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Managing Withholding Taxes on Cross border transactions in Africa
Module 1 - The general rules around withholding tax mechanism
Intro (1:58)
Course Agenda (2:19)
What is withholding Tax and how does it operate? (24:29)
Special Classes of income chargeable to tax (3:41)
Obligation to withholding tax When does that arise? (16:07)
Reimbursements and disbursements (15:02)
Case Study 1 - Withholding tax Implications - Question and Answer (4:05)
Deposit and advance payments (4:26)
Case Study 2 -Withholding tax implications - Question and Answer (2:56)
Country Analysis - Kenya (15:29)
Case Study 3 - Withholding tax implications - Question (7:28)
Case Study 3 - Withholding tax implications - Answer (7:11)
Country Analysis - Nigeria (11:45)
Case Study 4 - Withholding tax Implications - Question (6:08)
Case Study 4 - Withholding tax Implications - Answer (10:00)
Country Analysis - Mauritius (3:15)
Case Study 5 - Withholding tax implications - Question (6:36)
Case Study 5 - Withholding tax implications - Answer (8:41)
Case Study 6 - Withholding tax implications - Question (6:19)
Case Study 6 - Withholding tax implications - Answer (3:07)
Royalty (2:15)
Case Study 7 - Withholding tax Implications - Question (6:24)
Case Study 7 - Withholding tax Implications - Answer (4:00)
Rent Payments (2:25)
Services rendered by non-residents (2:07)
Case Study 8 -Withholding tax implications - Question (3:57)
Case Study 8 -Withholding tax implications - Answer (7:48)
Management Fees (1:16)
Commissions (1:38)
Comparative Analysis - Botswana, Mauritius, South Africa (4:36)
Module 2 - Treaty Implications of withholding taxes, accounting and transfer pricing implications
Course Agenda (1:38)
What is a tax treaty and its intended objectives (3:06)
When is a tax treaty in force? (2:21)
The Multilateral instrument and its impact (7:45)
Principal purpose test (4:01)
Access to treaties - Domestic Law restriction - Ghana (4:56)
Access to treaties - Domestic Law restriction - Kenya (9:08)
Access to treaties - Most Favoured Nation Clause - South Africa (12:14)
Tax Treaties - Definitions and Rates (Dividends) (4:10)
Tax Treaties - Definitions and Rates (Interest) (4:11)
Tax Treaties - Definitions and Rates (Technical) (2:46)
Tax Treaties - Definitions and Rates (Royalty) (5:33)
Case Study 1 - Withholding Tax Treaty implications - Question (3:53)
Case Study 1 - Withholding Tax Treaty implications - Answer (8:03)
Accounting for Withholding Tax (5:54)
Transfer Pricing - Withholding Tax (2:00)
Thank you (0:19)
Special Classes of income chargeable to tax
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