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Middle East & Africa
Tax
Transfer Pricing
Egypt
Andersen in Egypt
Thin capitalization is a tax term that refers to a situation in which a company has a high level of debt and relatively low equity.
Andersen in Egypt
In the intricate landscape of transfer pricing, the Transactional Net Margin Method (TNMM) stands out as the "joker," renowned for its exceptional...
Youssry Saleh & Partners
Multinational enterprises (MNEs) operating across borders find themselves navigating a complex legal and regulatory landscape.
Nigeria
Andersen in Nigeria
In recent years, Nigeria has been developing its Transfer Pricing (TP) regime to align with international standards and combat tax evasion.
S.P.A. Ajibade & Co.
As 2023 winds down, the need for a thorough review of tax-related judicial decisions likely to significantly impact the 2024 tax atmosphere cannot be overstated.
The Trusted Advisors
Navigating the complexities of international trade law can be difficult for businesses, especially in the presence of constantly changing government regulations in countries.
Andersen in Nigeria
Transfer Pricing (TP) audits are a key part of the activities of the tax authorities as audits afford them the opportunity to assess the level of taxpayers' compliance to extant TP laws and the arm's length principle.
KPMG Nigeria
GlaxoSmithKline (GSK) recently announced a formal exit from Nigeria, which generated a lot of emotions in the country. It was seen by many as a fall out of how the economy...
KPMG Nigeria
The Federal Inland Revenue Service (FIRS) has released guidelines to provide clarity regarding the nature and extent of inquiries related to desk examinations, tax audits, tax investigation...
South Africa
Andersen in South Africa
The South African Revenue Service (SARS) is in the process of amending the rule to facilitate customs related submission resulting from transfer pricing adjustments ("TPA").
ENS
Below, please find issue 115 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.
ENS
In line with the trend in most developing countries, transfer pricing has in the last years become a key focus area for the South African Revenue Service ("SARS").
ENS
Normally, a sales agent and a buy-sell distributor would not be regarded as comparable owing to the differences in functions, assets and risks relevant to each party.
ENS
South Africa has recognised the importance of offering taxpayers greater certainty and predictability in their tax affairs through the recently proposed Advance Pricing Agreement ("APA") programme.
United Arab Emirates
Nexdigm Private Limited
The UAE Corporate Tax Law (CT Law) is effective for any financial year beginning on or after 1 June 2023 (i.e., for a company following calendar year, the first tax year would be 1 January 2024 to December 2024).
Nexdigm Private Limited
The UAE has long been known for its business-friendly environment, characterized by a lack of corporate and personal tax.
BSA Ahmad Bin Hezeem & Associates LLP
The UAE has recently introduced the corporate tax law, reshaping the nation's fiscal landscape. This comprehensive article focuses on free zone persons—juridical entities within free zones...
Crowe
On 09 December 2022, the United Arab Emirates (UAE) implemented Federal Decree-Law No. 47 of 2022, commonly referred to as the Corporate Tax (CT) Law.
Crowe
We highlight below a few key attributes of intangibles from a Transfer Pricing ("TP") perspective.
Awatif Mohammad Shoqi Advocates & Legal Consultancy
The UAE has long been known as a tax-free Country, attracting investors and entrepreneurs from around the world.
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