Tax offences and transfer pricing documentation

Salomon Malang Iimalang II (Autor)

Buch | Softcover

60 Seiten

2024
Our Knowledge Publishing (Verlag)
978-620-7-58534-2 (ISBN)

Infos

The book shows that tax offences are not limited to failure to declare taxes and concealment of sales. In the course of a tax audit, the tax inspector may observe an act of corruption that has led to the payment of bribes, or he may himself have been corrupted.At this point, the public prosecutor must decide which offence carries the heaviest penalty. As a result, it may happen that, in the context of the criminal prosecution of tax fraud, the public prosecutor retains corruption as an offence. It is therefore important for African jurisdictions to review their tax legislation, as corruption is a tax offence. However, transfer pricing legislation also needs to be improved to facilitate the drafting of transfer pricing documentation.

Autor

MALANG II Salomon, Tax lawyer, senior consultant and trainer in taxation for CEMAC and UEMOA companies and holder of several certificates in taxation and public finance from the University of Sherbrooke in Canada.

Produkt-Details

• Erscheinungsdatum: 29.05.2024
• Sprache: englisch
• Maße: 152 x 229 mm
• Gewicht: 103 g
• Themenwelt: Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Schlagworte: george 91
• ISBN-10: 620-7-58534-8 / 6207585348
• ISBN-13: 978-620-7-58534-2 / 9786207585342
• Zustand: Neuware