Commentary, playbooks and updates from the Academy and its faculty.
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Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless…
Read more →The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional
Read more →Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and
Read more →ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to
Read more →Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial
Read more →Paper by: ENSAfrica Insight into regulatory changes in the following countries: Kenya, Lesotho, Mauritania, Namibia, Nigeria, Rwanda, South…
Read more →Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting…
Read more →Article by Henriette Fuchs (Pearl Cohen Zedek Latzer Baratz) Unlike the taxing authorities in many other countries, the tax authorities
Read more →Source: OECD Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according
Read more →Published by Kenya Revenue Authority
Read more →Article by: Reggie Mezu, Bastiaan Moossdorff and Laya Aoun-Hani (Baker McKenzie) The UAE Federal Tax Authority (FTA) has published Public
Read more →Article by: Dr. Dennis Ndonga (Lecturer, Murdoch University Australia) The rapid growth of cross-border e-commerce has challenged the…
Read more →Paper by: Cephas Makunike Tax is a sustainable tool for domestic revenue mobilisation for governments to fund public services. Revenue
Read more →Paper by: Tshepo Banda Tanzania has made considerable investment in legislative tax reforms, taxpayer education programs, tax enforcement…
Read more →Paper by: Reuven S. Avi-Yonah The existing network of over 2,500 bilateral double tax treaties (DTTs) represents an important part
Read more →Paper by: Guillermo O. Teijeiro Most countries have either judicial or statutory general anti-avoidance rules (GAAR); Argentina enrols in…
Read more →Paper by: Olamide Akinla Nigeria introduced Transfer Pricing Regulations in August 2012. One of the innovations of the Regulations is
Read more →This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all
Read more →In a world that is moving at a fast pace in the light of the “disruptive” digitalization processes happening at
Read more →The Tax Appeal Tribunal, Lagos Zone (“TAT” or the “Tribunal”), recently held thatservices which flow from service providers in Nigeria
Read more →International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits
Read more →DTC are binding agreements between usually two States and thus are governed by Public International Law. In the majority of
Read more →The one that should have to be in the problem is the one that is included in the spectrum of
Read more →A critical analysis of the relevance of the OECD Model article 17 in Double Tax Agreements from a South African
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