Article by: Regan van Rooy Movie buffs will hopefully get the joke intended in this week’s newsletter title, however, if not our other title is…
Posts published in “FP News”
The Academy of Tax Law would like to congratulate the head of our academics, Dr Daniel N. Erasmus, and his team for another successful transfer…
GTC Conference 2022 The introduction of BEPS has changed the landscape of international taxation. It brought about not only legislative changes but also politically driven…
BY: Mark Korten – Korten Consulting The Minister of Finance in Mauritius presented the 2020/21 Budget on 11 June 2021. I have waited to see if…
Article by: Quebiko.com Now you are able to take the most inclusive Transfer Pricing courses at great pricing on either Quebiko.com or Udemy.com. The courses…
Paper by: Duncan Bentley In 2003, Messere, De Kam and Heady identified major trends in taxation and benefits during the second half of the 20th…
ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to the Tax Administration Act, 2011.…
The Tax Appeal Tribunal, Lagos Zone (“TAT” or the “Tribunal”), recently held thatservices which flow from service providers in Nigeria to third parties (such as,…
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits of a multi-national company. The…
DTC are binding agreements between usually two States and thus are governed by Public International Law. In the majority of jurisdictions, the introduction of DTC…