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 are designed by leading Transfer Pricing experts and will give you very good overview/ grounding of the subject matter. The online format makes it easy for you to take the […]
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Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria. General anti-avoidance rules (GAARs) were included in Nigeria’s income tax laws as a means of curbing tax avoidance. Tax authorities relied on GAARs to assess and regulate the pricing of inter-group transactions where such transactions
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Article by: Dr Daniel N Erasmus (Pieterse TRM Erasmus Tax Attorneys) SARS is circulating a section 46 of the Tax Administration Act, 2011 request for relevant material to many multinationals requesting information about their intra-group services.The fact that this is taking place on a widespread basis calls into question whethre or not SARS are complying
Article by: Fotodotis Malamas (Bernitsas Law) Accepted methods What transfer pricing methods are acceptable? What are the pros and cons of each method? All the OECD transfer pricing methods are accepted by the Income Tax Code (Law 4172/2013). According to Ministerial Circular POL 1097/2014, as amended by POL 1144/2014, there is a preference for the
Transfer pricing methods in Greece Read More »
Article by: Eyal Bar-Zvi (Herzog Fox & Neeman) Overview Israel’s transfer pricing regime is regulated under Section 85A (Section 85A) of the Israeli Tax Ordinance (the Ordinance), which came into effect on 29 November 2006. Guidance regarding transfer pricing is provided in several tax circulars issued by the Israel Tax Authority (ITA). The regulations promulgated
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INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:
Transfer Pricing Guidance on Financial Transactions Read More »
Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances in big data and artificial intelligence for the tax collector. It is also in the process of modernising its systems to provide digital and streamlined services to the public, and rebuild trust and confidence in
SARS will now use artificial intelligence to make ‘it hard and costly’ to dodge tax Read More »
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 Century. The trends included: increased social security contributions; the adoption and expansion of Value Added Tax (’VAT’); structural changes to personal income tax, corporate income tax and taxes on capital;
A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION Read More »
Paper by: George Mentz 1. Energy Independence Innovation – Technology has made finding and harvesting oil and gas much more accurate and cost-effective everywhere. Large or luxury auto sales will continue regardless of MPG or pollution ratings. Energy independence is now an expanded option in the US and the Americas and the oil problems offshore
Here Are 10 Geo-Political Economic Trends To Watch Read More »
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 face fundamental questions. How they respond will dictate the level of trust in the tax system. What are the areas of digitalisation that will most impact on tax administration? How
Timeless principles of taxpayer protection: how they adapt to digital disruption Read More »
