Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 8 OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 1 to 4; 5 and 7; 6, 13 and 22; 11 and 12; 24; and 27; and commentaries UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLES 1 to 4; 5 […]
IT Lecture weeks 17, 18, 19, 20 and 21 – Tax Treaties Read More »
Pre-recorded lectures on anti-avoidance and CFC provisions using S.Africa as a practical example: Lecture 14 Anti-avoidance LECTURE: https://www.dropbox.com/s/m1hzmk3ojko3h6f/Week{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014_DrErasmus.mp4?dl=0 – please note that you were required to listen to this lecture to answer Tutorial question 97. If you have done so, please do the additional reading below, and only then move onto the CFC lecture. If you have
IT Lecture weeks 14, 15 and 16 – Other anti-avoidance measures Read More »
Recorded lectures: IT Week 11 https://www.dropbox.com/sh/iu727klzf4v6sb8/AACgei3HKcByGfCDRR95vjRKa?dl=0 Lecture 11 Slides: https://www.dropbox.com/s/uaoc5gytqor4ijr/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20course{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2011{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}28TP{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}231{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}29 IT Week 12 https://www.dropbox.com/sh/4z7rulixtsivpjx/AAA5_tPiMfrbsvRUE6_ilRsTa?dl=0 TP Week 15 https://www.dropbox.com/sh/v7urmo9vu9bx4i1/AABqDiu1S48Zog1ajCtmv5Tda?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 6 PWC International TP 2015-16 – read the introductory section prior to the country analyses, pages 3 to 182 http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 8-10
IT Lecture weeks 11, 12, and 13 – Transfer Pricing Read More »
Lecture 9 & 10, with instruction to submit a written memorandum based on the problem given in the lecture: https://www.dropbox.com/s/15a7fir87ql1dzs/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecure{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}209{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2010{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20on{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20taxation{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20of{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20residents{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20non-residents_converted.mp4?dl=0 Here is a diagram illustrating the problem set out in lecture 9 & 10: PPT Slide 6 Aug 2018 of problem for residents and non residents 9-10 DTA Mauritius – South Africa – Double Tax
IT Lecture week 9 and 10 – Taxation of residents, and non-residents Read More »
Lecture 8 – this is a ppt presentation and a voice recorded lecture. This is a LARGE file and will take time to download: https://www.dropbox.com/s/q744nsryp8uahaq/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Unilateral{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Tax{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Treaty{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Relief.pptx?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 4 OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 23, and commentaries UN Model Double Taxation Convention
IT Lecture 8 – Double Tax/Foreign Tax relief Read More »
Lecture 6 – https://www.dropbox.com/s/i9lflc95le5dvtt/U2655921R32125S2155057266.el8?dl=0 Lecture 7 – https://www.dropbox.com/s/qqo2nl705ns6ewj/U2660565R32125S2592226059.el8?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 2 OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 4, 5 and 7, then 14 to 20 and 28, and commentaries UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLES 4, 5 and 7, then
IT Lectures 6 and 7 – Jurisdiction to Tax Read More »
Lecture 2: IT Lecture 2 summary of principles of international tax IT course 2018 Lecture 2 slide notes Unfortunately there was a problem with the Electa Live recording. Listen to this practical lecture on international tax and its application to transfer pricing as an example, to show how broad international tax is: https://www.dropbox.com/s/jwkit2miuaks9k3/Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Live{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Tutorial.mp4?dl=0 Then for
IT Lecture week 2, 3, 4 and 5 – Principles of International Tax law Read More »
Actual recorded lecture – https://www.dropbox.com/s/uhomap01aaoehjv/Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}201{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Intro{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}26{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20overview.mp4?dl=0 Also on YOU TUBE: https://www.youtube.com/watch?v=osqpnK2vSkc SEE summary of lecture below: see the new curriculum here: http://iitfconnect.com/?p=1327 – containing details of the course/lecture dates, assignments and tutorials, with links to all the reading materials required. INDEX TO ALL course reading materials per LECTURE, with hyperlinks to download: New IT Course Web Addresses Index Lecture 1 presentation slides: IT
IT Lecture week 1 – Introduction and Overview Read More »
Pre-recorded lecture: Dispute Resolution: https://www.dropbox.com/sh/9own8vamz4i6y6b/AABsDBeP1ZOiOf97UCF5po8ea?dl=0 TP OECD Draft-Handbook-TP-Risk-Assessment-ENG Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter IV: Parts C, D, F, G BEPS Action 14 and 15 Disputes & MLI http://www.oecd.org/ctp/beps-actions.htm SOURCE: of Constitutions of various Countries http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties and
TP Lecture week 28 – Dispute resolution Read More »
FINAL EXAM LECTURE … listen, make notes and pay attention to the pre-recorded lectures below and the references in the accompanying slide: https://www.dropbox.com/sh/jn99bjfyumumf5m/AACw7JdSHVZpP0ejxMxBhbw4a?dl=0 Intro to TP with updates: www.africataxjournal.com/?p=1463 Pre-recorded preparation lectures for the lecture ABOVE: Compliance Part I : https://www.dropbox.com/sh/96qw8dl8gzt5ooa/AAAbeZQjNb2vFKr0m2SQmiiMa?dl=0 Case Study referred to: lecture DISPUTES transfer pricing and dispute resolution chapter 17 case study
TP Lecture week 26 and 27 – Compliance Part I and II Read More »
