Download GAAR AS TAX TREATY OVERRIDE – SLOVAK PERSPECTIVE
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ENSafrica A company is defined in the Income Tax Act, 58 of 1962 (the Income Tax Act) as including any association, corporation, body corporate or…
OECD consults on “Pillar Two” global minimum tax proposal November 8, 2019 The OECD Secretariat today released a consultation document to assist in the design…
The 2019 edition of the tax policy publication Revenue Statistics in Africa https://www.oecd.org/tax/tax-policy/revenue-statistics-in-africa-2617653x.htm will be launched on Tuesday, 19 November, during the African Union’s 13th…
The Inland Revenue document Multinational Enterprises Compliance Focus (2019) focuses on the base erosion and profit shifting (BEPS) measures implemented since the previous version of the document…
Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” PWC International TP 2015-16 Kenya, page…
Live tutorial materials: Follow the curriculum – Reading: For a useful comparative tool on TP country-by-country, look at: https://www.lexology.com/navigator# and select the topic “transfer pricing” Victor Thuronyi Comparative…
General background summary reading for a FULL overview of TP, in this order, which should be your ongoing reading during this course: 6 Chapter Transfer…