BusinessWorld Online: Economy

Feb 142016
 

Action Plan 15 of the Organisation for Economic Co-operation and Development’s (OECD’s) Base Erosion Profit Shifting (BEPS) Project discusses the desirability and technical feasibility of a multilateral instrument to implement the treaty-related measures in the other BEPS Action Plans (discussed in previous articles in this column).

Feb 102016
 

The term situs is of Latin origin referring to “site or location”. In tax parlance, situs refers to the place of taxation. Determined by legislature, situs is one aspect of taxation, along with nature, purpose, rate, and coverage. Knowing the proper situs of local business tax (LBT) is particularly crucial because payment of the applicable LBT is required before one can get a business permit.