Mondaq Middle East & Africa: Tax
Sharir, Shiv & Co. Law Offices
Taxation Of Options Of A Director.
Sharir, Shiv & Co. Law Offices
בית משפט קבע, כי עלות הענקת אופציות לפי סעיף 102 לפקודת מס הכנסה ("שווי האופציות") הניתנות ל
Barnea & Co
Earlier this month the Central District Court handed down its decision on an appeal involving the taxation of an international sale of intellectual property by Gteko Ltd., an Israeli subsidiary of Microsoft Corporation.
Sharir, Shiv & Co. Law Offices
The Court pointed to case law holding that there is no requirement that payments be classified in the same manner by both payor and payee, or in this case, by both employer and employee.
Sharir, Shiv & Co. Law Offices
As part of a series of incentives designed to encourage IPOs in Israel of R&D companies, Section 102 of the Israeli Income Tax Ordinance ("Section 102") has been amended ("Amendment").
Deloitte Nigeria
In our last edition of InsideTax publication, we explored the concepts of tax avoidance and tax evasion and the impact of tax leakages on government revenue.
PwC Nigeria
On 10 July 2017, the Organisation for Economic Co-operation and Development (OECD) released the latest edition of its Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
Deloitte Nigeria
In the coming days, we will be bringing you a detailed analysis of the changes contained in the 2017 revised TP Guidelines, as well as their anticipated local impact in the Nigerian tax landscape.
PwC Nigeria
On 14 June 2017, the Federal Executive Council (FEC) approved a memo submitted by the Minister of Finance seeking Nigeria's inclusion as a signatory...
Deloitte Nigeria
The Acting President, Prof. Yemi Osinbajo on 29 June 2017 signed an Executive Order backing the implementation of the Voluntary Asset and Income Declaration Scheme (VAIDS).
Al Tamimi & Company
In February 2017, significant changes were implemented to the corporate tax regime in Oman.
BSA Ahmad Bin Hezeem & Associates LLP
Saudi Arabia has been the first GCC state to put its draft VAT law out for consultation. Cyrille Naffah and John Peacock of the Saudi and UAE offices of BSA Ahmad Bin Hezeem & Associates LLP explain the key provisions.
Jones Day
Businesses and consumers are confronting a pair of new tax laws in Saudi Arabia.
BSA Ahmad Bin Hezeem & Associates LLP
After analysis of the Draft Law, consisting of some 12 Chapters and 77 Articles, we highlight some of its key features herein below.
BSA Ahmad Bin Hezeem & Associates LLP
On 03/05/1438 H (corresponding to January 31st, 2017 G), Saudi Arabia ratified the Gulf Cooperation Council (GCC) Value Added Tax Framework Agreement (the "Framework Agreement") by virtue of Royal Decree No. M/51.
ENSafrica
On 10 June 2017, the President announced the imposition of a 0.2% import levy on all imports from outside the Member States of the African Union.
ENSafrica
Where the HTVI approach applies, tax administrators are entitled to consider ex post outcomes as presumptive evidence in evaluating the appropriateness of ex ante pricing arrangements.
ENSafrica
The taxpayer sought an order declaring that section 34(2) of the Amending Act is inconsistent with the Constitution, and invalid to the extent that it provides that section 44 (9A) of the Act shall be deemed...
ENSafrica
The MLI is the result of certain of the Organisation for Economic Co-operation and Development's action points aimed at preventing base erosion and profit shifting.
ENSafrica
This marks an important step towards the finalisation of South Africa's transfer pricing documentation requirements.
Eptalex
Actually, United Arab Emirates will start exchanging information referring to fiscal year 2017.
Beale & Company (Middle East)
The United Arab Emirates, a popular tax haven, will succumb to its first direct tax- the value added tax. The New Year will ring in a VAT in the UAE at a moderate rate of 5% (worldwide VAT levels range from 0% to 25%).
KPMG
There will be a right for businesses to claim a credit for VAT paid on their expenditures, relating to their business activities.
KPMG
The text of the GCC unified agreement for value added tax (VAT) has been published (in Arabic) by the Kingdom of Saudi Arabia.
Crowe Horwath
The introduction of VAT next year will help the UAE government deliver on its long-standing plans for economic diversification away from oil, while still being able to deliver social and economic programs...
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Squire Patton Boggs
The United Arab Emirates (UAE or Emirates) has come a very long way from its beginnings as a regional trading hub with an economy dominated by pearl harvesting, fishing and local agricultural products.
BSA Ahmad Bin Hezeem & Associates LLP
Saudi Arabia has been the first GCC state to put its draft VAT law out for consultation. Cyrille Naffah and John Peacock of the Saudi and UAE offices of BSA Ahmad Bin Hezeem & Associates LLP explain the key provisions.
BSA Ahmad Bin Hezeem & Associates LLP
One of the most important points arising from the recent briefings on VAT by the Ministry of Finance is the proposed rules regarding ‘group registrations'.
Deloitte Nigeria
Benjamin Franklin was apt when he said "In this world nothing can be said to be certain, except death and taxes ".
PwC Nigeria
On 14 June 2017, the Federal Executive Council (FEC) approved a memo submitted by the Minister of Finance seeking Nigeria's inclusion as a signatory...
PwC Nigeria
tax evasion is so pervasive, it is more difficult to find those who have paid the right amount of tax than evaders. It's like hiding in plain sight or at best behind a single finger.
Crowe Horwath
Emerging markets are becoming increasingly attractive to 63 per cent of UK businesses, with 75 per cent eyeing Dubai as an overseas business location to expand into as the UK will no more be...
Deloitte Nigeria
The Acting President, Prof. Yemi Osinbajo on 29 June 2017 signed an Executive Order backing the implementation of the Voluntary Asset and Income Declaration Scheme (VAIDS).
ENSafrica
The MLI is the result of certain of the Organisation for Economic Co-operation and Development's action points aimed at preventing base erosion and profit shifting.
Jones Day
Businesses and consumers are confronting a pair of new tax laws in Saudi Arabia.
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