Graphene Economics® founder Michael Hewson was again interviewed for an article in TP Week. The piece examines how increased transparency and potential audits drawing on country-by-country reports could help boost tax revenue collection around the world.
Graphene Economics® has compiled a document outlining relevant OECD material and South Africa transfer pricing legislation. We have included release dates and links to each reference, and we hope this will assist you with your TP planning. Download now To speak to someone at Graphene Economics® about our solutions, please get in touch.
Graphene Economics® was recently featured in an interesting article in the Mail & Guardian (M&G) about the main takeaway from Davos being, “taxes, taxes, taxes”, specifically tax avoidance. M&G’s business editor, Kevin Davie, chatted to Director Michael Hewson about how Graphene Economics® positions itself to help multinational companies transition from what was before to what…
Michael Hewson, Director of Graphene Economics®, recently wrote an editorial for the Mail & Guardian (M&G) newspaper about developments in taxation as a result of an increasingly digital economy. In the article, Michael looks at the complexities that taxing digital services results in on a transfer pricing front, and global efforts to manage the change.
By ATLEGANG MATJILA The Organisation for Economic Co-operation and Development’s (OECD) Two-Pillar solution (Pillar One and Pillar Two) originated from a need to align taxing rights of jurisdictions to the way business has rapidly progressed (and continues to progress) from the traditional bricks and mortar business to more digitalised business models. Today’s digitalised economy has created…
As Donald Trump’s second term seems set to be defined in part by a renewed surge of tariffs and trade protectionism, multinational enterprises (MNEs) face complex questions about supply chains, profit allocations, and the overall structuring of their global value chains. According to Michael Hewson, director at specialist African transfer pricing advisory firm, Graphene Economics®,…
Introduction of Advanced Pricing Agreements in South Africa By NTEBOGENG MAPALETSEBE The South African National Treasury, in its 2023 draft Taxation Laws Amendment Bill (TLAB), proposed the introduction of an Advanced Pricing Agreement (APA) programme, which seeks to enhance transfer pricing (TP) clarity and certainty for taxpayers. The TLAB outlines the legislative framework for APAs…