Archive | SADC

TP Lecture week 2.2 – Legal Framework

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 641 Turkey, page 993 General ongoing reading as the courses advance, reading about 10 pages a week to gain an overview understanding: An Overview of Transfer Pricing by IBFD

Read the full story

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

TP Lecture week 2.1 – Legal Framework

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 Tax Law – this is a GREAT general book on International Tax as the legal framework applicable to TP, especially: 1.3 Legal Families, page 31 4.1 Tax Law and part of […]

Read the full story

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

TP Lecture week 1 – TP Legal Framework

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 Pricing B Arnold International Tax Primer 3rd ed An Overview of Transfer Pricing by IBFD PWC International TP 2015-16 up to page 182 Follow the curriculum – Reading for the lecture: OECD […]

Read the full story

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

TP judgments in Africa – as at Nov 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 related case – Crookes Brothers Ltd v Commissioner for the South African Revenue Service [2018] ZAGPHC 311 (judgment delivered 8 May 2018) This is  a […]

Read the full story

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

Tax risk management free pdf book

  by Dr Daniel N Erasmus PhD EA USTCP Int’l Tax Attorney   Tax Risk Management is more relevant than ever. Here is a tax risk management plan template, based on our one project in Hungary for a MNE: TRM Policy Document PRECEDENT General with Hungary – case study Here is a groundbreaking judgment against […]

Read the full story

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

Supporting documents to the TP Introduction and Update Seminar

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 […]

Read the full story

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

The IFA MAURITIUS 13th ASIA/AFRICA CONFERENCE 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

Read the full story

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

A creature of statute: A decision about the Tax Court’s power to increase understatement penalties – Cliffe Dekker Hofmeyr

In the recent judgment of Purlish Holdings (Proprietary) Limited v The Commissioner for the South African Revenue Service (76/18) [2019] ZASCA 04, the Supreme Court of Appeal (SCA) had to pronounce on the South African Revenue Service’s (SARS) entitlement to impose understatement penalties on Purlish Holdings (Proprietary) Limited (Taxpayer) and the quantum thereof. To this […]

Read the full story

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

S.Africa: Your taxpayer rights – Tax Dispute Resolution principles

https://www.linkedin.com/feed/update/urn:li:activity:6511218979674169344/

Read the full story

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

SSRN Research Papers download – Tax Planning and other Papers to download

SSRN Research Papers Congratulations Dr Daniel N Erasmus You are currently in the top 10% of Authors on SSRN by all-time downloads. Check out your Research Papers on SSRN. https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=990830 1. Tax Planning as Part of a Tax Risk Management ProcessThomas Jefferson School of Law Research Paper No. 1482423Number of pages: 88 Posted: 04 Oct 2009 Last Revised: […]

Read the full story

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