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Home » Posts » From the Controversy Landscape – Code of Conduct Principles of Tax Authorities vs Tax Payers Rights Being Challenged

From the Controversy Landscape – Code of Conduct Principles of Tax Authorities vs Tax Payers Rights Being Challenged

GTC Conference 2022

The introduction of BEPS has changed the landscape of international taxation. It brought about not only legislative changes but also politically driven changes that may not be feasible in practice. The aim of this conference is to discuss the overall legislative and political implications and consequences of the BEPS project with reference to taxpayers’ rights.

First, it is important to acknowledge that BEPS is a politically-driven project with the aim of holding multinationals accountable for what is perceived as aggressive and abusive tax avoidance. Although the combatting abusive tax avoidance is of major importance in protecting the tax bases of countries. However, the concern arises that those multinationals are subjected to harsh treatment by tax authorities in practice as a result of the BEPS.

Representatives of various multinationals will come forth to reveal the unethical and unfair treatment they have encountered in practice when dealing with tax authorities. It appears that the behavior of tax authorities has been influenced by the underlying politics. In practice, it is observed that this political element often justifies unethical behavior on the part of tax authorities. The improper treatment of multinationals is justified based on this political backdrop.

In light of this, a discussion on the creation of a code of conduct for tax authorities will be facilitated.

Relating to the above point, the post-BEPS legislative framework imposes unreasonable pressure on multinationals. This is with specific reference to the accumulation of anti-abuse legislation without a natural hierarchy or a central organization orchestrating these various measures. There is no natural hierarchy in the various form of anti-abuse rules – the one rule does not overrule the other and may apply simultaneously”.

The introduction of BEPS changed the way IP structures are set up. Before the introduction of BEPS, one would typically offshore IP in a low tax jurisdiction where royalty taxes are low. The introduction of BEPS Action Plain 8-10 has significantly changed tax planning structures in relation to intellectual property (IP) and many companies are engaging in restructuring activities to meet the BEPS substance requirements.

Lastly, Daniel Erasmus is leading the paper titled “Tax risk register and tax risk committees”. The aim of this paper is to consider the effective management and proactive avoidance of tax risks. It is vital that multinational and medium to small businesses exercise control over this risk by means of a tax risk management (TRM) framework. Some major questions surrounding this theme are:

Should one have a tax risk committee as a subcommittee of the audit committee?
Should a tax register be used to track all tax risks?
What are the ethical and legal implications of the latter two instruments, for example, in light of the Whistleblowers Act?

Time & Location

Time: Tuesday 27. September. 2022, 09:00 – 17:30 CET

Location: Van Der Valk Hotel Amsterdam Zuidas

Price: Free

For more information:

https://www.gtc-global.org/gtc-conference-2022

Mari Sakhechidze, email: m.sakhechidze@tpa-global.com

Tijana Istochka, email: t.istochka@tpa-global.com

Compare Programmes

Choose the track that fits your practice focus. All programmes are practitioner-taught, cohort-based, and validated by Middlesex University.

Dimension	Transfer Pricing	International Taxation	South African Tax Law
Jurisdictional audience	Global audience, covers all jurisdictions	Global audience, covers all jurisdictions	South Africa specific, relevant to SADC region
Ideal for	TP managers, advisors, in-house tax teams, analysts moving into TP	Advisors and managers dealing with cross-border rules, treaties, planning	Practitioners working with the SA Income Tax Act, cases, compliance
Core focus	Methods, comparables, DEMPE, documentation, audits, dispute defence	Treaties, source vs residence, anti-avoidance, PE, relief from double tax	Statutory interpretation, case law, assessments, objections, local practice
Primary tools	OECD TP Guidelines, UN Manual, BEPS Actions 8–10, 13, case law	OECD and UN Models, MLI, BEPS 1.0 and 2.0, domestic rules, cases	Income Tax Act, SARS practice notes, Tax Administration Act, SA cases
Assessment style	Case-based assignments, file reviews, short written defences	Problem questions, treaty interpretation, position papers	Problem questions, statutory analysis, case commentary
Typical outcomes	Build defensible TP files and strategies, improve audit readiness	Design cross-border structures within rules, mitigate double tax	Apply SA tax law accurately, manage reviews and disputes
Entry point	Start with PG Certificate, progress to PG Diploma, then MSc, or enter later with suitable experience or credits.

Awards Ladder

Award	Best for	What you achieve	Assessment highlights
PG Certificate	Foundation to intermediate upskilling	Core concepts, frameworks, and applied techniques	Short case write ups, timed responses, applied tasks
PG Diploma	Expanding technical depth and application	Advanced analysis, risk management, documentation quality	Integrated case assignments, policy memos, oral defence
MSc	Leaders and specialists building authority	Capstone project and research backed practice outcomes	Research project, viva or presentation, publishable summary

IFF Certificate Courses

Practical, practitioner-led certificates designed for immediate on-the-job application. Each course can stand alone or act as a pathway into our postgraduate tracks.

Dimension	Conducting a Transfer Pricing Trial	Effectively Managing Tax Teams	Indirect Taxation	Tax Risk Management
Jurisdictional audience	Global audience	Global audience	Global audience, with local adaptation	Global audience
Ideal for	In-house tax, TP managers, litigators, advisors preparing for audits, ADR, trial	Heads of tax, managers, team leads, controllers, emerging leaders	VAT, GST, customs, finance managers, AP, AR, compliance specialists	Tax managers, risk officers, controllers, advisors building governance
Core focus	Case theory, evidence files, expert reports, witness prep, courtroom strategy	Operating models, KPIs, workflows, stakeholder management, coaching	VAT design, place of supply, input credits, exemptions, WHT interactions	Risk identification, controls, documentation, audit readiness, dispute playbooks
Delivery mode	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study	Online, live sessions plus guided self-study
Duration	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time	16 weeks, part-time
Outcomes	Confident litigation preparation and defence for TP disputes	Stronger execution, clear roles, measurable team performance	Reduced VAT errors, better cash flow, fewer surprises at audit	Structured governance, fewer findings, faster dispute resolution
Prerequisites	TP fundamentals recommended	Supervisory experience helpful	Basic VAT knowledge helpful	General tax experience helpful
Pathway	Progress to PG Certificate in Transfer Pricing	Progress to Mechanics of Leading Tax Teams, PG Certificate (leadership)	Progress to PG programmes, International Tax or SA Tax Law	Progress to PG Certificate in International Taxation or Transfer Pricing
Assessment	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected	End of module progress assessment 5000-word assignment if PG-Cert option elected

Transfer Pricing

International Tax

South African Tax Law

Mechanics of Conducting a TP Trial

Mechanics of Leading Tax Teams

Mechanics of Indirect Taxation

Mechanics of Tax Risk Management

Mastering Tax Dispute Resolution in South Africa

From the Controversy Landscape – Code of Conduct Principles of Tax Authorities vs Tax Payers Rights Being Challenged

Table of Contents

GTC Conference 2022

Time & Location

For more information: