Cameco Corporation v. The Queen The Tax Court of Canada ruled on Cameco Corporation v. The Queen on 26th September 2018. The court ruled against…
Posts published in “FP News”
… the grounds of assessment were unreasonable in two respects, namely the incorrect utilisation of the Net Asset Value (NAV) methodology and the Commissioner’s valuation…
VI. Conclusion It is astounding to this writer that in the aftermath of the decision in TJN-A v KRA, the Petitioner chose to wave the…
STEVE CHILUNDU Staff Reporter Economists and tax experts have faulted Treasury for introducing tax policies that are not favourable in attracting Foreign Direct Investment (FDI)…
http://www.fitindia.org/downloads/digest_of_1350_it_and_tp_cases_2018.pdf The Digest contains 1350 important judgments which were pronounced by Courts and Tribunals in the period from January 2018 to December 2018. o Of…
The Minister of Finance and Economic Development issued the Income Tax (Transfer Pricing Documentation) Regulations 2019 by Statutory Instrument 109 of 2019 on 10 May…
The Prime Minister of Mauritius presented the Mauritian Budget Speech for the 2019/20 year yesterday. The important tax proposals, insofar as they are relevant for South African…
by Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax Risk Management is more relevant than ever. Here is a tax…
Here are the recent cases where the courts have considered whether or not Article 9 Associated Enterprise or it’s equivalent can be used as a…
Not only is theory important on TP. But how does this translate into practice. Here is a useful short course on drafting TP related agreements:…