Abstract With its strategic geographic location between China and Africa and its stable regulatory environment, Mauritius looks set to strengthen its position as an investment gateway to Africa under China’s “Belt and Road” initiative. This article discusses the tax...
In the current turbulent tax landscape, a good way for a business to stay ahead of controversy is to adopt a global perspective everywhere it operates while establishing a global tax controversy strategy that is integrated with a strong tax risk and corporate...
This article provides a critical analysis of the level of tax litigation and the appeal system in Pakistan. The author triggers a debate on the possible reasons for the increased tax litigation and the excessive pendency of tax appeal cases, especially in the high...
Global trade has attracted a lot of attention lately though regrettably most of the headlines are negative. The current global trade environment is arguably the most complex in modern history and protectionist sentiment is on the rise (e.g. the US-China trade dispute,...
I have previously written in this journal that all tax was, at its origin, territorial and that even residence-based systems of taxation have not thereby ceased to be territorial, but rather have merely expanded the nexus of territoriality to focus on the attributes...
Multinational enterprises (MNEs) ordinarily operate in a vertically integrated manner, but each ‘profit centre’ optimises its own profits. Transfer pricing (“TP”) policy is at the heart of this phenomenon as it determines how MNEs’ profits should be...
