Africa

International Taxation of E-commerce Business Income

Africa, Asia, Europe, International, North America, Oceania, OECD, South America /

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 […]

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

Africa /

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,

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Assessment of the Taxpayer Compliance Strategies Used by Tanzania Revenue Authority

Africa, East Africa, Tanzania /

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 assessment, collection, and administration. Their operations ensure that tax laws are enforced and public funds are collected efficiently. This article

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Double Tax Treaties: An Introduction

Africa, Asia, Europe, North America, Oceania, OECD, South America /

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current DTTs are all based on two models, the OECD and UN model DTTs, which in turn are based on models developed by the League of Nations between 1927 and 1946.

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THE UTILITY OF ADVANCE PRICING AGREEMENTS (APAs)

Nigeria, West Africa /

Paper by: Olamide Akinla Nigeria introduced 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 (such as intellectual property) are set

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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

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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

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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

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