Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
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    Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
    Dr. Daniel N. Erasmus - Leading Expert in Tax Law Global Tax Dispute Resolution by TRM Team
    • Home
    • about.us
      • Prof Dr Daniel N Erasmus
    • our.services
      • global.footprint
        • african.tax.law
          • kenya.tax.law
          • malawi.tax.law
          • mauritius.tax.law
          • nigeria.tax.law
          • rsa.tax.law
          • tanzania.tax.law
          • zimbabwe.tax.law
        • eu.tax.law
          • eu.transfer.pricing
        • usa.tax.law
          • 2025 USA Transfer Pricing Guide
          • usa.transfer.pricing
    • our.methodology
    • our.clients
    • associations
      • I/I/T/F Academy of Tax law
    • contact.us

    Category: International Tax

    Q&A: Navigating International Tax Without a Double Tax Treaty: FATCA, BEPS, and Transfer Pricing

    QUESTION: What happens if a country (eg Hong Kong) doesn’t have a double tax treaty with the US, but does have an exchange of information agreement …
    Dr Daniel N. Erasmus 12 October 2024

    Q&A: Common Law vs Civil Law: Key Differences in International Taxation Explained

    QUESTION: I am from Hong Kong, a common law jurisdiction. What do I need to know about civil law jurisdictions to understand the difference in the app…
    Dr Daniel N. Erasmus 12 October 2024

    Emerging Transfer Pricing Trends in Africa: Insights from Dr. Daniel Erasmus at the 13th Annual Africa TP Summit

    In this insightful address at the 13th Annual Africa Transfer Pricing Summit, Dr. Daniel N Erasmus explores the most pressing trends in transfer prici…
    Dr Daniel N. Erasmus 10 October 2024

    Permanent Establishments and Managing International Tax Risks: Insights from Key Cases

    The concept of a Permanent Establishment (PE) is central to international taxation and transfer pricing. When multinational enterprises (MNEs) conduct…
    Dr Daniel N. Erasmus 8 October 2024

    F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries

    This case focuses on whether the Netherlands' national tax law, which restricts the deduction of interest paid on intra-group loans in certain scenari…
    Dr Daniel N. Erasmus 30 September 2024

    Hyatt International vs. India (ADIT)

    Hyatt vs India (ADIT) tackles several pivotal issues regarding the attribution of income to a Permanent Establishment (PE) in India, even in cases whe…
    Dr Daniel N. Erasmus 23 September 2024

    Transfer Pricing and Anti-Abuse Rules: Key Lessons from Recent Judicial Rulings

    Transfer pricing and anti-abuse rules have increasingly become focal points for multinationals and tax authorities across the globe. These rules are p…
    Dr Daniel N. Erasmus 18 September 2024

    Conducting a Transfer Pricing Trial (eBook)

    The book offers a detailed walkthrough of the stages of preparing for and conducting a transfer pricing trial. From assembling a legal and expert team…
    Dr Daniel N. Erasmus 12 September 2024

    General Motors v. ACIT, Circle International Taxation 1(3)(1), New Delhi

    The Income Tax Appellate Tribunal (ITAT), Delhi Bench, ruled in favour of General Motors USA in a case revolving around the Double Taxation Avoidance …
    Dr Daniel N. Erasmus 9 September 2024

    Understanding the Global Anti-Base Erosion Model Rules (Pillar Two) and the Importance of Tax Risk Management

    In June 2024, the OECD released a document titled "Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Gl…
    Dr Daniel N. Erasmus 3 September 2024
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    Recent Posts

    • SARS Verification Audit Reversed After Section 11 TAA Notice 7 May 2026
    • The Hidden Risk in B-BBEE Deductions: Why Large Corporations in South Africa Should Be Concerned 6 March 2026
    • Project AmaBillions – A New Project by the South African Revenue Service to collect an additional ZAR 75 Billion! 9 May 2025
    • Mastering Transfer Pricing Litigation: A Strategic Imperative for Multinational Enterprises 28 March 2025
    • 2025 Transfer Pricing Postgraduate Programmes: A Strategic Investment for MNEs and Revenue Authorities 24 March 2025
    • Treatment of Tax Transparent Entities Under Pillar Two: Implications for Multinationals and Revenue Authorities 24 March 2025

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