Searching with a thematic focus on International tax, Taxation
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- DocumentInternational Centre for Tax and Development, 2019Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions struggle with applying the arm’s length principle in intra-firm dealings, as prescribed by tax treaties and domestic laws.DocumentAcademic Journals, 2015This study examined royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta. The respondents were sixteen opinion leaders from two oil and gas bearing communities in Rivers State. The survey research design was adopted for the study.DocumentHuman Resource Management Academic Research Society, 2015This research uses a co-integration with vector error correction and Granger causality techniques to investigate the impact of transfer pricing on economic growth in Nigeria. Variance decomposition and impulse response function are adopted to add rigour.DocumentThe International Institute for Science, Technology and Education, 2015The issue of transfer pricing arises where companies are divisionalised and have responsibility centres operating as strategic business units. This kind of situation is associated with the challenge of determining suitable prices for intra-group transactions.DocumentAfrican Tax Research Network, 2016The world is experiencing remarkable advancements in technology that has given pace to the emergence of e-commerce, creating a system where transactions are carried out via computer networks (online). Tax Authorities have been challenged with the emergence of e-commerce, owing to the fact that Tax laws were initially designed to consider only physical transactions.DocumentEuropean Centre for Research Training and Development UK, 2015This study examined the relationship between corporate taxation and foreign direct investment in Nigeria from 1970-1980. The annual reports were sourced from the CBN statistical bulletin, NBS and World Bank which were analyzed using Descriptive Statistic, correlation and regression.DocumentAfrican Journals Online - AJOL, 2013There exists no generally accepted definition of the term “capital flight”. For the purpose of this article capital flight refers to Illegal capital flight, also known as illicit financial flows, which disappear from any record in the country of origin. Moreover earnings on the stock of illegal capital flight outside of a country generally do not return to the country of origin.DocumentInternational Centre for Tax and Development, 2017The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).DocumentInternational Centre for Tax and Development, 2016This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.DocumentInstitute of Development Studies UK, 2016As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.