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…
Posts published in “Africa”
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…
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…
Paper by: Olamide Akinla Nigeria introduced Transfer Pricing Regulations in August 2012. One of the innovations of the Regulations is the introduction of Advance Pricing…
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,…
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits of a multi-national company. The…
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…
A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African perspective and the misalignment of…
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Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost intra-group financing…