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IITF - The Tax Journal

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…

OECD – Revenue Statistics 2019

This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.Available:…