governments and funds various public expenditures, such as infrastructure projects, healthcare, education, national security, and welfare programs. The tax is generally calculated as a percentage of the taxable... More Act – G Bank Zimbabwe Ltd v. ZIMRA 5 March 2014 all parts
Dr. Daniel N. Erasmus Esq. Ph.D (law) Adv Dip 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... More EA USTCP & NTPI Fellow
TRM Daniel Erasmus Tax Court Practitioners
WEST PALM – BOCA RATON – ATLANTA – PARIS – CAPE TOWN – JOHANNESBURG – PORT ELIZABETH – MAURITIUS – NIGERIA
In alliance with:
Carreras & Lemoine, LLP
Maurice Phillips Wisenberg
Heather Pretorius Attorneys
Grant Kaplan Attorneys
Responses