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The International Tax Journal

*Formerly AfricaTaxJournal.com

The OECD opens a public consultation for its proposals on digitalisation of the economy under Pillar Two (rules for tackling the erosion of tax bases and the transfer of profits)

Published by Lexology Article by: Osborne Clarke – Daniel Rioperez and Ana Malagon On November 8, 2019, the OECD published for public consultation a …Read More

Profile PhotoI/I/T/F6 January 2020

Tax litigation in USA

Published by Lexology. Article by: Steptoe & Johnson LLP – Carina C. Federico, J. Walker Johnson and Robert J. Kovacev Competent courts Which courts have …Read More

Profile PhotoI/I/T/F6 January 2020

Tax treaties in Sub-Saharan Africa: A critical review

Paper by: Martin Hearson There is growing attention on the question of tax treaties signed by developing countries. The costs …Read More

Profile PhotoI/I/T/F6 January 2020

A Critical Analysis of Tax Avoidance in theSouth African Income Tax Act 58 of 1962, as Amended

Paper by: Jean Chrysostome Kanamugire “Tax avoidance connotes stratagems which are prima facie lawful, i.e. which are lawful unless expressly …Read More

Profile PhotoI/I/T/F6 January 2020

OECD: The Global Revenue Statistics Database

The Global Revenue Statistics Database provides the largest public source of harmonised tax revenue data, verified by countries and regional …Read More

Profile PhotoI/I/T/F23 December 2019

Tax Administration Act: Fulfilling human rights through efficient and effective tax administration

Paper by: Dr Fareed Moosa Public finance is vital for enabling effective governance, maintaining law and order, promoting peace and …Read More

Profile PhotoI/I/T/F12 December 2019

Challenging SARS audits in light of the Constitution by Prof. Dr. Daniel N. Erasmus

ABSTRACT This thesis deals with the relevant law up to 30 September 2012, but the principles are still relevant to …Read More

Profile PhotoI/I/T/F11 December 2019

The AEOI Standard and Tax Transparency

Source: OECD 2019 is the third year in which jurisdictions have been undertaking the automatic exchange of information on financial …Read More

Profile PhotoI/I/T/F10 December 2019

Africa Regulatory ENSight

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

Profile PhotoI/I/T/F10 December 2019

Fraudulent Financial Reporting and Companies’ Characteristics: Evidence from Tax Audit

Paper by: Norsiah Ahmad, Juahir Mohd-Nor and Norman Mohd-Saleh Fraudulent financial reporting has become an important issue in accounting profession. …Read More

Profile PhotoI/I/T/F8 December 2019
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