General Archives - Page 21 of 49

The AEOI Standard and Tax Transparency

Source: OECDThe Organisation for Economic Co-operation and DevelopmentThe 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 common economic challenges. The OECD's core mission is to promote policies that improve... More (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 common economic challenges. The OECD's core mission is to promote policies that improve... More) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, 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 common economic challenges. The OECD's core mission is to promote policies that improve... More provides a forum for governments to collaborate, share policy experiences, and develop solutions to common economic challenges. The OECD’s core mission […]

The AEOI Standard and Tax Transparency Read More »

Africa Regulatory ENSight

Kenya, Lesotho, Mauritania, Rwanda, South Africa, Tanzania, Uganda, Zimbabwe / ATL-Editor

Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania, Uganda and Zimbabwe…

Africa Regulatory ENSight Read More »

Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit

Malaysia / ATL-Editor

Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligationTax liability represents the total amount of tax owed by an individual or business to a

Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit Read More »

How the Israel tax authorities are interpreting intergroup intangibles exports – ISRAEL TP CASE

Israel, Middle East / ATL-Editor

Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities of Israel – managing the tax system of one of the world’s leading innovation incubators – actively ‘patrol the border’ keeping a close watch on related-party transactionsIntra-Group Transactions are interactions between entities within the same

How the Israel tax authorities are interpreting intergroup intangibles exports – ISRAEL TP CASE Read More »

OECD | Tax revenues have reached a plateau

OECD / ATL-Editor

Source: 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 common economic challenges. The OECD's core mission is to promote policies that improve... More Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according to new OECDThe Organisation for Economic Co-operation and DevelopmentThe 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 common economic challenges. The OECD's core mission is to promote policies that improve... More (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 common economic challenges. The OECD's core mission is to promote policies that improve... More) is an international organisation comprising 38 member countries, established to foster economic growth, trade, and development on a global scale. Founded in 1961, 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 common economic challenges. The OECD's core mission is to promote policies that improve... More

OECD | Tax revenues have reached a plateau Read More »

Kenya Revenue Authority: Citizen Service Delivery Charter

Africa, East Africa, Kenya / ATL-Editor

Published by Kenya Revenue Authority

Kenya Revenue Authority: Citizen Service Delivery Charter Read More »

Federal Tax Authority issues public clarification on transfer of business in the UAE

Middle East, United Arab Emirates / ATL-Editor

Article by: Reggie Mezu, Bastiaan Moossdorff and Laya Aoun-Hani (Baker McKenzie) The UAE Federal Tax AuthorityTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities... More, collection, and administration. Their operations ensure that tax lawsTax 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 balanced and fair approach to funding public... More are enforced and public funds are collected efficiently. This article delves into tax authorities’ purpose, responsibilities, and structure, offering insights

Federal Tax Authority issues public clarification on transfer of business in the UAE Read More »

International Taxation of E-commerce Business Income

Africa, Asia, Europe, International, North America, Oceania, OECD, South America / ATL-Editor

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured around national boundaries and State sovereignty. Most tax regimes generally assert jurisdiction to tax business income based on the principles of residence-based and source-based taxation. The residence-based system imposes taxes

International Taxation of E-commerce Business Income Read More »

The Nexus between Tax Treaties, Transfer Pricing and BEPS. Lessons for African Tax Policy Makers and Administrators

Africa / ATL-Editor

Paper by: Cephas Makunike Tax is a sustainable tool for domestic revenue mobilisation for governments to fund public services. Revenue alternatives have been affected by the global financial liquidity challenges and have become unreliable. There are various tax loopholes threatening tax revenueTax Revenue is the income collected by governments through various taxes imposed on individuals,

The Nexus between Tax Treaties, Transfer Pricing and BEPS. Lessons for African Tax Policy Makers and Administrators Read More »

Assessment of the Taxpayer Compliance Strategies Used by Tanzania Revenue Authority

Africa, East Africa, Tanzania / ATL-Editor

Paper by: Tshepo Banda Tanzania has made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement strategies, and increasingly sophisticated systems of tax administrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessmentA tax assessment is a formal determination made by a tax authority to calculate the amount of tax an individual or entity owes. It is a comprehensive evaluation based on financial records, declared income, expenses, deductions, and any applicable tax laws or regulations. Tax assessments may arise from routine self-assessments by taxpayers, or they may be conducted by revenue authorities... More, collection, and administration. Their operations ensure that tax lawsTax 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 balanced and fair approach to funding public... More are enforced and public funds are collected efficiently. This article

Assessment of the Taxpayer Compliance Strategies Used by Tanzania Revenue Authority Read More »