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
    • 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

    Tag: BEPS

    Treatment of Tax Transparent Entities Under Pillar Two: Implications for Multinationals and Revenue Authorities

    The implementation of Pillar Two represents a paradigm shift in global tax governance. A cornerstone issue that demands careful scrutiny within this t…
    Dr Daniel N. Erasmus 24 March 2025

    The U.S. Executive Order to Leave the OECD: Implications and Impacts for Global Trade and Taxation

    On January 22, 2025, former President Donald Trump signed an executive order announcing the United States’ withdrawal from the OECD's global tax dea…
    Dr Daniel N. Erasmus 28 January 2025

    India vs SC Lowy P.I. (Lux): International Tax Case

    The judgment in SC Lowy P.I. (Lux) S.A.R.L. vs Assistant Commissioner of Income Tax (ACIT) revolved around the denial of treaty benefits under the Dou…
    Dr Daniel N. Erasmus 24 January 2025

    Navigating Hong Kong’s 15% Global Minimum Tax

    Hong Kong's adoption of the 15% global minimum tax marks a pivotal shift in its fiscal landscape, aligning with the OECD's Base Erosion and Profit Shi…
    Dr Daniel N. Erasmus 21 January 2025

    OECD Releases Updated Administrative Guidance and Jurisdiction Lists for Pillar Two Implementation

    The OECD continues to lead global tax reform efforts with the release of new administrative guidance, updated jurisdiction lists, and tools for implem…
    Dr Daniel N. Erasmus 16 January 2025

    Spain Enacts Global Minimum Tax Law: Implications for Multinationals

    Spain has officially enacted its Global Minimum Tax Law, aligning with the OECD's Pillar Two framework to ensure large multinational enterprises (MNEs…
    Dr Daniel N. Erasmus 15 January 2025

    PILLAR II: South Africa’s Global Minimum Tax Act – Implications for Multinationals

    South Africa has officially gazetted its Global Minimum Tax Act, marking a significant step in aligning its tax legislation with global standards unde…
    Dr Daniel N. Erasmus 14 January 2025

    Australia vs Oracle: Transfer Pricing Case

    This case addressed Oracle Corporation Australia Pty Ltd’s application to temporarily stay domestic court proceedings while a Mutual Agreement Proce…
    Dr Daniel N. Erasmus 28 November 2024

    UK vs Glencore Energy: Transfer Pricing Case

    This case examines the boundaries of judicial review in tax disputes involving the Diverted Profits Tax (DPT), a tax introduced by the Finance Act 201…
    Dr Daniel N. Erasmus 27 November 2024

    Is double non-taxation a BEPS concern, and can a multilateral instrument prevent it?

    In this Q&A session, we explore a scenario involving international double taxation, where domestic tax laws and treaty provisions result in double non…
    Dr Daniel N. Erasmus 21 October 2024
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    Recent Posts

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    • 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
    • 2025 USA Transfer Pricing Guide: Navigating the Latest Developments and Compliance Strategies 18 March 2025
    • Mechanics of Tax Risk Management: A Strategic Imperative for Multinationals and Revenue Authorities 17 March 2025

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