Taxes Archives - Page 12 of 17 - Academy of Tax Law

What is the most common Transfer Pricing Method? The Transactional Net Margin Method Explained

International, International Tax, Questions & Answers, Transfer Pricing / Dr Daniel N Erasmus

Uncover the essentials of the Transactional Net Margin MethodThe Transactional Net Margin Method (TNMM) is one of the five primary transfer pricing methods recognised under the OECD Transfer Pricing Guidelines. TNMM is applied to evaluate whether the conditions of a controlled transaction between associated enterprises are at arm’s length. Unlike traditional transaction methods, which directly compare prices or gross margins, TNMM compares the net profit margin relative to... More, the most common 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 strategy for global businesses.

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The Three Types of Transfer Pricing

International Tax, Transfer Pricing / Dr Daniel N Erasmus

Discover the essentials of 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 methods, key for compliance and optimal business strategy in global markets.

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Join Us at the GTC Conference 2024 in Milan: Mastering Controversy Roadmaps for MNEs

Dispute Resolution, International, International Tax, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

Discover strategies at the GTC Conference 2024 on creating a controversy roadmap for MNEs. Join us in Milan or online on June 7, 2024.

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WORKSHOP: Conducting a Transfer Pricing Trial

International Tax, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

Join our free workshop on 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 trials led by Prof Dr Daniel N Erasmus. Gain insights and strategies for managing royalty rate disputes.

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Unpacking the Latest EU Transfer Pricing Updates

International, International Tax, Transfer Pricing / Dr Daniel N Erasmus

Dive into the latest EU 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 Updates aimed at harmonizing guidelines within the EU, promising clarity and tax certainty for businesses.

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Landmark Transfer Pricing Case from South Africa

International, International Tax, South Africa, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

TRM Tax Attorneys secures landmark victory in South Africa’s first 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 case, demonstrating expertise in resolving complex tax disputesTax Disputes arise when there is a disagreement between taxpayers and tax authorities regarding the interpretation or application of tax laws. These disputes may concern various issues such as the accuracy of a tax return, the eligibility for tax deductions or credits, the correct amount of tax liability, or transfer pricing adjustments. Tax disputes can lead to lengthy legal proceedings... More. Learn how Prof Dr Daniel N Erasmus and his team can assist you.

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X BV v Netherlands (Staatssecretaris van Financiën Case)

EU, FP News, International, Netherlands, OECD, Tax Dispute Resolution, TP Case Summaries, Transfer Pricing / Dr Daniel N Erasmus

The X BV v Staatssecretaris van Financiën case revolves around a key issue in corporate tax: the denial of interest deductions for intra-group loans in cross-border transactionsIntra-Group Transactions are interactions between entities within the same multinational enterprise (MNE). Such transactions form the backbone of related-party dealings and are essential in managing global operations and aligning business objectives across jurisdictions. Understanding intra-group transactions is critical in international tax and transfer pricing, as they directly impact a company's tax obligations, profitability, and compliance standing. Tax professionals, accountants, lawyers,... More.

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South Africa’s First Transfer Pricing Case

International, International Tax, South Africa, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

Explore how TRM’s expertise in transfer pricing challenges in South Africa helped ABD Limited win against SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More, offering insights for multinationals.

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South Africa’s first Transfer Pricing case, and it’s a win for the taxpayer!

International, South Africa, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

Can we hear a “woohoo”!? Yes, you read right, South Africa has finally had its first TP case and whaddaya know, the taxpayer won!

South Africa’s first Transfer Pricing case, and it’s a win for the taxpayer! Read More »

ABD Limited vs. SARS Transfer Pricing Dispute Judgment

Africa, International, South Africa, Tax Dispute Resolution, Transfer Pricing / Dr Daniel N Erasmus

Explore the critical analysis of the transfer pricing dispute judgment between ABD Limited and SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... More, focusing on IP royalties and tax implications.

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