Nicky Gouder - The New Times

Nicky Gouder

Nicky Gouder

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Rwanda Revenue Authority personnel at work at their headquarters in Kimihurura.The international tax environment has seen momentous changes in the last few years which can be categorised into transparency and substance types. Photo: File.

A matter of substance

Monday, February 21, 2022

It is important to be able to differentiate directorsu2019 fees from employment income when derived by a person who sits on the board. / Net photo.

Taxation of directors’ fees

Monday, January 24, 2022

A company is typically deemed to be tax resident in the jurisdiction where it is incorporated. / Net photo.

Tax residence of companies

Monday, January 10, 2022

DAC 8 which will be applicable to Crypto exchanges, is expected to come into force over the next 12 to 18 months. / Net photo.

Tax: What to expect in 2022

Monday, December 27, 2021

An aerial view of modern estate at Kagugu in Gasabo District, in Kigali City. / Photo: File.

The importance of Estate Planning

Monday, December 13, 2021

Stock options are form of compensation that are granted to employees so they can buy or exercise a set number of shares of the company stock. / Net photo.

Why stock options work?

Monday, November 29, 2021

The New Times

Taxation as a means to achieve environmental sustainability

Monday, November 15, 2021

Many individuals and families are seeing the value in bringing in an external advisor to manage the family wealth. / Net photo.

The rise of the family office

Monday, November 01, 2021

It is expected that the global minimum tax section of the deal will be implemented before the reform relating to the reallocation of profits to market jurisdictions. / Photo: File.

136 countries agree international tax deal

Monday, October 18, 2021

Rwanda Revenue Authority head office at Kimihurura. As Rwanda has no provision for group taxation, it should definitely consider the introduction of such rules within its income tax framework. / Photo: File.

The benefits of consolidated tax groups

Monday, September 27, 2021

Parked airlines during lockdown. Apart from health, the pandemic has had an enormous impact on travel, with a number of airlines heavily reducing their flight schedules, and a large number of them also closing down. / Net photo.

The impact of Covid-19 on the investment migration industry

Tuesday, September 14, 2021

It is trite that around the world, entertainers and sportsmen are some of the highest paid individuals. / Net photo.

Taxation of entertainers and sportspersons

Monday, September 06, 2021

Rwanda Revenue Authority head office. Governments must ensure that they reduce tax evasion to a minimal level, to ensure a negligible impact on Government revenues. / Net photo.

Raising tax revenue through increased enforcement

Monday, August 23, 2021

During the last decade there has been a considerable increase in M&A deals, reaching its peak during 2015 with a global M&A value of just below $4.8tn. / Net photo.

Taxation of mergers and acquisitions

Monday, August 09, 2021

Rwanda Revenue Authority personnel at work at their headquarters in Kimihurura. / Photo: File.

Monday, July 26, 2021

Workers at one of garment factories at Kigali Special Economic Zone. / Photo: Craish Bahizi.

Unilateral tax relief as a means to attract investment

Monday, June 28, 2021

A group of the worldu2019s richest nations has agreed to make multinational businesses such as Amazon and Facebook pay more tax. / Net photo.

The G7 Tax agreement – What’s next?

Monday, June 14, 2021

In developing specific tax policies, Rwanda can learn from successes and failures of other jurisdictions which have managed to develop new industries over several years which are now one of the main contributors to their GDP. / Net photo.

How tax policy can help develop vaccine manufacturing in Rwanda

Monday, May 31, 2021