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Posts published in “Nigeria”

IT Lecture weeks 22 and 23 – Emerging issues

Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 9 http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 1 – Digital economy; Action 2 – Hybrid mismatches;…

IT Lecture weeks 14, 15 and 16 – Other anti-avoidance measures

Pre-recorded lectures on anti-avoidance and CFC provisions using S.Africa as a practical example: Lecture 14 Anti-avoidance LECTURE: https://www.dropbox.com/s/m1hzmk3ojko3h6f/Week{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2014_DrErasmus.mp4?dl=0 – please note that you were required to listen…

IT Lecture weeks 11, 12, and 13 – Transfer Pricing

Recorded lectures: IT Week 11 https://www.dropbox.com/sh/iu727klzf4v6sb8/AACgei3HKcByGfCDRR95vjRKa?dl=0 Lecture 11 Slides: https://www.dropbox.com/s/uaoc5gytqor4ijr/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20course{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}202018{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2011{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}28TP{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}231{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}29 IT Week 12 https://www.dropbox.com/sh/4z7rulixtsivpjx/AAA5_tPiMfrbsvRUE6_ilRsTa?dl=0   TP Week 15 https://www.dropbox.com/sh/v7urmo9vu9bx4i1/AABqDiu1S48Zog1ajCtmv5Tda?dl=0   Follow curriculum – Reading: International…

IT Lecture week 9 and 10 – Taxation of residents, and non-residents

Lecture 9 & 10, with  instruction to submit a written memorandum based on the problem given in the lecture: https://www.dropbox.com/s/15a7fir87ql1dzs/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Lecure{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}209{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}2010{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20on{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20taxation{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20of{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20residents{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20and{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20non-residents_converted.mp4?dl=0 Here  is a diagram illustrating…

IT Lecture 8 – Double Tax/Foreign Tax relief

Lecture 8 – this is a ppt presentation and a voice recorded lecture. This is a LARGE file and will take time to download:   https://www.dropbox.com/s/q744nsryp8uahaq/IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Unilateral{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Tax{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Treaty{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Relief.pptx?dl=0…

IT Lectures 6 and 7 – Jurisdiction to Tax

Lecture 6 – https://www.dropbox.com/s/i9lflc95le5dvtt/U2655921R32125S2155057266.el8?dl=0 Lecture 7 – https://www.dropbox.com/s/qqo2nl705ns6ewj/U2660565R32125S2592226059.el8?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 2 OECD Income and Capital…

IT Lecture week 1 – Introduction and Overview

Actual recorded lecture – https://www.dropbox.com/s/uhomap01aaoehjv/Lecture{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}201{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20-{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20IT{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20Intro{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}26{780f53c297e2c008074d23b865a0ce0b35a4f08852d8e1e49466a5a902c4e44e}20overview.mp4?dl=0 Also on YOU TUBE: https://www.youtube.com/watch?v=osqpnK2vSkc   SEE summary of lecture below: see the new curriculum here: https://iitfconnect.com/?p=1327 – containing details of the course/lecture dates, assignments…