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Tag: Profit shifting

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On 11 September 2024, the Cabinet of Ministers of Seychelles approved signing the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). This […]

South Africa has taken a significant step toward global tax reform by enacting the Global Minimum Tax Act, Act No. 46 of 2024. This legislation introduces the Global Anti-Base Erosion […]

Introduction   In today’s globalized economy, businesses are increasingly operating in interconnected networks across borders, leading to the emergence of Global Value Chains. Global Value Chains represent the entire range […]

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