The Academy of Tax Law would like to congratulate the head of our academics, Dr Daniel N. Erasmus, and his team for another successful transfer…
Posts published in “Africa”
Article by: Udo Udoma & Belo-Osagie Overview Prior to 2012, there was no comprehensive law regulating transfer pricing in Nigeria. General anti-avoidance rules (GAARs) were…
Article by: Dr Daniel N Erasmus (Pieterse TRM Erasmus Tax Attorneys) SARS is circulating a section 46 of the Tax Administration Act, 2011 request for…
Article by: James de Villiers Sars said it would, therefore, hire several executives in data-driven positions to harness the advances in big data and artificial…
Paper by: Martin Hearson There is growing attention on the question of tax treaties signed by developing countries. The costs of tax treaties to developing…
Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly proscribed by the Act.”1 Many…
Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and prosperity, facilitating the reconstruction and…
Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania, Uganda and Zimbabwe…
Published by Kenya Revenue Authority
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…