Archive | April, 2018

IT Lecture weeks 11, 12, and 13 – Transfer Pricing

Recorded lectures: IT Week 11 https://www.dropbox.com/sh/iu727klzf4v6sb8/AACgei3HKcByGfCDRR95vjRKa?dl=0 Lecture 11 Slides: https://www.dropbox.com/s/uaoc5gytqor4ijr/IT%20course%202018%20Lecture%2011%20%28TP%20%231%29 IT Week 12 https://www.dropbox.com/sh/4z7rulixtsivpjx/AAA5_tPiMfrbsvRUE6_ilRsTa?dl=0   TP Week 15 https://www.dropbox.com/sh/v7urmo9vu9bx4i1/AABqDiu1S48Zog1ajCtmv5Tda?dl=0   Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 6 PWC International TP 2015-16 – read the introductory section prior to the country analyses, pages 3 to 182 http://www.oecd.org/ctp/beps-2015-final-reports.htm – Action 8-10 […]

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

IT Lecture week 9 and 10 – Taxation of residents, and non-residents

Lecture 9 & 10, with  instruction to submit a written memorandum based on the problem given in the lecture: https://www.dropbox.com/s/15a7fir87ql1dzs/IT%20Lecure%209%20and%2010%20on%20taxation%20of%20residents%20and%20non-residents_converted.mp4?dl=0 Here  is a diagram illustrating the problem set out in lecture 9 & 10: PPT Slide 6 Aug 2018 of problem for residents and non residents 9-10 DTA Mauritius – South Africa – Double Tax […]

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

IT Lecture 8 – Double Tax/Foreign Tax relief

Lecture 8 – this is a ppt presentation and a voice recorded lecture. This is a LARGE file and will take time to download:   https://www.dropbox.com/s/q744nsryp8uahaq/IT%20Unilateral%20Tax%20Treaty%20Relief.pptx?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 4 OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 23, and commentaries UN Model Double Taxation Convention […]

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

IT Lectures 6 and 7 – Jurisdiction to Tax

Lecture 6 – https://www.dropbox.com/s/i9lflc95le5dvtt/U2655921R32125S2155057266.el8?dl=0 Lecture 7 – https://www.dropbox.com/s/qqo2nl705ns6ewj/U2660565R32125S2592226059.el8?dl=0 Follow curriculum – Reading: International Tax Primer 3rd Edition Brian Arnold – eBook – Chapter 2 OECD Income and Capital Model Convention and Commentary 2017 ARTICLES 4, 5 and 7, then 14 to 20 and 28, and commentaries UN Model Double Taxation Convention and Commentaries 2011 Update ARTICLES 4, 5 and 7, then […]

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

IT Lecture week 2, 3, 4 and 5 – Principles of International Tax law

Lecture 2: IT Lecture 2 summary of principles of international tax IT course 2018 Lecture 2 slide notes Unfortunately there was a problem with the Electa Live recording. Listen to this practical lecture on international tax and its application to transfer pricing as an example, to show how broad international tax is: https://www.dropbox.com/s/jwkit2miuaks9k3/Lecture%202%20Live%20Tutorial.mp4?dl=0 Then for […]

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

IT Lecture week 1 – Introduction and Overview

Actual recorded lecture – https://www.dropbox.com/s/uhomap01aaoehjv/Lecture%201%20-%20IT%20Intro%20%26%20overview.mp4?dl=0 Also on YOU TUBE: https://www.youtube.com/watch?v=osqpnK2vSkc   SEE summary of lecture below: see the new curriculum here: https://www.africataxjournal.com/?p=1327 – containing details of the course/lecture dates, assignments and tutorials, with links to all the reading materials required. INDEX TO ALL course reading materials per LECTURE, with hyperlinks to download: New IT Course Web Addresses Index Lecture 1 presentation slides: IT […]

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

TP Lecture week 28 – Dispute resolution

Pre-recorded lecture: Dispute Resolution: https://www.dropbox.com/sh/9own8vamz4i6y6b/AABsDBeP1ZOiOf97UCF5po8ea?dl=0 TP OECD Draft-Handbook-TP-Risk-Assessment-ENG Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter IV: Parts C, D, F, G BEPS Action 14 and 15 Disputes & MLI  http://www.oecd.org/ctp/beps-actions.htm SOURCE: of Constitutions of various Countries http://www.wipo.int/wipolex/en/ The above link not only introduces you to various treaties and […]

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

TP Lecture week 26 and 27 – Compliance Part I and II

FINAL EXAM LECTURE … listen, make notes and pay attention to the pre-recorded lectures below and the references in the accompanying slide: https://www.dropbox.com/sh/jn99bjfyumumf5m/AACw7JdSHVZpP0ejxMxBhbw4a?dl=0 Intro to TP with updates: www.africataxjournal.com/?p=1463 Pre-recorded preparation lectures for the lecture ABOVE: Compliance Part I : https://www.dropbox.com/sh/96qw8dl8gzt5ooa/AAAbeZQjNb2vFKr0m2SQmiiMa?dl=0 Case Study referred to: lecture DISPUTES transfer pricing and dispute resolution chapter 17 case study […]

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

TP Lecture week 24 and 25 – Permanent establishments I and II

Follow curriculum – Reading:   OECD Income and Capital Model Convention and Commentary 2017 Article 7 and the commentaries on Permanent Establishments   BEPS Action 7 – PEs http://www.oecd.org/ctp/beps-actions.htm 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    

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

TP Lecture week 22 and 23 – Business restructuring I and II

Follow curriculum – Reading: OECD TPG Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration July 2017 Chapter IX Transfer Pricing & Business Restructuring by IBFD 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    

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