17 nov. 2025
Transfer Pricing Rules: Challenges and Harmonization
Dissertation - 28 pages - Fiscal law
This document discusses the complexities and challenges of applying transfer pricing rules in international taxation, highlighting the need for harmonization to ensure fiscal equity and prevent tax evasion.
29 juil. 2025
GCC Countries' Taxation Modernization and VAT Implementation
Dissertation - 36 pages - Fiscal law
This document explores the IMF's recommendations for GCC countries to modernize their tax systems, including the introduction of a personal income tax, corporate tax, consumption tax, and value-added tax (VAT). It discusses the benefits and challenges of implementing a VAT in these countries,...
