FP News

Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of Establishment

Case Summaries, EU, FP News, International, International Tax, Postgraduate Programmes in International Tax, Postgraduate Programmes in Transfer Pricing, Sweden, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing /

In Lexel AB v Skatteverket (Case C‑484/19), the Court of Justice of the European Union (CJEU) ruled that Swedish tax legislation, which denied Lexel AB the right to deduct interest payments made to a group company located in another EU Member State (France), infringed upon the freedom of establishment protected under Article 49 TFEU.

Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of Establishment Read More »

Transfer Pricing Masterclass

FP News /

Article by: Quebiko.com Now you are able to take the most inclusive Transfer PricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles

Transfer Pricing Masterclass Read More »

A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION

FP News /

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 taxIncome Tax is a direct levy imposed by

A MODEL OF TAXPAYERS’ RIGHTS AS A GUIDE TO BEST PRACTICE IN TAX ADMINISTRATION Read More »

Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus

FP News /

ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article delves into tax

Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus Read More »

NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo)

FP News, Nigeria, West Africa /

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, persons resident in Nigeria) on behalf of or for the benefit of persons resident outside Nigeria do not constitute exported service for tax purposes in Nigeria. It also held that

NIGERIA – Tax Appeal Tribunal delivers landmark decision on threshold for exported service under Nigerian tax law – Ken Etim, Abimbola Akeredolu, Azeezah Muse-Sadiq, Kemi Ajayi , Oluwatoba Oguntuase and Emmanuel Onyeabor (Banwo & Ighodalo) Read More »

SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica)

Africa, FP News, SADC, South Africa /

International tax lawTax laws form the backbone of any nation’s revenue system, setting the rules that govern how individuals and corporations contribute financially to support government functions. These laws define the types of taxes, the applicable rates, and the regulations regarding payment and compliance. They also outline the rights and obligations of taxpayers, ensuring a

SOUTH AFRICA – Tax revenues from the digital economy – Peter Dachs (ENSAfrica) Read More »

PARAGUAY – “Tax treaty overrides: tension between Paraguayan Constitutional Law and the Vienna Convention on the Law of Treaties. An economic and legal analysis of the feasibility of implementing Double Taxation Treaties with uncertain reciprocity” – Lui Carísimo

FP News, South America /

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 into domestic legislation is required for having binding effects. Paraguay follows this legal principle, where ratified treaties are above national law – but below the Constitution – upon exchange of

PARAGUAY – “Tax treaty overrides: tension between Paraguayan Constitutional Law and the Vienna Convention on the Law of Treaties. An economic and legal analysis of the feasibility of implementing Double Taxation Treaties with uncertain reciprocity” – Lui Carísimo Read More »

ETHIOPIA – Revisiting Ethiopian Income Tax law on Tax Evasion and Avoidance: Special emphasis on Share Companies – MUSTEFA ALI MOHAMMED

East Africa, FP News /

The one that should have to be in the problem is the one that is included in the spectrum of being good to those around him that the person goes in the way that will ultimately contribute to the on that enhance to the best of the person that will entitled to those that are

ETHIOPIA – Revisiting Ethiopian Income Tax law on Tax Evasion and Avoidance: Special emphasis on Share Companies – MUSTEFA ALI MOHAMMED Read More »

SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West

Africa, FP News, SADC, South Africa /

A critical analysis of the relevance of the OECDThe Organisation for Economic Co-operation and Development (OECD) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, the OECD provides a forum for governments to collaborate, share policy experiences, and develop solutions to

SOUTH AFRICA – The Taxation of International (non-resident) Sportspersons in South Africa – Craig West Read More »