ADVANCED DIPLOMA IN TP D A N I E L E R A S M U S 2018 T A X C O - - PowerPoint PPT Presentation

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ADVANCED DIPLOMA IN TP D A N I E L E R A S M U S 2018 T A X C O U R T P R A C T I T I O N E R S By Prof Dr Daniel N Erasmus Legal Framework Victor Thuronyi Comparative Tax Law - this is a GREAT general book on International Tax and the

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ADVANCED DIPLOMA IN TP

2018 By Prof Dr Daniel N Erasmus

D A N I E L

E R A S M U S

T A X C O U R T P R A C T I T I O N E R S

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Legal Framework

D A N I E L

E R A S M U S

T A X C O U R T P R A C T I T I O N E R S

Victor Thuronyi Comparative Tax Law - this

is a GREAT general book on International Tax and the legal framework applicable, especially: 1.3 …….Legal Families, page 7 4.1 …….Tax Law and part of the Legal System, page 60 4.3.2 ….Principle of Legality, page 70 4.3.3 …..General Limits on Taxing Power, page 72 4.3.6 …..Nonretroactivity, page 76 4.5.1 ……Scope of Treaties, page 111 4.5.2 ……Domestic effect, page 112 4.5.3 ……Interpretation of Treaties, page 115 4.6 ………Administrative Law, page 121 5.6 ………Sham transactions, page 157 5.7 ………General Anti-Avoidance, 160

  • ”soft law” and “regulatory environment” - link
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Legal Framework

“Soft Law” & “Formal Law”

Domestic Law International Law ↑ Legislation ↑ Treaties ↑ Regulations ↑ Customary norms

  • jus cogens – link article

↑ Case Law

  • Unilever Kenya Limited v

↓ OECD & UN MTC - link CIT (2005) eKLR – link link

  • worldlii.org; commonlawlii.org

↓ OECD & UN TPGs - link ↓ Interpretation Notes link ↓ Practice Notes

  • PN 7, SARS, 6 August 1999 - link

D A N I E L

E R A S M U S

T A X C O U R T P R A C T I T I O N E R S

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Legal Framework

Regulatory Environment

D A N I E L

E R A S M U S

T A X C O U R T P R A C T I T I O N E R S

  • Domestic Tax Laws
  • Double Tax Agreements
  • Multi-Lateral Treaties e.g. SADC, MLI
  • Other treaties eg. BITs, WTO – GATT & GATS
  • Various bodies - OECD, UN, ATAF, WTO
  • Exchange Control causing limitations

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For a FREE copy of my book "Tax Intelligence: the 7 habitual mistakes made by companies" go to: http://www.africataxjournal.com/?p=532

D A N I E L

E R A S M U S

T A X C O U R T P R A C T I T I O N E R S

  • Dr. Daniel N Erasmus

Independent Tax Counsel

TP and other international tax litigation; US Tax Court; SA Tax Court; Zimbabwe Tax Court; Tanzania Tax Court; and others

International Tel: +1 561 568 7115 Africa Tel: +27 11 698 0329 Email: daniel@taxriskmanagement.com