Mauritius 2019 Budget Speech

June 11, 2019

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 tax residents looking to use Mauritius as a jurisdiction for tax planning, may be summarized as follows- An amendment to the definition of the tax residency of companies whereby any Mauritian incorporated […]

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Tax risk management free pdf book

June 11, 2019

Tax risk management free pdf book & copy of latest ground breaking judgment against SARS Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney Tax Risk Management is more relevant than ever. Claim your free Tax Risk Management pdf copy now: http://taxriskmanagement.com/wp-content/uploads/2018/03/a-Tax-Intelligence-The-7-Habitual-Tax-Mistakes-Made-by-Companies-updated-26-Jan-2018.pdf Here is the summary book: http://taxriskmanagement.com/wp-content/uploads/2018/03/7-Habitual-Tax-Mistakes-updated-26-Jan-2018.pdf Here is a tax risk management […]

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Posted in Africa, Courses, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia

TP articles in DTAs being used as “tax charging sections”

June 9, 2019

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 “charging section” for TP in domestic legislation: It should be noted that some countries like Australia and France have domestic tax provisions that entitle them to use Article 9 as […]

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TP: A short course in drafting TP related Agreements

May 29, 2019

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: www.IITF.net is currently designing a similar course as a follow up to the Post Graduate Diploma TP course offered through Middlesex University.

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UN TPGs

May 29, 2019

Here are the latest UN TPGs: https://www.africataxjournal.com/wp-content/uploads/2018/04/11-13-UN-Practical-Manual-on-Transfer-Pricing-for-Developing-Countries-2017.pdf

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Supporting documents to the TP Introduction and Update Seminar

May 27, 2019

The Continuing Education Questions are at the bottom of this page. Seminar recordings: Lecture 1 – https://www.dropbox.com/s/qhufher4kxqchxb/1st%202018-07-25%2014.30%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.mp4?dl=0 The first part of the first lecture by Prof. Dr. Erasmus was not clear due to connectivity issues. That first part is clearly recorded above. alternate link: https://www.dropbox.com/s/0ucej5b6kjhicp8/2018-07-25%2014.30%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.wmv?dl=0 Lecture 2 – https://www.dropbox.com/s/5jsd2z3dmqkilat/2nd%202018-07-26%2014.31%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.mp4?dl=0 alternate link: https://www.dropbox.com/s/xeqj6udkgep8r7t/2018-07-26%2014.31%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.mp4?dl=0 Lecture 3 – https://www.dropbox.com/s/bv4uj60idtj1nlo/3rd%202018-07-27%2014.30%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.mp4?dl=0 alternate link: https://www.dropbox.com/s/5fib6anelg6241w/2018-07-27%2014.31%20Transfer%20Pricing%20-%20Introduction%20Course%20by%20Dr%20Daniel%20Erasmus.mp4?dl=0 Updated and […]

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Posted in Africa, Courses, Events, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia

KENYA: High Court ruling on Mauritius treaty

May 22, 2019

By ENS Africa update – KENYA: High Court ruling on Mauritius treaty On 15 March 2019, The High Court of Kenya gave its decision in the case of Tax Justice Network Africa (TJN-A) v. Cabinet Secretary for the National Treasury, The Kenya Revenue Authority and The Attorney General (Petition No 494 of 2014) regarding the constitutionality of […]

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TP judgments in Africa – as at May 2019

May 17, 2019

Here is a list of  the current cases: The first Ghana TP  case – TP Ghana JUDGMENT IN TAX APPEAL CASE BETWEEN BIERSDORF GH LTD AND THE COMM GENERA… The first RSA TP case – Crookes Brothers Ltd v Commissioner for the South African Revenue Service [2018] ZAGPHC 311 (judgment delivered 8 May 2018) This is  a […]

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Posted in Africa, Courses, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia

Zimbabwe: Income tax (transfer pricing documentation) regulations 2019 – issued

May 16, 2019

Zimbabwe Report from our correspondent Gershem T. Pasi, Revenue and Business Consultant, Zimbabwe Income tax (transfer pricing documentation) regulations 2019 – issued On 10 May 2019, the Minister of Finance and Economic Development issued Income Tax (Transfer Pricing Documentation) Regulations 2019 (the regulations) by Statutory Instrument 109 of 2019. The regulations deal with matters relating […]

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The IFA MAURITIUS 13th ASIA/AFRICA CONFERENCE 2019

May 10, 2019

POEM Panel notes: https://www.africataxjournal.com/wp-content/uploads/2019/05/Poem-Panel-IFA-Mauritius-2019.pptx POEM notes: https://www.africataxjournal.com/wp-content/uploads/2019/05/§-14.42-Place-of-effective-management.pdf

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Posted in Africa, Courses, Events, FP Carousel, FP News, Nigeria, SADC, South Africa, Transfer Pricing, West Africa, Zambia