Dissertations / Theses on the topic 'Anti tax avoidance directive'
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Lekman, Daniela Adela. "Principal purpose tests of tax treaty law in comparison with the General Anti-Avoidance rule of the EU Anti-Tax Avoidance Directive." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-422870.
Full textGossmann, Marc Christian [Verfasser], Johanna [Gutachter] Hey, and Christian [Gutachter] Dorenkamp. "Die deutsche Entstrickungsbesteuerung im Anwendungsbereich der Anti-Tax Avoidance Directive (ATAD) / Marc Christian Gossmann ; Gutachter: Johanna Hey, Christian Dorenkamp." Köln : Universitäts- und Stadtbibliothek Köln, 2020. http://d-nb.info/122757813X/34.
Full textLindefelt, Louise. "Den nya anti-missbruksbestämmelsen i moder- och dotterbolagsdirektivet : Konkret eller kontraproduktiv?" Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-44504.
Full textEU har sedan länge arbetat med att hantera de beskattningsfrågor som uppkommer i takt med att bolag etablerar dotterbolag i en annan medlemsstat. Dessa frågor berör exempelvis dubbelbeskattning varpå EU upprättade Moder- och Dotterbolagsdirektivet (2011/96/EU, nedan benämnt PSD) som avsåg hjälpa bolag undslippa denna problematik. Direktivet tog sikte på att skapa gemensamt beskattningssystem för moderbolag och dotterbolag hemmahörande i olika medlemsstater – då det ansågs viktigt med enhetliga beskattningsregler inom EU. Det ska observeras att denna enhetlighet enbart sträcker sig till vinstutdelning som lämnas från dotterbolag till moderbolag i en annan medlemsstat, vilket innebar att olikheter fortfarande förelåg i övriga beskattningsfrågor. Detta ledde sedermera till att multinationella bolag kunde utnyttja medlemsstaternas olikheter genom att företa arrangemang som resulterade i en otillbörlig skattefördel. Företagandet av sådana arrangemang ledde till att EU valde att upprätta en de minimis-bestämmelse i PSD som var obligatorisk för samtliga medlemsstater att implementera, givet att deras nationella lagstiftningar inte redan uppfyllde bestämmelsens minimikrav. Denna bestämmelse kom sedermera att benämnas anti-missbruksbestämmelsen och ämnade tillföra en högre grad klarhet och säkerhet för att tydligare belysa de arrangemang som anses godtagbara och som inte ämnade missbruka PSD:s bestämmelser, där syftet bakom missbruket av PSD var att anskaffa skattefördelar. Tanken bakom anti-missbruksbestämmelsen är således godartad men likväl är bestämmelsen inte utan brister, samtidigt som den ifrågasätts från olika instanser. Det har påpekats att bestämmelsen inte bör ha upprättats, till att börja med, då den strider mot subsidiaritets- och proportionalitetsprincipen, som är fördragsstadgade. Vidare har det påpekats att rekvisiten i anti-missbruksbestämmelsen är otydliga och tillför således inte den klarhet och säkerhet enligt EU:s syfte. Syftet med denna uppsats är att undersöka huruvida den nya anti-missbruksbestämmelsens ordalydelse kan konkretiseras, vilket görs efter att ha klarlagt hur sex utvalda medlemsstater gått till väga med implementeringen av nämnd bestämmelse. Slutligen utreds huruvida anti-missbruksbestämmelsens bidrag till klarhet och säkerhet görs i enlighet med dess syfte. Författaren har i denna uppsats kommit fram till att anti-missbruksbestämmelsen är förenlig med såväl subsidiaritetsprincipen som proportionalitetsprincipen, då medlemsstaterna, till dags dato, inte förmått hitta en lösning utan EU:s involverande samtidigt som EU:s ingripande står i proportion till målet med åtgärden. Det har funnits att medlemsstaterna som implementerat anti-missbruksbestämmelsen har avstått från att tolka och anpassa anti-missbruksbestämmelsen varför bestämmelsens vaga ordalydelse återfinns i respektive lands lagbestämmelser. Anledningen bakom varför de avstått från att tolka bestämmelsen anser författaren bero på att bestämmelsen är vag, stundtals abstrakt, med anledning av de rekvisit som begagnas. Detta medför att bestämmelsen blir svår att konkretisera, varför det kan anses att en av EU:s målsättningar – att bidra till ökad klarhet och säkerhet – inte kan anses uppfyllt. Vidare har anti-missbruksbestämmelsen lett till en minskad förutsebarhet och rättssäkerhet, varför bestämmelsen inte bara bör anses undermålig utan även nära inpå kontraproduktiv.
Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.
Full text'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?
Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.
Full textMzila, Thembelihle. "An analysis of the South African General Anti-Avoidance Rule : lessons from New Zealand." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80489.
Full textMini Dissertation (MCom (Taxation))--University of Pretoria, 2020.
Taxation
MCom (Taxation)
Unrestricted
Smit, Barend Johannes. "The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26427.
Full textDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
Benn, Dean John. "Tax avoidance in South Africa: an analysis of general anti-avoidance rules in terms of the Income Tax Act 58 of 1962, as amended." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4565.
Full textTarsitano, Alberto. "Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123330.
Full textEl autor analiza un tema de suma importancia como es el de la elusión fiscal. Se comienza esclareciendo el contenido del concepto de elusión, diferenciándolo de otros conceptos como la evasión fiscal y la economía de opción. Luego, pasa a recoger y comentar el debate en torno al uso de figuras ajenas al Derecho Tributario para dar solución al problema de la elusión fiscal. Finalmente, pasa a explicar el alcance y aplicación de la cláusula general antielusiva peruana estipulada en la norma XVI del Título Preliminar del Código tributario.
Wang, Frederick. "Tax haven planning within the scope of the North American anti-avoidance legislation." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=63890.
Full textHaffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.
Full textFowler, Joshua Emmanuel. "The Trouble with Tax Avoidance: Two General Anti-Avoidance Rules, a Judicial Doctrine, and their Respective Implications for the value of Certainty in Tax Law." Thesis, University of Canterbury. School of Law, 2013. http://hdl.handle.net/10092/8358.
Full textStopforth, David Paul. "A history of the anti-avoidance legislation applying to settlements for income tax purposes." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254093.
Full textCalvert, Teresa Michelle. "An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert." Thesis, North-West University, 2011. http://hdl.handle.net/10394/6280.
Full textThesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2011.
Ellis, Jason Brian. "The implications for tax planning of the general anti-avoidance provisions : part IVA of the Income Tax Assessment Act /." Title page, table of contents and introduction only, 1993. http://web4.library.adelaide.edu.au/theses/09C/09ce471.pdf.
Full textGough, Lisa-Angelique. "Tax avoidance and 'spooky jurisprudence' : the Ramsay Principle assessed in the light of the New Zealand general anti-avoidance rule." Thesis, University of Oxford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496454.
Full textPrebble, John. "Kelsen, the Principle of Exclusion of Contradictions, and General Anti-Avoidance Rules in Tax Law." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4648/1/SSRN%2Did2645423.pdf.
Full textSeries: WU International Taxation Research Paper Series
Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.
Full textNyah, Z. A. "Transfer pricing in the oil industry : improving tax anti-avoidance regimes in the Gulf Of Guinea." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/537a942b-a019-425a-b5df-0886e2b6a76f.
Full textGibson, Candice Mary. "The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax." Diss., University of Pretoria, 2018. http://hdl.handle.net/2263/65651.
Full textMini Dissertation (LLM)--University of Pretoria, 2018.
Mercantile Law
LLM
Unrestricted
Keesoony, Selina. "Motive, intention and purpose and the UK general anti-abuse rule." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/16059.
Full textKujinga, Benjamin Tanyaradwa. "A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a Measure Against Impermissible Income Tax Avoidance in South Africa." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/33430.
Full textThesis (LLD)--University of Pretoria, 2013.
Mercantile Law
Unrestricted
Villanueva, Gutiérrez Walker. "Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123689.
Full textEn el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de coherencia entre las normas tributarias de los distintos Estados y señala la manera en que debe aplicarse la norma de precios de transferencia. Asimismo, analiza la regulación de la norma anti-elusiva en el Código Tributario y realiza una crítica respecto a cómo la Corte Suprema aplica esta norma anti-elusiva y el razonamiento del Tribunal Fiscal para derivar efectos jurídicos sobre la base del contenido económico.
Loof, Grethe. "A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962." Thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4655.
Full textI welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.
Tobias, Lorika A. "An analysis of the evolution of the general anti-avoidance rules and the substance over form doctrine and its effectiveness to combat impermissible tax avoidance." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/46009.
Full textMini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
Unrestricted
Pidduck, Teresa Michelle Calvert. "The South African general anti-tax avoidance rule and lessons from the first world: a case law approach." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/60328.
Full textGermano, Livia de Carli. "A elusão tributária e os limites à requalificação dos negócios jurídicos." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/.
Full textThis research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.
Prebble, Zoë, and John Prebble. "Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123574.
Full textEste artículo compara la norma anti-elusiva general de la ley del impuesto a la renta con la doctrina del abuso de derecho del Civil Law(Nt 1) (Rechtsmissbrauch, abus de droit) en ocho jurisdicciones: Alemania, Croacia, Nueva Zelanda, Australia, Francia, la Unión Europea, los Estados Unidos y el Reino Unido. El artículo se ocupa de las normas anti-elusivas generales legislativas y jurisprudenciales en estas jurisdicciones y aborda el concepto central de la elusión. El artículo se enfoca en transacciones que la mayoría reconocería como elusivas y en cómo estas ocho jurisdicciones frustran la elusión o la permiten.
Prebble, Zoë, and John Prebble. "Comparing the General Anti-avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part II)." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123114.
Full textEl presente artículo compara y analiza la manera en que los Estados miembros de la Unión Europea, los Estados Unidos y el Reino Unido combaten la elusión tributaria a través de sus sistemas legales. El artículo aborda temas como la influencia del Tribunal de Justicia de la Unión Europea y el caso Cadbury Schweppes en el establecimiento de normas antielusivas en los Estados miembros de la Unión Europea, y la aplicación de la doctrina de la simulación en los Estados Unidos y en el Reino Unido.
Monteiro, Eduardo Cabral Moraes. "A Elisão tributária como direito fundamental do contribuinte." Programa de Pós-Graduação em Direito da UFBA, 2011. http://www.repositorio.ufba.br/ri/handle/ri/10718.
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Made available in DSpace on 2013-05-09T17:26:50Z (GMT). No. of bitstreams: 1 Eduardo.pdf: 25236152 bytes, checksum: ebbfd38b6beb90ce21a9f5ad41e1d9ed (MD5) Previous issue date: 2011
A presente monografia tem por objeto a análise da compatibilidade sistêmica e da constitucionalidade do parágrafo único do artigo (art.) 116 do Código Tributário Nacional (CTN), introduzido pela Lei Complementar nº 104 de 2001, como uma norma geral antielisão dentro do sistema constitucional tributário brasileiro. A partir de uma análise bibliográfica, aborda-se a construção desse sistema constitucional tributário, bem como de seus elementos que informam o conceito de elisão tributária, e a partir daí reconhece-se a mesma como direito fundamental do contribuinte. Também demonstra-se a impossibilidade da criação válida de uma norma geral antielisiva dentro desse sistema, por transgredir as limitações ao poder de tributar postas na Constituição Federal (CF). Igualmente analisa-se se o dispositivo referido constitui uma norma antielisiva ou se deve ser caracterizado para o combate á evasão fiscal, concluindo-se sobre a sua constitucionalidade, ou não. Tudo isso no objetivo de reforçar esse sistema como uma limitação geral ao poder de tributar e como direito do contribuinte que consiste na tributação conforme a forma constitucional.
Salvador
Bhoobun, Dineshwar. "Trusts and tax general anti-avoidance rules does the new GAAR prevent selected common structured transactions involving the interposition of a trust?" Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10160.
Full textGeneral anti avoidance provisions ("GAAR") in the Income Tax Act and the accompanying judicial doctrines have been developed to combat schemes that are designed primarily to avoid the incidence of taxation by exploitating the loopholes in the Act. On the other hand, trusts in South Africa have commonly been used as a means to warehouse and freeze assets in order to minimise estate duty and also in schemes designed to minimise or escape income tax and donations tax. In South Africa the GAAR provisions (sections 80A and 80L) are fairly new and there is no case law yet to provide guidance on the depth and its scope of application. This dissertation seeks to analyse the impact that the new provisions of the general anti avoidance rules and the so-called judicial doctrines have on transactions or schemes involving a trust. It will also try to answer whether the previous general anti avoidance rules (section 103(1) was effective against these schemes/transactions and, if not, whether the new provisions are effective against previously successful schemes/transactions.
Prasarasatya, Sanya, and n/a. "Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?" University of Canberra. Law, 1998. http://erl.canberra.edu.au./public/adt-AUC20061106.142510.
Full textMassaga, Salome. "The general anti-avoidance section: a comparative analysis of Section 80a of the South African Tncome Tax Act no. 58 of 1962 and Section 35 of the Tanzanian Income Tax Act no. 11 of 2004." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15177.
Full textOkuma, Alessandra de Souza. "Normas anti-elusivas domésticas e internacionais no direito tributário internacional." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8826.
Full textThe purpose of this paper is the analysis of anti-avoidance rules in the Brazilian law, as well as these provided by international treaties executed by Brasil, regarding the corporate income tax. Our opinion on the extension of the general anti-avoidance provision contained in domestic law is based on the following premises: (i) the theory of autopoietic systems by Niklas Luhmann; (ii) tax principles; (iii) concepts of civil Law on fraud, simulation and abuse. It reveals that the general anti-avoidance rule provided by Brazilian law should be applied exclusively in order to disregard transactions without a legal cause or structures presenting incompatibilities between form and substance, underling a tax avoidance purpose and lacking of a business rationale. We will define the extension of specific anti-avoidance rules contained in Brazilian law, namely: special tax regime for transactions involving residents in tax haven jurisdictions; transfer pricing and CFC legislation. We will point out situations which these provisions might possibly conflict with the benefits granted by a tax treaty executed by Brazil. Each case, we should suggest criteria and legal basis for interpretation of these rules, towards resolving conflicts, considering the pacta sunt servanda principle and domestic Brazilian rules. Notwithstanding, we will analyse anti-avoidance provisions contained in the tax treaties, in view of OECD s statements regarding the improper use of the treaties amended in 2003, suggesting an interpretation in accordance with the Vienna Convention for reconciling these provisions with the domestic rules provided by the Brazilian law system
O objeto deste trabalho é a análise das normas anti-elusivas veiculadas por leis brasileiras e pelas Convenções Internacionais para evitar a dupla tributação ( CIT ), no que concerne ao imposto sobre a renda da pessoa jurídica. Partiremos da teoria dos sistemas de Luhmann, dos princípios constitucionais tributários e das normas de direito privado para construir a norma geral anti-elusiva doméstica, tal como delineada pelo art. 116, parágrafo único do CTN. Demonstraremos que a aplicação dessa norma deve considerar critérios discriminantes precisos e adequados para distinguir elisão, elusão e evasão fiscal, quais sejam: a presença da causa jurídica e a compatibilidade da estrutura negocial. Utilizaremos estas premissas para construir o conteúdo de cada norma anti-elusiva específica com efeito internacional veiculada pelas leis brasileiras, notadamente: o regime fiscal especial para uso de países de tributação favorecida; o controle de preços de transferência e o regime de transparência fiscal internacional. Apontaremos situações que hipoteticamente podem representar conflitos entre as normas anti-elusivas específicas e o regime tributário veiculado pelas CITs celebradas pelo Brasil. Para cada caso, indicaremos uma proposta hermenêutica adequada para, quando possível, conjugar esta normas domésticas, com as normas internacionais, observando o princípio pacta sunt servanda e o art. 98 do Código Tributário Nacional. Interpretaremos também as normas anti-elusivas eivadas de fonte internacional, de acordo com o método de interpretação próprio das normas internacionais previsto na Convenção de Viena e construiremos seu conteúdo de forma compatível com o sistema jurídico brasileiro
Nusser, Hannah [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Profit shifting within multinationals : an analysis of its tax-minimization potential and of anti-avoidance measures that extend taxation of interest and royalties at source / Hannah Nusser ; Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2018. http://d-nb.info/1154684083/34.
Full textTori, Vargas Fernando, and Alzza Efraín Rodríguez. "Alcances de la Norma Anti- Elusiva Específica Aplicable a la Reorganización de Sociedades." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117020.
Full textEl presente trabajo analiza los antecedentes nacionales e internacionales de la norma anti-elusiva vigente, prevista en el artículo 105-A de la referida Ley, su alcance y su relación con el régimen tributario aplicable a las reorganizaciones. Asimismo, se aborda la discusión sobre la dinámica en la aplicación de la citada norma con relación a la norma anti-elusiva general.
Teles, Galderise Fernandes. "Planejamento tributário e normas antielisivas: uma análise a partir da perspectiva de nosso sistema constitucional." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6636.
Full textConselho Nacional de Desenvolvimento Científico e Tecnológico
The present document is the Tax Planning and Anti-Avoidance rules analysis core. In this context, we analyze the existence and compatibility of these standards in our Constitutional Tax System, always arguing for the absence of this relevance regarding our legal system. There are further analyses of the arguments used by the administrative authority for requalification of taxes on legal business, always having na attitude in order to refute any arguments grounded in foreign legislation or not legal foundation. There is, therefore, an effort to achieve a logical and systematic triggering around the theme, adopting and approach of strictly legal tax nature to this aspiration, having in the Constitutional Tax System its greatest grounding validity
O presente trabalho tem como núcleo de análise o Planejamento Tributário e as Normas Antielisivas. Nesse contexto, buscamos analisar a existência e compatibilidade dessas normas em nosso Sistema Constitucional Tributário sempre argumentando pela ausência de pertinencialidade dessas em relação ao nosso ordenamento normativo. Analisamos ainda os argumentos utilizados pela autoridade administrativa para requalificação dos efeitos tributários em negócios jurídicos, adotando sempre uma postura de forma a refutar qualquer tipo de argumentação embasada em legislação alienígena ou fundamentação não jurídica. Buscou-se, portanto, alcançar um desencadeamento lógico e sistemático em torno do tema, adotando para tal desiderato, uma abordagem de natureza estritamente jurídica tributária, tendo no Sistema Constitucional Tributário o seu maior fundamento de validade
Tekeoglou, Anastasios, and Henrik Svensson. "EU:s förändringar i moder/dotterbolagsdirektivet angående hybridlån : Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26613.
Full textThe purpose of the thesis is to examine how EU’s changes in the Parent-Subsidiary Directive will affect Swedish legislation in the form of the Income Tax Act and the Tax Evasion Act. The changes in the directive have been made to prevent the companies from using so-called hybrid loans to achieve double non-taxation in the Member States. In addition to this change, a general anti-abuse rule has also been implemented into the Directive, a rule that all Member States must implement. Sweden has already implemented the Parent-Subsidiary Directive into Swedish law and has also a law against tax evasion. Tax evasion is a recognized problem within the EU and the different national legislations between the Member States differ from each other and therefor it has been considered necessary to try to create a connection between the Member States' legislation. To fulfill the purpose of the thesis, it has been necessary to examine the changes made by the EU and make a comparison with the Swedish legislation, in order to see how the Swedish legislation will be affected by the changed rules of the Parent-Subsidiary Directive. The idea is not to propose a complete amendment to the rules in the Swedish law, but only to investigate how the Income Tax Act and Tax Evasion Act will be affected when the changes in the directive are implemented. The conclusion, according to us, is that Sweden will probably not need to change the Swedish general tax evasion clause because it already covers and also goes further than what the general anti-abuse rule in the Directive wants to achieve. We believe that Sweden probably should implement the rules that prevent double non-taxation, and that this should be inserted in the Income Tax Act. We also believe that it is very important that the implemented provision is as clear as possible in its wording.
Quintella, Caio Cesar Nader. "Os princípios da legalidade e da segurança jurídica e o Parágrafo Único do Artigo 116 do Código Tributário Nacional." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6518.
Full textComplementary Law No. 104/2001 inserted the sole paragraph to Article 116 of the National Tax Code. Since such a provision was inserted in Chapter III of the Tax Codex, which deals with the triggering event and, specifically, in Article 116, for the regulation of the time of its occurrence, we would be facing a general rule that would affect the observation of occurrence of such a legal phenomenon. Given this legislative innovation of general application in the legal and tax relations, initially we analyze the interaction with the other elements that make up the national legal system, and verify its formal and material adequacy. Particularly given the immense thematic relevance of the topic and its regency in Tax Law as subsystem, we analyze the Principle of Legality, its scope and developments, to foster the engagement of provisions and effects brought with the insertion of the sole paragraph to Article 116 of the National Tax Code. Also, by the very result of such an analysis, we started to check the content, scope and consequences of the principle of legal certainty, which has an unquestionably great level abstraction and penetration into the national legal system in order to confront its corollary and impositions with the legal content and consequences of the instrument under investigation. Likewise, we address the institutes and subjects related to the central object of study, giving a greater depth to reflect on their compliance with the principles analyzed and on other general rules governing the Tax Law in Brazil. At the end, before all observations made on the subject, we promote the proper completion of the study
A Lei Complementar nº 104/2001 acrescentou ao artigo 116 do Código Tributário Nacional o seu parágrafo único. Posto que tal dispositivo foi inserido no Capítulo III do Codex tributário, que trata da ocorrência do fato gerador e, especificamente, no seu artigo 116, destinado à regulamentação do momento da sua ocorrência, estaríamos diante de uma norma geral que afetaria a constatação de ocorrência de tal fenômeno jurídico. Diante dessa inovação legislativa de alcance geral nas relações jurídico-tributárias, inicialmente analisa-se a sua interação com os demais elementos que compõem o sistema jurídico nacional, verificando sua adequação, formal e material. Particularmente, em face da imensa pertinência temática ao tema e à sua regência na seara do Direito Tributário como subsistema, analisa-se o Princípio da Legalidade, seu alcance e desdobramentos, para promover o confronto das prescrições e dos efeitos trazidos com a inserção do parágrafo único ao artigo 116 do Código Tributário Nacional. Igualmente, por decorrência da própria análise de tal instituto axiológico, passa-se a verificar o conteúdo, o alcance e os desdobramentos do Princípio da Segurança Jurídica, o qual inquestionavelmente possui grande abstração e penetração no sistema jurídico nacional, a fim de confrontar seu corolário e imposições com o conteúdo e os reflexos jurídicos do dispositivo sob investigação. Da mesma forma, abordam-se institutos e temas correlacionados ao objeto central de estudo, conferindo um maior aprofundamento à reflexão sobre a sua adequação aos princípios analisados e às demais normas gerais que regem o Direito Tributário no Brasil. Ao final, diante de todas constatações obtidas sobre tema proposto, promove-se a devida conclusão do estudo
Villagra, Cayamana Renée Antonieta, and del Pino Fernando Enrique Zuzunaga. "Trends in corporative income taxation in Latin America." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/116131.
Full textEl principal objetivo del presente trabajo es exponer el tratamiento del impuesto a la renta corporativo que otorgan las diferentes legislaciones de los países de Latinoamérica, procurando identificar y analizar las tendencias que de dicho tratamiento surgen; sin pretender hacer un análisis crítico ni exhaustivo de las mismas. Se identifican los aspectos más importantes del impuesto a la renta de los residentes, los gastos deducibles, los aspectos vinculados a la tributación de los no residentes, así como las medidas defensivas introducidas por las legislaciones domésticas que los Estados se han visto en la necesidad de implementar unilateralmente a fin de evitar laerosión de la base.
Zaicevaitė, Neringa. "Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950.
Full textThe object of the master thesis – norms, which are embeded in Lithuanian Republic tax laws and which are against tax avoidance: their doctrinal explanation and analysis, their practical appliance in a light of institutions, which solve taxing disputes. Main consideration is paid to substance over form principle, which is a general anti-avoidance rule and to specific anti-avoidance rules – thin capitalization rules, controlled foreign corporations imposition rules, transfer pricing rules, transactions with organizations, which operate in tax-heavens, imposition. The two objectives of this dissertation are as follows: to analyse anti-avoidance measures embeded in tax laws and unfold their practical implication problems. In order to reach the goal, further tasks were set: to unfold substance over form principles historical embedment evolution in laws; to analyse law rules, which embed this principle, to unfold tax avoidance composition as violation of law analysis and also to present the order of substance over form principle application, when tax authority has to impose a tax; to study special anti-avoidance rules, which are infixed in Lithuanian Republic tax laws, identify these rules, formulate and analyse seperate definitions of measures pointed against tax avoidance, conception, by employing law rules, to unfold their substance; to estimate relationship between general and specific anti-avoidance rules; to analyse and structure practice of institutions, which solve taxing... [to full text]
Drezza, Lia Barsi. "As regras de subcapitalização no Brasil: distanciamentos e proximidades com os juros sobre o capital próprio e os preços de transferência." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6171.
Full textThis study assesses the impact of the normative statement contained in Articles 24 and 25 of Law No. 12.249/2010 Brazil s "thin capitalization rules" in view of a series of other laws currently in effect that regulate the same issues, namely, the remittance of interest abroad by entities affiliated with enterprises headquartered in tax havens or in countries featuring low-tax regimes. The analysis seeks to highlight the conflicts that can arise from regulation by different laws of the same legal facts, as a means to prevent the occurrence of double taxation by the tax authorities
O presente estudo busca analisar a eficácia social do enunciado normativo contido nos artigos 24 e 25 da Lei nº 12.249/2010, chamado de regras de subcapitalização , tendo em vista a existência, no sistema atualmente vigente, de um conjunto de outros enunciados que acabam por regular o mesmo fato jurídico, qual seja, a remessa de juros ao exterior, para pessoas jurídicas vinculadas, sediadas em países com tributação favorecida ou com regime fiscal privilegiado. A partir dessa análise, buscou-se evidenciar os conflitos que podem surgir da regulamentação, por diferentes proposições normativas, de fatos jurídicos idênticos, como forma de evitar a ocorrência de uma dupla tributação por parte dos órgãos fiscais
Persson, Anna, and Jessica Tedenhag. "Missbruk av skatteavtal : Kan de föreslagna reglerna i BEPS åtgärdspunkt 6 motverka förfaranden som missbrukar skatteavtal. Om inte, kan Sverige motverka sådana förfaranden genom att tillämpa generalklausulen mot skatteflykt?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26901.
Full textIn 2012 the BEPS project started with the purpose of preventing tax subjects from using loopholes in the tax treaties and national tax laws in order to receive tax benefits. In 2013, the OECD published an action plan that identifies 15 actions that is meant to be taken regarding this issue. Action 6 regulates treaty abuse through treaty shopping, which means that a tax subject is searching for the tax jurisdiction with the tax treaty that leads to the most beneficial taxation. To prevent this, Action 6 suggests that a specific LOB-rule and a general anti-avoidance rule, PPT-rule, should be included in the OECD model convention. The LOB-rule regulates in which specific situations a treaty benefit can be granted. The PPT-rule is more general and contains general wordings to cover situations that is difficult to foresee. The purpose of this thesis is to examine whether the proposed rules can fulfill the purpose of Action 6, to prevent treaty abuse. If not possible, it will be determined if Sweden can prevent treaty abuse by applying the general anti-avoidance rule against tax evasion stated in the Swedish skatteflyktslagen. The authors of the thesis are of the opinion that the LOB-rule is too complex in its current wording which makes it difficult to apply. Since the PPT-rule is vague, there is a wide scope for arbitrary assessments leads to an unpredictable outcome when the guidance is unclear. Therefore, the authors find that the rules in its current wordings cannot satisfy the purpose of Action 6. According to the Peru-judgement the skatteflyktslagen can be applicable to situations that are covered by a tax treaty. The transaction should be tested against the general antiavoidance. The fourth prerequisite, in contravention of the purpose of the legislation, is difficult of apply and the judgements of the court varies. The authors believe that if the treaty preamble includes a statement which clarifies that the intention of the treaty is not to allow treaty abuse, the Swedish general anti-avoidance rule can prevent treaty abuse and thereby protect the Swedish tax base against BEPS regarding treaty abuse.
Souza, Bruno Nepomuceno de. "Norma geral antielisiva e desenvolvimento: diagnóstico, formulações normativas à prova e uma contribuição ao desenredo da regulação no Brasil." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18250.
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The yearning for tax collection, to supply with funds the public coffers, and the freedom to organize the business, with the lowest tax burden as possible, polarized the interests of the government and the taxpayers. Almost a 'shelf product', tax planning has always been a broadly sold strategy. However, the State has changed, the values have changed, and the globalisation dramatized reality, highlighting that the legalistic perspective that had once underpinned with certainty the path through the legal loopholes, in fact, distorted the system, enhanced the non-compliance and tax evasion and, in various ways, jeopardized the tax equality. As an attempt to mitigate its effects, discreet and uncompleted steps were taken (in) in Congress, with the edition of a General Anti-Avoidance Rule, although deprived of regulation, (ii) in the case law, with foreigner innovations, in an endeavor to deal with the rule, and (iii) in the doctrine, to substantiate the postures, usually opposed to any step taken, either from a revenue or business bias. In the midst of all this, several attempts arose to regulate the so-called General Anti-Avoidance Rule. The study outlines, therefore, first and foremost, a terminological panorama with the related figures to the theme and an evolution of the debate in the doctrine. Thereafter, it’s revealed the behavior of the federal administrative court. Before the demands and international guidelines, it seeks to lead the debate to the global level, reasoning possible paradigms, to conclude if they would represent models to be transplanted. Soon after, it ranges the whole legislative construction around the issue, as tries of regulation. Ultimately, all the normative formulations are subjected to tests, on the basis of several criteria, with the intent of that, before the envisaged policy and founded on an argument of economic substance and reservations of business purpose, recommendations be provided for a regulation of the brazilian General Anti-Avoidance Rule.
O anseio de arrecadação, para abastecer os cofres públicos, e a liberdade de organizar os negócios, com a menor carga tributária possível, polarizam os interesses do governo e dos contribuintes. Quase 'produto de prateleira', o planejamento tributário ainda é uma estratégia amplamente vendida. Todavia, o Estado mudou, os valores mudaram, e a globalização dramatizou a realidade, evidenciando que a perspectiva legalista que outrora fundamentou com segurança o percurso por brechas da lei, na verdade, distorceu o sistema, acentuou a sonegação e, por diversas vias, comprometeu a isonomia tributária. Como tentativa de mitigar os efeitos, passos discretos e incompletos foram dados (i) no Congresso, com a edição de uma Norma Geral Antielisiva, mas carente de regulação, (ii) na jurisprudência, com inovações estrangeiras, como tentativa de lidar com a Norma, e (iii) na doutrina, para fundamentar as posturas, geralmente contrárias a qualquer passo dado, seja por viés fiscalista ou empresarial. Em meio a tudo isso, inúmeras tentativas surgiram de se regular a denominada Norma Geral Antielisiva. O estudo traça, então, inicialmente, um panorama terminológico com as figuras correlatas ao tema e uma evolução do debate na doutrina. Em seguida, é revelado o comportamento do tribunal administrativo federal. Diante das demandas e diretrizes internacionais, procura-se levar o debate ao plano global, cogitando possíveis paradigmas, para se concluir se representariam modelos a serem transplantados. Logo depois, percorre-se toda a construção legislativa em torno do tema, como tentativas de regulação. Por fim, todas as formulações normativas são postas à prova com base em critérios diversos, com o propósito de que, diante da política pretendida, baseadas em um argumento de substância econômica e ressalvas de propósito negocial, recomendações sejam dadas para uma regulação da Norma Geral Antielisiva brasileira.
Jung, Youjin. "L’imposition des plus-values de cessions directes et indirectes des entreprises dans l’Etat de la source : les exemples de la Chine, de la Corée du Sud et de l’Inde." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020029.
Full textAsia is one of the main destinations in terms of global investment volume. But the existence of legal and fiscal certainties is an important factor for investors’ choices. Several recent cases in the region, including “Lone Star Fund” in South Korea and “Vodafone” in India, seem to question the existence of such certainties. Many foreign enterprises focus on the shares’ purchase and re-sale, which could be linked to speculation. China, South Korea and India, as source states, having identified speculative business which is making huge profits, decided to tax them, with adopting General Anti-Avoidance Rules (GAAR) or a broad interpretation of a tax law principle and also the rule amendment on income deemed to accrue. In so doing, they ignored the presence of conduit companies and did not justify this taxation which would seem to be a breach of their tax treaties.Firstly, this study examines domestic law and judicial practice of these states. In the second phase, it evaluates the extent to which this taxation relates to their tax treaties. Finally, it seeks to understand why they opt for such a tax policy and proposes some solutions to raise the level of predictability of their legal system
Majed, Leila. "L'imposition des revenus d'opérations des entreprises françaises dans les six pays du CCG (Arabie Saoudite, Bahreïn, Emirats arabes unis, Koweït, Oman et Qatar)." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020108.
Full textThe six Arab states of the Gulf Cooperation Council (GCC) still hold collectively vast reserves of oil and gas. But for how much longer? Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar have for a long time taxed only foreign oil companies. Aware of the limits of the oil godsend, these countries are currently seeking to diversify their economic basis by drawing in ever more foreign direct investment outside of the fossil fuel sector. New taxation laws applicable to foreign commercial and industrial activities have therefore been enacted in Saudi Arabia, Kuwait, Oman and Qatar. These laws share two main characteristics: low tax rates and strengthened measures to collect taxes and control the international operations of foreign companies. Under double taxation treaties, French companies operating in that region still enjoy exemption from withholding tax on their GCC revenue. That is a considerable advantage compared to their counterparts based in other Western countries. Yet French companies must now encounter an "aggressive" fiscal policy. They are confronted with attractive fiscal systems but constantly changing, diverse and coercive
Machado, João Afonso Arrochela Lima Novais. "A nova cláusula geral anti-abuso portuguesa : anti-tax avoidance directive." Master's thesis, 2020. http://hdl.handle.net/10400.14/33671.
Full textThroughout this dissertation, an analysis will be made of the current Portuguese General Anti-Abuse Rule, in a comparative plan to the version that was in force until May 2019, and the influence that the European Union's Anti-Tax Avoidance Directive had on the new wording. After an initial approach to the topic in question, the concept of the figure under study will be explored, densifying each of the elements that constitute it, followed by a verification of such elements in a case of Portuguese jurisprudence. Despite the recent reform of the anti-abuse provision in question, which makes it difficult to determine the position defended by the Portuguese Courts in cases where the question of its application has been raised since the new wording came into force, this dissertation will serve to test the scope that the national legislator, under the influence of European provisions, decided to give to the new General Anti-Abuse Rule, through the application to jurisprudential cases that were guided by the old wording of the rule, accentuating any divergences that may arise from the new wording of the elements that constitute the clause. Thus, the chosen theme presents a difficulty motivated by the almost inexistence of legal-tax studies that address the scope of the rule given by the new wording and what will be its impact at the level of the jurisprudence in the medium/long term.
Barreto, Isabella Coelho Paes. "Is the anti-tax avoidance directive´s (ATAD´S) general anti-abuse rule (GAAR) in line with the ECJ case law?" Master's thesis, 2018. http://hdl.handle.net/10400.14/29340.
Full textSantos, Jéssica Filipa Varela Dos. "A Diretiva anti elisão fiscal da União Europeia e a sua adoção no sistema fiscal português: análise de algumas normas." Master's thesis, 2019. http://hdl.handle.net/10316/89758.
Full textA crescente mobilidade de pessoas, capitais, bens e serviços, o avanço tecnológico e a existência de uma economia cada vez mais digital são fatores que influenciam a forma como os agentes económicos se relacionam. A possibilidade de estarem estabelecidos em diferentes Estados propicia o aproveitamento das disparidades existentes entre os diversos ordenamentos jurídicos, principalmente a nível fiscal.Associado a este aproveitamento reside a existência de impostos e a busca pela minimização do seu montante, dada a racionalidade económica da qual os agentes económicos são detentores. Esta prática pode afigurar um planeamento fiscal legítimo e, por isso, um direito exercido conforme o disposto na lei, ou um planeamento fiscal abusivo que, mesmo conforme os termos da lei, é concebido mediante o abuso dos mesmos e sem um propósito económico válido.A proliferação de práticas abusivas tem sido alvo de intensas discussões, principalmente, pelas consequências que estas têm nas receitas do Estado ao provocar a erosão da base tributável e a transferência de lucros (BEPS) e por violar alguns princípios basilares do Direito. Para combater práticas como a evasão e fraude fiscal os Estados-Membros têm integrado nos seus sistemas fiscais medidas anti abuso. O presente relatório debruça-se, deste modo, sobre um diploma que afigura um importante passo no combate às práticas abusivas, a Diretiva (UE) 2016/1164, do Conselho de 12 de julho de 2016. Com a sua análise pretende-se perceber qual o seu grau de incorporação no sistema fiscal português, designadamente quanto à cláusula geral anti abuso e limitação dos gastos de financiamento.
The increasing mobility of significant, capital, goods and services, technological advancement and the existence of a significant digital economy are factors that influence the way economic agents cooperate. The possibility of being established in different States means that disparities between different legal systems, particularly at the level of taxation, can be exploited.Associated with this exploitation is the existence of taxes and the eagerness to minimize its amount, given the rationality of economic entities. This practice may appear to be legitimate tax planning and, therefore, a right exercised in accordance with the law, or abusive tax planning, that even under the terms of the law is conceived through abuse of rights and without a valid economic purpose.The proliferation of abusive practices has been the subject of intense discussions, mainly because of the consequences they have on State revenue by causing the erosion of the tax base and the transfer of profits (BEPS) and by violating some basic principles of Law. To combat practices such as tax evasion and fraud, Member States have integrated anti abuse measures into their tax systems.This report, therefore, addresses a legal text which is an important step towards combating abusive practices, Council Directive (EU) 2016/1164 of 12 July 2016. The aim of this report is to understand their degree of incorporation into the Portuguese tax system, namely the general anti abuse rule and the interest deduction limitation.
Maia, Diana Patrícia Tavares. "Cláusula geral anti abuso : lei antiga e lei nova, que diferenças?" Master's thesis, 2020. http://hdl.handle.net/10400.14/31661.
Full textThis dissertation studies the General Anti-Abuse Rule enshrined in Portuguese law. Taking as a starting point the recent legislative changes, a comparative analysis between the new law and the old law is developed and the background of its framing in the evolution verified in the international panorama is outlined. In order to fulfill this objective, a study is presented of the international instruments that will help us to understand the current reality of this figure, and a study of the characteristic elements in force in the national regime until the transposition of ATAD 1, and of those in force in the current regime. In this way, on the one hand we intend to determine whether there are any significant differences, and, on the other hand, whether this change that gave rise to the new law was indeed necessary for a more efficient fight against tax avoidance.