International Tax Report

Drawing on the 2017 changes to the UN Model Tax Convention, Michael Lennard explores how they reflect the inherent tension or balance between the investment climate and the return to the state of a “dividend” from profits arising after..

Tax avoidance and evasion are major contributors to lost government income in African countries and are being tackled through transfer pricing legislation. This analysis by Fred Omondi and Robert Oguto examines the changes taking place on the..

Brazil has brought into effect a number of treaties and updates on tax regimes and more is anticipated. Antonio Carlos Guidoni Filho and Carlos Eduardo De Biasi discuss some of the key and recent developments below. Brazil signed a double tax..