West Africa

A recording of the lecture (with a Portuguese translator): the introduction for accounting and law students ends at 34 mins, and then the more technical lecture starts: https://www.dropbox.com/s/lklvsheuxlk2gdc/Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20suppl{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20New{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Moz{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20TP{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20regulation{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20May{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018.m4a?dl=0 Powerpoint presentation:  Mozambique TP Dispute Resolution Presentation The slides on the 6th method were not covered due to time issues, but nevertheless contain useful information. These are the […]

Observatory on the protection of taxpayers’ rights: The IBFD have just released this report: https://www.ibfd.org/sites/ibfd.org/files/content/pdf/OPTR-General-Report.pdf OPTR_General-Report Here is my PhD thesis on taxpayers’ rights: 1A FINAL PHD THESIS 30 Nov 2013

How Is The International Tax And 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 when these items are exchanged between different branches, subsidiaries, or affiliates of... More Landscape Evolving In India?Webinar – Thursday, May 3, 2018 | 1:30 PM – 2:30 PM (CET) Readiness for Country by Country Reporting Webinar – Tuesday, May 15, 2018 | 4:00 PM – 5:00 PM (CET) What the Boardroom needs to know about Tax today Webinar – Thursday,

VERSION 1 – Summary: Tax PlanningTax planning is the process of organising and structuring one’s financial affairs in a manner that legally minimises tax liabilities while ensuring compliance with relevant 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. The primary objective of tax planningTax planning is the process of organising and structuring one’s financial affairs in a manner that legally minimises tax liabilities while ensuring compliance with relevant tax laws. The primary objective of tax planning is to reduce the amount of taxes paid, optimise the use of available tax benefits, and preserve wealth. It can be applied at various levels, including personal... More is to reduce the amount of taxes paid, optimise the use of available tax benefits, and preserve wealth.

  Trends in International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATIONFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More, PLEASE READ THIS ARTICLE: Introduction to International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More: Key Concepts & Guidelines International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits,

This lecture will most likely be given by a guest lecturer who specializes in international tax structuring. The reading requirements are: 14 16 2018 Anti ­abuse legislation The Importance of Substance in a Private Equity Fund Context 14 16 anti-avoidance how robust is a Structured Finance Deal Read the double-dip leasing example in Chapter 1.4 of your Primer again – 1 Chapter Introduction on page 11 1

TRANSFER PRICINGTransfer pricing is a fundamental concept in international taxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulationsTax 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, it governs how prices for goods, services, or intangibles (such as intellectual propertyIntellectual Property (IP) refers to creations of the mind, including inventions, literary and artistic works, symbols, names, images, and designs used in commerce. It grants creators exclusive legal rights to use and exploit their work, ensuring protection against unauthorised use or reproduction. These rights are critical in fostering innovation and creativity while providing economic value to individuals and organisations. IP... More) are set when these items are exchanged between

All the assignment dates and the tutorial dates for submission of answers can be found on the Curriculum Spreadsheet: see for example:  http://iitfconnect.com/?p=1330 Any late assignments and tutorial answers submissions will NOT be marked. You will lose your points/marks.   ASSIGNMENTS The 3 assignments counts 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} each, ie. 30{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards the 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} course marks/points: Assignment 1 TP one source study assignment Here are

All the assignment dates and the tutorial dates for submission of answers can be found on the Curriculum Spreadsheet: see http://iitfconnect.com/?p=1327 Any late assignments and tutorial answers submissions will NOT be marked. You will lose your points/marks.   ASSIGNMENTS The 3 assignments counts 10{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} each, ie. 30{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} towards the 100{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e} course marks/points: Assignments 2018 vr2 – 3 assignments.