On 9 February 2024, the Tribunal issued a ruling in the case KETAT 143 (KLR) between the appellant Beta Healthcare International Limited (Beta Kenya) and the respondent the Commissioner of Legal Services and Board Coordination (KRA). The matter in dispute...

This is a case between the appellant Checkpoint Technologies Kenya Limited (CTK) and the respondent Commissioner of domestic taxes (Kenya Revenue Authority - KRA). The case illustrates that jurisdictions that implement transfer pricing rules applying the OECD guidelines will be...

Many jurisdictions have refined and improved their legislative defenses against tax avoidance in recent years, making the penalties for tax fraud even tougher.

ATAD II is the EU translation of BEPS Action 2, the part which is focused on the ability of taxpayers to design situations of double non-taxation or heavily reduced taxation by exploiting hybrid mismatches. They apply to mismatches between the...