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Posts published in “Africa”

Africa Regulatory ENSight

Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South Africa, Tanzania, Uganda and Zimbabwe…

Justice in International Tax Law

Article by: Peter Hongler (University of St.Gallen) Only 38 years ago, the great German scholar Klaus Tipke wrote that the term “justice” has rarely been…

International Taxation of E-commerce Business Income

Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the existing international tax principles that are structured…

Double Tax Treaties: An Introduction

Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part of international law. The current…

THE UTILITY OF ADVANCE PRICING AGREEMENTS (APAs)

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…