Principles of International Law
Master thesis presented for the obtainment of the academic degree “Master of Comparative Business Law” at the Faculty of Laws of the University of Mannheim
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OECD – Public consultation on Addressing the Tax Challenges of Digitalisation
Herewith we sent you the links of both recordings of the recent “Public consultation on Addressing the Tax Challenges of Digitalisation” November 21st, 2019 9:00AM to 13:00PM November 21st, 2019 1:00PM to 6:00PM
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South Africa – a snapshot of the latest tax developments in South Africa by ENS
Tax Court of South Africa, Cape Town | CM v CSARS (TAdm 0035/2019) the Applicant sought default judgment against SARS in terms of Rule 56 of the Tax Court Rules to reduce her tax liability to nil, where she alleged that SARS was in default of its obligation to file a Rule 31 statement (i.e.
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AN ANALYSIS OF CHALLENGING THE COMMISSIONER’S DISCRETIONARY POWERS INVOKED to Audit in terms OF THE INCOME TAX ACT 58 OF 1962, IN LIGHT OF THE CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA 108 OF 1996
https://www.academia.edu/s/fc609c8e64?source=link The PH.D. thesis is equally applicable to the new Tax Administration Act, 2011.
Postgraduate Diploma in International Taxation Course Start Date: 31st March 2020
Brand new course to help grow your international taxation career in 2020… Postgraduate Diploma in International TaxationCourse Start Date: 31st March 2020Tutored Distance LearningCreated and delivered by the IITF Convenor: Prof. Dr. Daniel N. Erasmus Gain a firm grounding on all must-know International Taxation areas with our brand new Postgraduate Diploma in International Taxation. This distance learning
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The Inclusive Framework is considering radical proposals, but in the real world… – Ben Dickinson
In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities of the new rules on international taxation being negotiated at the OECD. However, it is important to shed some additional light on the dynamics and context of the Inclusive Frameworkprocess. The acute tensions we see in the international tax system have indeed
OECD Invites Taxpayer Input On Tenth Batches Of Dispute Resolution Peer Reviews
The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019. Current request for input: Type
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USA – The Attorney-Client Privilege Does Not Protect Client Identities – Richard A. Nessler (Winston & Strawn LLP)
In Taylor Lohmeyer Law Firm PLLC v. United States,1 the Taylor Lohmeyer Law Firm (the “Firm”) unsuccessfully challenged a John Doe summons issued by the IRS, which sought to attain the names of the Firm’s clients. On May 15, 2019, the Western District of Texas rejected the Firm’s petition to quash the summons, instead granting the Government’s
The DAC6 Intermediary: multiplying compliance-costs and creating loopholes – Martijn Weijers (Pelinck Nijssen Weijers)
In June 2017, the European Commission published its proposal on transparency rules for tax planning by intermediaries and certain taxpayers (the Commission proposal). The Commission proposal was amended multiple times, before it was formally adopted as Directive 2018/822 (DAC6) on 25 May 2018. DAC6 requires Member States to put in place, by 31 December 2019,