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…
Posts tagged as “Transfer Pricing”
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: Fotodotis Malamas (Bernitsas Law) Accepted methods What transfer pricing methods are acceptable? What are the pros and cons of each method? All the…
Article by: Eyal Bar-Zvi (Herzog Fox & Neeman) Overview Israel’s transfer pricing regime is regulated under Section 85A (Section 85A) of the Israeli Tax Ordinance…
INCLUSIVE FRAMEWORK ON BEPS: ACTIONS 4, 8-10 Paper by: OECD Please download document here:
Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities of Israel – managing the…
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…
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…