Paper by: Duncan Bentley This article analyses the impact of digitalisation on the tax administration, with a focus on taxpayer rights and obligations. Tax administrators…
IITF - The Tax Journal
Published by Lexology Article by: Macfarlanes LLP – Rhiannon Kinghall Were Last week (9 December) the OECD held a public consultation on the proposal to introduce a…
Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public consultation a document with the proposal on…
Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts Which courts have jurisdiction to hear tax disputes?…
Paper by: Martin Hearson There is growing attention on the question of tax treaties signed by developing countries. The costs of tax treaties to developing…
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many…
The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional partners. Spanning more than 95…
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and…
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.…
Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial accounts and assets pursuant to…