"mutual agreement procedure" · 4 results

Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties

van Rensburg, Liesl NicolaDepartment of Commercial Law2021

… convergence in respect of the model-based mutual agreement procedure and principal purpose test. Case law analysed in these contexts are however instructive and provide arguments that may be of value to other courts.

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APAs, BAPAs y MAPs, ¿la solución a las controversias en materia de precios de transferencia, frente a las inconsistencias probatorias de la A.F.I.P?

Cerone, GonzaloUniversidad Torcuato Di Tella2015

… posibilidad de realizar “APAs” (Advanced Pricing Agreement), “BAPAs” (Bilateral Advanced Pricing Agreement), cuando la situación así lo requiera. Por otro lado, también existe otro instrumento denominado “MAPs” (Mutual Agreement Procedure), el cual está fijado en ciertos convenios para evitar la …

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A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency under map

Naamdhew, AkiraDepartment of Finance and Tax2025

… rule in South Africa's Double Taxation Agreements (“DTAs”) to solving cases of dual residency through a Mutual Agreement Procedure (“MAP”). The MLI's approach of using MAP as a tie-breaker includes a non-exhaustive list of criteria that tax authorities may consider as relevant. This …

cape-town Repository record for A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency under map (opens in a new tab)

Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime

Dumisa, SinenhlanhlaDepartment of Commercial Law2022

… States shall endeavour to resolve, by mutual agreement, cases of dual residence of a person other than an individual.' Most commentators interpret POEM as the point where key and commercial and strategic decisions are made. As such, a company headquartered in South Africa with a …

cape-town Repository record for Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime (opens in a new tab)

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Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties

APAs, BAPAs y MAPs, ¿la solución a las controversias en materia de precios de transferencia, frente a las inconsistencias probatorias de la A.F.I.P?

A critical analysis of the impact of the MLI in the determination of corporate residency in South Africa: a synthesis of a hierarchy of factors to used for resolving dual residency under map

Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime