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Tax Treatment of Employee Mobility and Short-Term Secondments
Introduction : The internationalization of the operations of firms has become common today and one way this manifests itself is through the mobility of personnel from one country to another. International mobility is simply a part of the operations of contemporary businesses. The firm may send its workers from one nation to another for a certain period of time to provide some kind of expertise to other units of the firm in order to manage the projects or expand the business.
Aug 277 min read


Withholding Tax on Cloud Infrastructure Payments : Characterisation, Treaty Relief and a Documentation Roadmap for Cross - Border Vendors
Introduction : Cloud computing has fundamentally transformed the manner in which businesses procure computing resources. Instead of purchasing and maintaining physical servers, enterprises increasingly subscribe to Infrastructure-as-a-Service (IaaS), Platform-as-a-Service (PaaS), managed hosting, colocation facilities, and other cloud-based solutions offered by multinational service providers. While these arrangements improve operational efficiency and scalability, they simul
Aug 2011 min read
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