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

    Tag: OECD

    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

    Kenya Revenue Authority’s Guidance on Mutual Agreement Procedure: A Comprehensive Analysis

    The Mutual Agreement Procedure, commonly referred to as MAP, is a dispute resolution mechanism that enables contracting states under a DTA to resolve …
    Dr Daniel N. Erasmus 4 December 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

    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

    The Italian Supreme Court’s Landmark Ruling on Loss-Making Entities: My Take

    In August 2024, the Italian Supreme Court delivered a pivotal ruling on transfer pricing, specifically addressing the inclusion of loss-making entitie…
    Dr Daniel N. Erasmus 14 August 2024

    The OECD’s Transfer Pricing Framework for Mineral Pricing

    Transfer pricing in the mineral sector is a complex yet crucial aspect of international tax compliance. The OECD has developed a comprehensive framewo…
    Dr Daniel N. Erasmus 13 August 2024

    Italian Supreme Court Ruling on Transfer Pricing: Inclusion of Loss-Making Entities in Comparability Analyses

    The Italian Supreme Court's 2024 ruling mandates including loss-making entities in transfer pricing comparability analysis, aligning with OECD guideli…
    Dr Daniel N. Erasmus 12 August 2024

    The Importance of Organizational Structure and Business Overview in Transfer Pricing Documentation

    The importance of organizational structure and business overview in transfer pricing documentation cannot be overstated. These elements provide the fo…
    Dr Daniel N. Erasmus 31 July 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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