Tax Authorities Continue To Pursue Non-privileged Information

Canadian tax authorities continue to aggressively pursue taxpayer information, using the extensive powers granted to them under tax legislation. Sensitive communications with, and work product prepared by, accountants and other non-lawyers represent fertile ground for the Canada Revenue Agency. This was illustrated by the CRA’s success before the Federal Court of Canada in Minister of National Revenue v. BP Canada Energy Company, in June 2015, in forcing disclosure of the taxpayer’s list of uncertain […]

By |February 23rd, 2016|

Nigeria: What Is The Fate Of Taxpayers On Double Taxation Provisions?

The National Tax Policy (NTP) acknowledges this challenge when it states, “elimination of multiple taxation must be of major concern to government at all levels. This is because increased demand to grow internally generated revenue has led to the exercise of the powers of taxation to the detriment of taxpayers who bear a higher tax burden than anticipated”.

Barring any significant upward recovery in the international price per barrel of crude oil, it is clear […]

By |January 20th, 2016|

India: E-Commerce: The VAT Conundrum

The e-commerce boom and build-up of online sales, has opened up a massive opportunity for the online service providers/aggregators. Popularity of the online market places has however, also brought with it certain legal and regulatory challenges especially in relation to taxability of the online aggregators.

One such issue that the online aggregators seem to be grappling with is applicability of value added tax (“VAT”). In one of its recent judgements, the Kerala High Court dealt […]

By |January 18th, 2016|