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Dissertations / Theses on the topic 'International Tax'
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1
Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.
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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Stiassny, Alfred, and Stefan Koren. "Tax and Spend or Spend and Tax? An International Study." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1994. http://epub.wu.ac.at/6303/1/WP_28.pdf.
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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.
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Includes bibliographical references.'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?
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Köthenbürger, Marko. "International tax competition a federal approach /." [S.l. : s.n.], 2000. http://deposit.ddb.de/cgi-bin/dokserv?idn=961542047.
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Fatouros, Dimitrios Michael. "Mathematical modelling for international tax planning." Thesis, Imperial College London, 1998. http://hdl.handle.net/10044/1/7954.
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Kumar, Ajay. "International tax coherence : a development perspective." Thesis, University of Manchester, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.634886.
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This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importantly, this thesis establishes that the present tax treaties neither generate cooperation nor cohere with global welfare. Similarly, it is also found that the other institutions (OECD, IMF, WB and Dispute Settlement) related the tax regime presently do not promote development based on human capabilities. This could help developing countries to pursue a division favouring development (laws favouring development) and understand the institutions better suited to pursue such goals.
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Song, In-chang. "International tax competition : theory and evidence." Thesis, University of York, 1999. http://etheses.whiterose.ac.uk/10868/.
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Zhong, Litao. "Domestic tax policy and international joint ventures /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1240702271&sid=5&Fmt=2&clientId=1509&RQT=309&VName=PQD.
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Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm." Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.
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Hearson, Martin. "Bargaining away the tax base : the north-south politics of tax treaty diffusion." Thesis, London School of Economics and Political Science (University of London), 2016. http://etheses.lse.ac.uk/3529/.
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Developing countries have signed over a thousand tax treaties, at a cost of millions of pounds a year, based on a myth. The predominant legal rationale for so-called ‘double taxation’ treaties is outdated, while the evidence that they attract investment into developing countries is inconclusive. Although the financial gains from tax treaties are split between the treasuries of capital exporting countries and their multinational companies, most of the costs are incurred by the fiscs of capital importing countries. Rational actor models alone cannot explain the diffusion of tax treaties to the global South. The missing piece of the picture is ideas. As developing countries have formed their identities as fiscal states, a century-old narrative describing the deleterious effects of double taxation resulting from international fiscal anarchy has shaped different actors’ preferences. From the perspective of those focused on investment promotion, tax treaties are part of what a state does when it wants to compete for investment, regardless of the evidence about their actual effects. Meanwhile, officials developing the tax system have looked to the OECD as the source of sophisticated technical knowledge, and learned to regard tax treaties as the way to ensure ‘acceptable standards’ for taxing multinational companies. This thesis uses interviews with treaty negotiators, observations of international meetings, and archival research, including case studies from the UK, Zambia, Vietnam and Cambodia selected through a mixed methods strategy. It identifies three diffusion mechanisms: competition by developed countries for outward investment opportunities, ‘boundedly rational’ competition by developing countries for inward investment, and efforts by tax specialists to disseminate fiscal standards. It also highlights two scope conditions. First, competition for inward investment can be blocked if political actors are concerned about raising corporate tax revenue. Second, where the preferences of specialists and nonspecialists in a country do not align, control over veto points is a prerequisite to diffusion.
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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.
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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.
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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature on corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.
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Vergnet, Nicolas. "La création et la répartition de la valeur en droit fiscal international." Thesis, Paris 2, 2018. http://www.theses.fr/2018PA020063/document.
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La crise financière de 2008 et l’accroissement considérable de l’endettement public qui en a résulté ont mis au centre des priorités politiques contemporaines la nécessité de veiller à un alignement entre la fiscalité internationale et la création de valeur. Cette contemporanéité de l’enjeu ne doit pas occulter la redondance de ses causes avec celles qui ont présidé à la mise en place des premiers modèles de conventions fiscales bilatérales durant l’entre-deux-guerres sous l’égide de la Société des Nations. L’étude des travaux de l’organisation durant les années 1920 ainsi que de leur reprise par l’OECE puis l’OCDE au cours de la seconde moitié du XXème siècle permet de constater que l’ordre fiscal international actuel repose sur une logique d’alignement de la répartition de la matière taxable avec la géographie de la création de valeur. L’étonnement que suscite cette constatation lorsqu’elle est mise en perspective avec les critiques faites au système fiscal international actuel invite plus que jamais à étudier les rapports qu’entretient ce dernier avec la création de valeur : leurs connexions, leurs déconnexions, et les tentatives de reconnexions dont ils font l’objetThe 2008 financial crisis and the resulting significant increase in public debt have put the focus of today's political priorities on the need to tax profits in accordance with value creation. The topicality of this issue must not overshadow the striking similarity of its causes with those that led to the drafting of the first model tax treaties in the 1920s under the aegis of the League of Nations. A study of the organisation's work, built on by the OEEC, and the OECD in the second half of the 20th century, shows that the current international tax system already tends to align jurisdiction to tax with value creation. This observation is surprising when put in perspective with the criticisms of the current international tax order. It invites us more than ever to study the relationship between the international tax system and value creation: their connections, their disconnections, and the attempts to reconnect them
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Broun, Stanley. "The double tax consequence of the new double tax treaty between South Africa and Mauritius for persons other than individuals." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20306.
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Mauritius continues to be among the most competitive, stable, and successful economies in Africa. Mauritius actively seeks foreign investment and prides itself on being open to foreign investment. Mauritius amongst other countries is one of the recipients of high volume foreign direct investment (FDI) and is well known for its favourable tax regime. This favourable tax regime remains one of the key reasons why South Africans use Mauritius as a preferred jurisdiction, well suited for passive investments as well as being an investment hub to establish and grow their foreign business activities. In 1996 SA concluded a double tax treaty ('DTT') with Mauritius to guard against potential double taxation. This could occur when a person is considered a tax resident in both South Africa and Mauritius by virtue of the application of the respective tax laws of these countries. The application of the DTT will however result in such a person being deemed to be resident in only one of the countries party to the DTT. On the 17 March 2013 SA signed a new DTT with Mauritius, which will bring about some significant changes for South Africans who have FDI in Mauritius. Of significance are the amendments to Article 4 in the DTT. The new tiebreaker rule provides that the Competent Authorities of the two Contracting States will by mutual agreement endeavour to decide which country has taxing rights in the case of persons other than individuals. This significant change has multiple effects on persons other than individuals and this can lead to a person in fact becoming subject to double taxation. This paper will investigate the effect of the change between Article 4 in the DTT concluded in1996 (in force from 20 June 1997) and the new Article 4 in the DTT signed on the 17 May2013 which came into effect from the 1 January 2016 for South Africans who have foreign direct investments in Mauritius. In conclusion the principles outlined in the relevant chapters will be presented through a practical application of determining if a person other than an individual is subject to double taxation. The application of the domestic laws of both SA and Mauritius and the application of the New IN6 will be applied to an offshore trust established in Mauritius. With the application of the principles and procedures one will be able to see the effect of the tie-breaker rule in the new DTT concluded on the 17 March 2013 between SA and Mauritius.
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Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Theses (Master's)--Vienna University of Economics and Business Administration, 2007.Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.
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Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.
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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
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Strauss, Carien. "The availability of treaty relief for secondary transfer pricing adjustments taking the form of a deemed distribution of an asset in specie in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25465.
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The number of MNEs have increased substantially in recent years, putting a strain on international tax rules which have not developed at the same pace. Many of these MNEs have kept their tax bill at a minimum by shifting profits to low tax jurisdictions by using transfer prices that do not accord with economic reality. In response hereto, many tax jurisdictions have implemented domestic anti-avoidance legislation to assist tax authorities in curbing tax avoidance resulting from the manipulation of transfer prices. SA is an example of such a country. These anti-avoidance provisions typically involve a primary and secondary adjustment. The primary adjustment requires that an adjustment be made to the transfer price used by the MNE in the event that the said price does not reflect an arm's length price. The secondary adjustment concerns itself with making the actual allocation of funds consistent with the primary adjustment by deeming there to be another transaction, i.e. the secondary transaction. In SA, this secondary adjustment takes the form of a deemed distribution of an asset in specie in the case of residents who are companies. As such, this secondary transaction (i.e. the deemed dividend) is subject to Dividends Tax in SA levied at the domestic rate. This study considered whether such a deemed dividend will qualify for treaty relief in the form of the reduced rate provided for by Article 10 of the OECD MTC and UN MTC. In making this analysis, three main issues where specifically considered, namely (i) whether the SA company paying the Dividends Tax will have access to treaty relief in cases where Dividends Tax is not listed as a covered tax in the relevant tax treaty, (ii) whether a deemed dividend under a secondary adjustment in terms of SA domestic law falls within the dividend definition contained in Article 10.3 of the OECD and UN MTC, and finally (iii) whether the relevant deemed dividend can be regarded as 'paid' for purposes of Article 10.1 and 10.2 of the OECD MTC and UN MTC. It was concluded that the SA Company will not qualify for the reduced rate provided for by tax treaties modelled on the OECD MTC and UN MTC as the deemed dividend does not fall within the ambit of the dividend definition contained in these model treaties. However, some of SA's tax treaties currently in force, deviate from the wording used in these model treaties to such an extent that it brings deemed dividends under a secondary adjustment in SA within the scope of the dividend definition, and in doing so, provides the SA Company with access to the reduced rates provided for in tax treaties. Examples hereof are the tax treaties that SA have concluded with the UK and NZ. Should SA decide to adopt a more 'forgiving' approach towards the availability of relief for secondary adjustments, it is recommended that SA either amend the domestic relief provisions to allow access to such relief, or amend the dividend definition contained in the tax treaties it currently has in force to include deemed dividends in terms of secondary adjustments in SA. The first approach is preferred as it is not always possible and timely to amend tax treaties currently in force.
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Moser, Karen. "Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?" Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30894.
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For some countries, such as South Africa, a change of residence to another jurisdiction is a taxable event and may give rise to taxation of capital gains, based on a deemed disposal, even though there has not been an actual realisation of the capital gain. Such taxation is referred to as ‘exit or departure tax’ or ‘exit charge’. Double taxation of capital gains may arise when the former State of residence applies such an exit tax at the time when the taxpayer ceases to be a tax resident of that State, and when the new State of residence, thereafter, taxes the capital gain at the time of the actual disposal of the asset and realisation of the capital gain. A South African resident individual who emigrates, is therefore exposed to the risk of such double taxation. Double tax treaties following the OECD Model Convention aim at avoiding double taxation and provide distributive rules regarding capital gains in Article 13. This study examines if double tax treaties protect the individual emigrating from South Africa against the application of South Africa’s exit tax. Typical assets considered in the study are shares in a company, held as an investment. The analysis begins with an overview of the applicable rules of the South African Income Tax Act in respect of the capital gains tax levied when a South African resident individual emigrates and ceases to be a resident of South Africa. It then distinguishes between exit taxes in the strict sense (taxation of the accrued value at the time of emigration) and trailing taxes (extended tax jurisdiction, taxing the capital gains at the time of realisation after the emigration). The analysis then concentrates on four subquestions, i.e. (i) whether Art. 13(5) of the OECD Model Convention (2017) applies to exit taxes, (ii) whether Art. 13(5) of the OECD Model precludes the application of an exit tax, (iii) to what extent double tax treaties are able to mitigate the risk of double taxation in the case of exit taxes, and (iv) whether the tax treaty network of South Africa provides any protection against double taxation caused by the application of the South African exit tax. It was concluded that it is generally accepted, with the exception of a minority of authors, that the distributive rule of Art. 13(5) OECD Model includes capital gains arising from a deemed alienation and that that article does not preclude the former State of residence from applying its exit tax at the time when the person is still a resident of that State. However, Art. 13(5) OECD Model does preclude the application of trailing taxes after the person ceases to be a resident. In order to allow the application of trailing taxes, double tax treaties need to explicitly provide for this in a specific clause in the capital gains-article of the tax treaty. The exclusive allocation of taxing rights in art. 13(5) OECD Model in favour of the State of residence does not mitigate the risk of double taxation in the case of exit taxes in the strict sense. In order to avoid double taxation of that portion of the capital gain that already has been subjected to an exit tax in the strict sense, double tax treaties need to include a specific clause in the capital gains-article of the tax treaty, which obliges the new State of residence, when taxing the capital gain at the moment of realisation, to take into account the value that was subjected to the exit tax (step-up in the base cost). South Africa concluded only two treaties which provide for such a step-up in the base cost, one of which has not yet entered into force. This leaves the individual South African resident who emigrates, largely unprotected against double taxation of capital gains at a tax treaty level. It is recommended that South Africa include such specific clauses that provide for a step-up in the base cost in more tax treaties, especially in tax treaties with countries that do not already grant a step-up in terms of their domestic tax laws.
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Radhakrishna, Nikisha. "Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30960.
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Transfer pricing may be described as the process by which related entities set prices at which they transfer goods or services between each other. Multinational entities (MNEs), by virtue of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentially set transfer prices that would result in more profit being earned in lower taxing jurisdictions rather than in countries with higher tax rates. As a result the tax base of higher taxing jurisdictions is eroded by virtue of MNE’s transfer pricing policies. The Organisation for Economic Cooperation and Development (OECD) noted that the erosion of a country’s tax base is a global issue faced by many tax authorities. In order to be transfer pricing compliant, MNEs need to ensure that their intercompany transactions are conducted at an arm’s length basis. As per the OECD Transfer Pricing Guidelines, the arm’s length principle is defined as: “the international transfer pricing standard that OECD member countries have agreed [and that] should be used for tax purposes by MNE groups and tax administrations.” The establishment of an arm’s length price by an MNE can differ to the price set by a tax authority for the MNE’s intercompany transactions. As a result of the uncertainty endured by MNEs, there has been a number of transfer pricing disputes between tax authorities and taxpayers. In order to minimise transfer pricing disputes, the OECD has recognised the need for transparent, efficient and consistent discussions between taxpayers and tax authorities. Advanced pricing agreements (APAs), as per the OECD Transfer Pricing Guidelines, is a tool that attempts to prevent disputes from arising by proactively determining the criteria for applying the arm’s length principle to intercompany transactions. In June 2017, South Africa adopted a preliminary position towards implementing measures to make cross-border dispute resolution between taxpayers and tax authorities more effective through the Multilateral Convention to Implement Tax-treaty Related Measures to Prevent BEPS (MLI). Although South Africa has shown its commitment to the OECD through signing the MLI, the South African Revenue Service (SARS) has seemingly excluded transfer pricing matters from the advanced tax ruling system. Accordingly, there is no APA program in place within the South African fiscal system. There is also very little explanation offered by SARS for not implementing an APA system. This study argues that taxpayers and the tax revenue authorities have different views on the arm’s length principle. SARS and South African taxpayers are no different and may very well face such challenges. In light of such challenges, this study investigates whether SARS and the taxpayer may find relief with the implementation of an APA program. It is suggested that through the use of APAs, the arm’s length principle will be pre-determined and agreed by the parties. This will ultimately create certainty for many taxpayers, i.e. investors, due to the predictability of the transfer prices. In addition this study recommends introducing an APA program through an amendment of the current advance tax ruling legislation in order to open the ambit so as to include transfer pricing matters. Thereafter, SARS would need to introduce an APA program under Article 25(3) of South African tax treaties, through the publication of a guide on APAs like the way it was done for the MAP.
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Foster, Martie. "Withholding tax on services : a square peg in a round hole? : an analysis of intra-group cross border services in the context of source, related transfer pricing principles and witholding taxes." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/13146.
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Includes bibliographical references.Various countries have extended the levying of withholding taxes beyond the traditional withholding taxes on royalties, dividends and interest. Withholding taxes are now often levied on services such as management services, professional services, technical services, financial services, insurance services, fees, commission, advisory services and digital services, amongst others. The purpose of this paper is to consider the impact of these withholding taxes on certain services, in particularly intra-group cross border services in the context of source and related transfer pricing principles.
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Van, Schalkwyk Johannes Murray. "An analysis of treaties for the exchange of information for tax purposes impacting a South African retail sector taxpayer and financial institutions trading in the Southern African development community region." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15712.
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Based on recent international tax developments, global revenue authorities have identified a need for the exchange of taxpayer information (EOI) to identify both tax evasion and tax avoidance. This will impact the South African Development Community (SADC) tax payers and financial institutions by increasing the need for additional administrative capacity to identify and report such information, and for revenue authorities to share such information in appropriate circumstances. A number of bilateral and multilateral treaties are currently applicable to SADC taxpayers that regulate the exchange of information by revenue authorities. An analytical comparison between these treaties was performed to identify deviations from the Model Tax Convention (MTC) of the Organisation for Economic Cooperation and Development (OECD). Treaties included in the analysis are those relevant for the South African retail sector trading in various African countries. The comparison of the recent SADC peer reviews of exchange of information revealed significant deficiencies in certain treaties and domestic laws regarding the identification of beneficial owners, bank secrecy, confidentiality rules and underlying document retention, and insufficient EOI agreements are in place. Significant work in amending domestic legislation and administrative capacity building is therefore still required for countries in the SADC region before they can be admitted as parties to the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Additional investment in IT systems for revenue authorities will be crucial to handle and keep up with this increased information demand. Information will need to be collected, retained and reported using the agreed XML data standards. Conversely, financial institutions and taxpayers will also need to adjust their own tax systems in order to identify reportable information, and be prepared to comply with ad hoc or periodic requests from revenue authorities, even if it involves the tax affairs and information of third parties. EOI increases the risk for the infringements of a South African retail taxpayer's rights to privacy, confidentiality, just administrative action, access to information and access to courts.
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McCann, Patrick Joseph. "The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16705.
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Includes bibliographical referencesThe OECD made certain recommendations in its 2014 discussion draft, "Neutralising the Effects of Hybrid Mismatch Arrangements", comprising recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South Africa's tax laws and double tax conventions as these relate to cross border financing arrangements between two taxpayers using hybrid instruments or hybrid entities. These hybrid entities and mismatches and which give rise to mismatch outcomes either through a deduction arising in either jurisdictions or a deduction arising in one jurisdiction without an inclusion in income in the other jurisdiction. This assessment is made to understand how these recommendations could impact on South Africa's tax laws and double tax conventions. This impact is assessed by determining the publically expressed sentiment of the South African government towards the OECD's base erosion and profit shifting proposals and thereafter by assessing how the above noted recommendations may interact with the Income Tax Act and South Africa's double tax conventions to address mismatches within the scope of this dissertation. This interactions is assessed by: reviewing the treatment of cross border hybrid instrument and hybrid entity arrangements in the Income Tax Act, the withholding tax measures in the Income Tax Act, the treatment of these arrangements in double tax conventions concluded by South Africa, and the interaction of the recommendations in the above OECD report with the Income Tax Act and double tax conventions concluded by South Africa. Conclusions are then drawn from this analysis. The review of publically expressed sentiments of the South African government evidenced support for the OECD's base erosion and profit shifting proposals but also a sensitivity to South Africa's tax sovereignty. The review of the treatment in the Income Tax Act of the arrangements within the scope of this dissertation found that at times the Income Tax Act potentially did not resolve the mismatches of concern and that withholding tax may not have the potential to comprehensively preserve the tax base against these arrangements, particularly taking into account the influence of double tax conventions. The review of the recommendations in the above OECD report found that these recommendations could assist existing domestic tax law measures in addressing the mismatch outcomes of concern, albeit not necessarily comprehensively and potentially at the cost of added complexity. It was also found that the double tax convention recommendations appeared to have limited impact to clarifying and confirming the existing treatment of arrangements involving hybrid entities. These findings are significant as they indicate a support for the OECD's recommendations by the South African government and that the recommendations could assist in addressing the mismatch outcomes addressed in this dissertation.
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Claassen, Theunis Cornelis. "The Admissibility of Extrinsic Evidence in the Interpretation of Double Tax Conventions - A South African Perspective." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32577.
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A recent South African judgment concerning the application of the most favoured nation clause in the South Africa/ Netherlands double tax convention has once again raised questions regarding the correct approach to the interpretation of treaties in South Africa and what information should be admissible as part of this process. In particular the court's strict approach to the admissibility of extrinsic evidence in the interpretation of double tax treaties and the application of the parol evidence rule requires further investigation. This dissertation considers this question by first analysing the approach to interpretation and the admission of extrinsic evidence as provided for under the Vienna Convention on the Law of Treaties. Thereafter, the South African domestic approach to interpretation and the principles regulating the admission of extrinsic evidence is considered. A particular focus is placed on the parol evidence rule as applied by South African courts. Following this analysis, the dissertation proceeds with a comparison of the two approaches in order to determine any commonalities and differences that might exist. Through this process of comparison, the dissertation finds that the contemporary South African approach to interpretation, is largely aligned with the approach in the Vienna convention, subject to certain limitations on evidence admissibility as provided for under the domestic parol evidence rule. The dissertation concludes that it would be appropriate for a South African court to apply the ordinary domestic principles of interpretation when interpreting tax treaties, provided that this process must still be informed by the principles of the Vienna Convention, other sources of customary international law and foreign case law on the interpretation of treaties. The interpretive process would nevertheless remain subject to the domestic principles of evidence admissibility and the parol evidence rule.
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.
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Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.
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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxation and current definitions of corporate residence in domestic law and tax treaties. The formulations of residence based on incorporation, central management and control, and place of effective management, particularly as applied to multinational enterprises, are considered and are found to be deficient. Part II critically analyzes the major policy responses of the UK and Canadian governments to the exploitation of corporate residence. It argues that key legislative and administrative responses to international tax avoidance activities, for both outbound and inbound investment, are purportedly based on the acceptance of formal corporate residence yet undermine that concept in an effort to impose tax or refuse treaty relief based on where economic interests actually exist. The responses considered are the application of controlled foreign companies legislation to offshore subsidiaries, the invocation of treaty anti-abuse rules with respect to offshore intermediaries, and the use of overarching general anti-avoidance measures to challenge varied structures that rely on offshore entities. These haphazard anti-avoidance rules are overlaid with revenue authorities' indignation at the motivations that underlie many corporate relocations. It is argued that a more coherent approach would be to focus on the objective reality or unreality of corporate establishment, by reformulating corporate residence in domestic law and tax treaties.
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Goosen, Chantelle. "International Tax Planning: The Concept of Place of Effective Management." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4624.
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This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa.
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Troeger, Vera E. "Twisted Politics: The Domestic and International Roots of Tax Policies." [S.l. : s.n.], 2007. http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-64378.
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Beer, Sebastian. "Productive and Unproductive Reactions of MNEs to International Tax Differentials." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4559/1/SSRN%2Did2610616.pdf.
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I provide initial evidence that international taxation impacts the magnitude of R&D investments in the UK. Relying on a simple theoretical model, I show that the observed response is consistent with the mispricing of intra-group transactions. My structural estimates suggest that transfer prices for internally provided innovation increase by around three percent in response to a one percentage point increase in foreign taxation. This response is more pronounced than previous estimates of aggregate profit shifting indicate, supporting concerns on the susceptibility of intangible assets to facilitate profit relocation. (author's abstract)Series: WU International Taxation Research Paper Series
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Stander, Roschenka. "The Tax base of South African individuals : an international comparison." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41455.
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South Africa changed its tax system from a source-based to a resident-based
system in 2001. This change is in line with tax reforms worldwide. However,
over the last two decades, personal income tax reforms have not resulted in a
noticeable increase in tax revenue worldwide, even though governments find
themselves hard-pressed to maintain or increase their expenditure.
The aim of this study was to compare the South African tax base, which relies
on taxing individuals, with the tax base used in another developing country,
namely India, as well as to those applied in two developed countries, namely
the United Kingdom (UK) and the United States (US). This comparison
identified similarities and differences between the countries, and highlighted
possible improvements to South African tax legislation in order to broaden the
country‟s tax base and potentially increase tax revenues. For the purposes of
the study, a tax base can be defined as the total income of an individual, after
allowing for specified deductions, allowances and other adjustments, on which
tax is levied.
It was determined that the tax base used in South Africa is similar in some
respects to those used in India, the UK and the US. An improvement that South
Africa could adopt is the inclusion of the annual value of house property, as
specified in the Indian tax system. The employment abroad exclusion from
income could be replaced by a foreign-earned income exclusion, as applied in
the US tax system. It was also determined that permitting certain deductions
could in fact increase the tax base, as these deductions could entice taxpayers
to register for tax, therefore increasing tax compliance and ultimately increasing
tax revenue. By adopting any of the advantages of the other tax systems, South
Africa can broaden its tax base and generate additional tax revenue to support
the government‟s needs.Dissertation (MCom)--University of Pretoria, 2013.
gm2014
Taxation
unrestricted
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Felber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.
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Daily, Robert L. "Avoiding Taxes On Foreign Profits: How To Fix the Games That Multinationals Play." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/517.
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The current United States tax code regarding foreign sourced income is outdated for a heavily globalized and interconnected world. Multinationals have played certain games with the tax code to lower their domestic and foreign tax bill. This form of tax avoidance has real economic effects that are leading to non-optimal economic outcomes. This paper will begin by offering examples of how multinationals are avoiding taxes, especially in the pricing of intangible assets. Other countries have adopted different ways to tax foreign profits; notably most countries either have a worldwide non-deferral tax system or a territorial tax system. There are costs and benefits associated with both systems of taxation that must be considered before adoption. Ultimately, this paper will conclude that a territorial tax system combined with an overhaul of the current rules regarding transfer pricing will lead to a better economic outcome than the current U.S. system of taxation.
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Dainoff, Charles A. "OUTLAW HEAVEN: WHY STATES BECOME TAX HAVENS." UKnowledge, 2018. https://uknowledge.uky.edu/polysci_etds/24.
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It is the argument of this dissertation that states become tax havens as a conscious economic development strategy. These states – more properly referred to as "jurisdictions" because some lack the sovereignty of the traditional Westphalian state – do not have the natural resources or the population to pursue more traditional economic development strategies, but they do have the ability to write or implement laws that create a virtual resource: banking secrecy. These jurisdictions are able to carry out this strategy because they tend to be well-governed, stable, and relatively wealthy, making them attractive partners for the international banking, legal, and accounting firms that drive offshore finance, and then for their customers – both individual and corporate – as well. The qualities tax havens possess also enable them to calculate that the benefits they reap from pursuing this strategy outweigh any penalties assessed by anti-tax haven international collective action activities, such as the naming and shaming campaigns of 2000.
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Hongler, Peter, and Pasquale Pistone. "Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4509/4/SSRN%2Did2591829.pdf.
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This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital presence is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory.
Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a
structural revision of the criteria for allocating taxing rights on cross-border business income in the era of the digital economy.
This paper should be understood as a discussion paper and first proposal to shed further light
on (i) whether there is a theoretical justification for a new PE nexus based on digital
presence, (ii) how a new PE nexus based on digital presence could be defined and (iii)
whether and how potential implementation issues could be resolved.
By publishing the present blueprints for a new PE nexus, the authors wish to provoke a more
concrete discussion on this particularly important matter. (authors' abstract)Series: WU International Taxation Research Paper Series
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Styane, Tarryn. "Place of effective management' A comparison between the South African domestic tax concept and the International tax concept." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4563.
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Nguyen, Thi Thuy Trang. "Essays on public sector management: An international study on tax administration." Doctoral thesis, Universitat Autònoma de Barcelona, 2020. http://hdl.handle.net/10803/671381.
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Aquesta dissertació s’ha abordat i emmarcat per tenir en compte la perspectiva del rendiment de l’administració pública i presenta els resultats de les meves investigacions sobre qüestions relacionades amb l’AT des de diferents dimensions, en diversos països i durant molts anys. Cobreix tres capítols corresponents a tres articles empírics. El primer capítol tracta de mesurar el rendiment de l’AT a 44 països (32 països de l’OCDE i 12 països que no pertanyen a l’OCDE), tot considerant la presència de variables contextuals. Utilitzant els estimadors de frontera desenvolupats i avançats recentment, com ara l’enfocament StoNED semi-no paramètric (embolcall de dades no paramètric estocàstic) de Johnson i Kuosmanen (2011, 2012) i l’enfocament d’ordre condicional m (Daraio i Simar, 2005, 2007), l’estudi es va dur a terme amb dades comparatives, extretes de la base de dades recent sobre TA, la base de dades TA de l’OCDE, versions 2013, 2015 i 2017 durant dos períodes entre 2008-2011 i 2012-2015. El segon capítol observa la competitivitat fiscal en la seva dimensió de complexitat fiscal, abastant 88 països en períodes temporals (2005-2016) i utilitzant el mètode fronterer no paramètric de dades del panell, és a dir, el model d’anàlisi d’embolcall de dades sense sortida explícita (d’ara endavant, dades del panell DEA-WEO ). Es va dur a terme una visió exhaustiva de la simplificació fiscal mesurant l’eficiència tant de l’anàlisi contemporània com a la llarga (Surroca et al., 2016; Pérez-López et al., 2018), que permet produir un rànquing (Toloo i Kresta, 2014), i examinar el canvi de productivitat d’aquests sistemes tributaris amb l’índex de Malmquist (Karagiannis i Lovell, 2016). Per continuar, el tercer capítol, que adopta un enfocament institucional, aborda els determinants de la complexitat tributària posant l’accent en l’impacte de la qualitat de l’entorn institucional, emprant l’estimador del mètode generalitzat de moments (sistema-GMM) del sistema de panells (Arellano i Bover, 1995; Blundell i Bond, 1998).
Prenent una combinació de mètodes alternatius (incloent paramètrics i no paramètrics), tècniques innovadores i múltiples especificacions, aquesta dissertació contribueix generalment a la literatura de l’administració pública com el primer estudi empíric quantitatiu i un dels pocs projectes que aborden l’AT a nivell nacional múltiples disciplines, és a dir, gestió del sector públic, fiscalitat i anàlisi d’eficiència. És el primer intent en el camp per destacar (i) l’avaluació del rendiment de l’AT, adquirida simultàniament a partir de les opinions tant del cost administratiu com del nivell d’aplicació per a l’AT òptima, tal com es troba a Keen i Slemrod (2017), (ii) l’aplicació de la mesura del rendiment fiscal amb mètode fronterer no paramètric en el context de la producció implícita, i (iii) la investigació de determinacions institucionals de complexitat fiscal, posant èmfasi en la llibertat econòmica i de governança amb una combinació de mètodes paramètrics i no paramètrics.Esta disertación se ha abordado y enmarcado para tener en cuenta la perspectiva del desempeño de la administración pública, y presenta los resultados de mis investigaciones sobre cuestiones relacionadas con la asistencia técnica desde diferentes dimensiones, en varios países y durante muchos años. Cubre tres capítulos correspondientes a tres artículos empíricos. El primer capítulo busca medir el desempeño de la AT en 44 países (32 países de la OCDE y 12 países no OCDE), considerando la presencia de variables contextuales. Utilizando los estimadores de frontera avanzados y desarrollados recientemente, como el enfoque semiparamétrico StoNED (Stochastic Nonparametric Envelopment of Data) de Johnson y Kuosmanen (2011, 2012) y el enfoque de orden condicional-m (Daraio y Simar, 2005, 2007), El estudio se realizó con datos comparativos, extraídos de la base de datos reciente sobre AT, la base de datos de AT de la OCDE, versiones 2013, 2015 y 2017 para dos períodos entre 2008-2011 y 2012-2015. El segundo capítulo observa la competitividad tributaria en su dimensión de complejidad tributaria, al cubrir 88 países en un período de tiempo (2005-2016) y utilizando el método de frontera no paramétrica de datos de panel, es decir, el modelo de análisis envolvente de datos sin salida explícita (en adelante, datos de panel DEA-WEO ). Se realizó una mirada exhaustiva sobre la simplificación tributaria midiendo la eficiencia tanto en análisis contemporáneos como de largo plazo (Surroca et al., 2016; Pérez-López et al., 2018), lo que permite producir un ranking (Toloo y Kresta, 2014), y examinar el cambio de productividad de estos sistemas tributarios con el índice de Malmquist (Karagiannis y Lovell, 2016). Para continuar, el tercer capítulo, con un enfoque institucional, aborda los determinantes de la complejidad tributaria haciendo hincapié en el impacto de la calidad del entorno institucional, empleando el estimador del método generalizado de momentos del sistema de panel (system-GMM) (Arellano y Bover, 1995; Blundell y Bond, 1998). Tomando una combinación de métodos alternativos (incluidos paramétricos y no paramétricos), técnicas innovadoras y múltiples especificaciones, esta disertación generalmente contribuye a la literatura de administración pública como el primer estudio empírico cuantitativo y uno de los pocos proyectos que abordan la AT a nivel internacional desde múltiples disciplinas, es decir, gestión del sector público, fiscalidad y análisis de la eficiencia. Es el primer intento en el campo de resaltar (i) la evaluación del desempeño de la AT, adquirida simultáneamente de las opiniones tanto del costo administrativo como del nivel de ejecución para una AT óptima, como se encuentra en Keen y Slemrod (2017), (ii) la aplicación de la medida del desempeño tributario con el método de frontera no paramétrico en el contexto del producto implícito, y (iii) la investigación de las determinaciones institucionales de la complejidad tributaria, enfatizando la gobernabilidad y la libertad económica con una combinación de métodos paramétricos y no paramétricos.
This Dissertation has been approached and framed to account for public administration performance perspective, and presents the results of my investigations into Tax administration (TA)-related issues from different dimensions, across multiple countries and many years. It covers three chapters corresponding to three empirical papers. The first chapter seeks to measure the performance of TA across 44 countries (32 OECD and 12 non-OECD countries), while considering the presence of contextual variables. Using the recently developed and advanced frontier estimators, such as the semi-nonparametric StoNED (Stochastic Nonparametric Envelopment of Data) approach by Johnson and Kuosmanen (2011, 2012) and the conditional order-m (Daraio and Simar, 2005, 2007) approach, the study was conducted with comparative data, extracted from the recent database on TA, the OECD TA database, versions 2013, 2015 and 2017 for two periods between 2008-2011 and 2012-2015. The second chapter observes the tax competitiveness in its tax complexity dimension, by covering 88 countries over timespan (2005-2016) and using the panel data nonparametric frontier method, i.e. the data envelopment analysis model without explicit output (hereafter, panel data DEA-WEO). A thorough view on tax simplification was conducted by measuring the efficiency both contemporaneous and long-run analysis (Surroca et al., 2016; Pérez-López et al., 2018), which allows producing a ranking (Toloo and Kresta, 2014), and examining the productivity change of these tax systems with Malmquist index (Karagiannis and Lovell, 2016). To be continued, the third chapter, taking an institutional approach, addresses the determinants of tax complexity stressing the impact of institutional environment quality, employing the panel system generalised method of moments (system-GMM) estimator (Arellano and Bover, 1995; Blundell and Bond, 1998). Taking a combination of alternative (including parametric and nonparametric) methods, innovative techniques and multiple specifications, this Dissertation generally contributes to public administration literature as the first quantitative empirical study and one among only a few projects that address TA at a cross-country level from multiple disciplines, i.e. public sector management, taxation, and efficiency analysis. It is the first attempt in the field to highlight (i) the performance evaluation of TA, acquired simultaneously from the views of both administrative cost and enforcement level for optimal TA, as found in Keen and Slemrod (2017), (ii) the application of tax performance measure with nonparametric frontier method in the context of implicit output, and (iii) the investigation of institutional determinations of tax complexity, emphasising the governance and economic freedom with a combination of parametric and nonparametric methods.
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Nikolakakis, Niki. "The international legal ramifications of the OECD's harmful tax competition crusade /." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101823.
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In 1998 the Organization for Economic Cooperation and Development (the "OECD") commenced a campaign to eliminate harmful tax competition focusing on geographically mobile activities. The OECD targeted 35 jurisdictions and demanded that those nations amend their tax laws to remove the harmful features that provided more favorable tax treatment to geographically mobile capital than was available in some of its Member States. This thesis examines the international responsibility of the OECD and its Member States to determine whether their conduct in waging this campaign is in accordance with the international legal principles of state sovereignty and non-intervention. As an international actor with legal personality, the conduct of the OECD is found to engage its international responsibility for the breach of state sovereignty and non-intervention. The Member States in support of the OECD's actions are found to have primary and secondary responsibility under international law for the OEOD's actions.
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Baker, Philip. "A comparative study of the tax treatment of international commercial transactions." Thesis, SOAS, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337617.
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Zissimos, Ben. "Issues of international tax and trade policy conflict and co-operation." Thesis, University of Warwick, 2003. http://wrap.warwick.ac.uk/2665/.
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Chapter 2, titled "Hotelling Tax Competition" shows how competition among governments for mobile firms can bring about excessive differentiation in levels of taxation and public good provision. Hotelling's Principle of Minimum Differentiation is applied in the context of tax competition and shown to be invalid. Instead, when an equilibrium exists, differentiation of public good provision is maximized. Non-existence of equilibrium, which is possible, is a metaphor for intense tax competition. The chapter also shows that, to some extent, perfect tax discrimination presents a solution to the existence problem created by Hotelling tax competition, but that the efficiency problem of Hotelling tax competition is exacerbated. Chapter 3 shows how the institutional rules imposed on its signatories by the GATT created a strategic incentive for countries to liberalize gradually. Ree trade can never be achieved when punishment for deviation from a trade agreement is limited to a 'withdrawal of equivalent concessions' , the most severe form of punishment allowed (Article XXVIII). Retaliation is not allowed to entail higher tariffs than those set by the initial deviant. If, in addition, tariff bindings (Article 11) limit an initial deviation from an agreement in a similar way, then efficient self-enforcing tariff reductions must proceed in a series of steps or 'rounds'. Chapter 4 provides an answer to the question "Why are trade agreements regional? " It argues that free trade agreements (FTAs) are regional because, in their absence, optimal tariffs are higher against (close) regional partners than (distant) countries outside the region. Optimal tariffs shift rents from foreign firms to domestic citizens. Lower transport costs imply higher rents and therefore higher tariffs. So regional FTAs have a higher payoff than non-regional FTAs. Therefore, only regional FTAs may yield positive gains when sponsoring an FTA is costly. To analyze equilibrium, standard theory of non-cooperative networks is extended to allow for asymmetric players. Naive best response dynamics show that 'trade blocks can be stepping blocks' for free trade.
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Harris, Peter Andrew. "International aspects of the imputation form of corporate income tax systems." Thesis, University of Cambridge, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.364541.
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.
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Freudenberg, Brett David, and na. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Griffith University. Department of Accounting, Finance and Economics, 2009. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20100615.094301.
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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental standpoint as to which entity or individual should effectively be paying the tax. These alternatives may not result in the same conclusions, particularly for the taxation of business forms. To provide one example, if the business form has separate legal entity status from its members, should the business form, as a legal person, be subject to tax separately from its members? From a legal standpoint the response to this question is that such a business form should bear the impost. However, from an economical perspective it may be preferable that the business income and/or losses are directly allocated to its members. Indeed, tax transparency (aggregate approach) has been argued as an economically superior model, although it is not without its critics...
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Freudenberg, Brett David. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/366610.
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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental standpoint as to which entity or individual should effectively be paying the tax. These alternatives may not result in the same conclusions, particularly for the taxation of business forms. To provide one example, if the business form has separate legal entity status from its members, should the business form, as a legal person, be subject to tax separately from its members? From a legal standpoint the response to this question is that such a business form should bear the impost. However, from an economical perspective it may be preferable that the business income and/or losses are directly allocated to its members. Indeed, tax transparency (aggregate approach) has been argued as an economically superior model, although it is not without its critics.1 Criticisms against tax transparency include the risk to tax revenue and the potential to distort investment decisions when allocated losses exceed a member’s financial exposure.2 Despite these criticisms, several foreign jurisdictions have implemented tax transparency in relation to business forms that are characterised by separate legal entity status and limited liability for members (referred to as tax transparent companies or transparent companies). Prominent examples include the United States’ S Corporations and Limited Liability Companies (LLC), the United Kingdom’s Limited Liability Partnerships (LLP) and New Zealand’s Loss Attribution Qualifying Companies (LAQC). The Australian government has been reluctant to fully embrace transparent companies, preferring the integrated approach of a full imputation system applying to corporate distributions. However, in response to pressure for reform, the Australian government has recently introduced two transparent companies, although they are not broadly available.3 These Australian transparent companies are incorporated limited partnerships used for venture capital investments (venture capital ILPs) and amendments to controlled foreign hybrid companies (CFC hybrids). The question that needs to be raised in relation to the introduction of the foreign transparent companies entails precisely what were the underlying motivations that prompted their implementation in the first place. In particular, were these entities introduced purely on the basis of promoting tax neutrality, or were other factors or motivations influential in their creation? If, indeed, other factors were at play then this implicates the obvious question regarding the existence of similar factors in Australia – thereby, perhaps, facilitating the creation of the same type of entities in this jurisdiction. A further interrelated question that needs to be confronted is whether these foreign jurisdictions have ensured that their tax revenue is not prejudiced or affected through the allocation of tax losses to members who do not have full liability exposure. If this is the case, then the consequent concern implicated here is whether Australia’s present loss restriction rules would be able (in such a circumstance) to adequately protect tax revenue in the pursuit of developing such a tax transparent company? A final concern stemming from the foregoing issues is that, given the purported benefits that accrue to closely held businesses via tax transparent companies, how does transparency influence problems faced by this sector in terms of complexity, financing and governance. It is these relevant questions to which attention will be focused on in this dissertation. In addressing these pertinent issues, tentative recommendations for policy and legislative reforms will be formulated in the concluding chapters.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
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Gildemeister, Arno. "L’arbitrage des différends fiscaux en droit international des investissements." Thesis, Paris Est, 2011. http://www.theses.fr/2011PEST0056.
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L'arbitrage des litiges fiscaux entre particuliers et Etats semblait, récemment encore, ne pas aller de soi. Ces dernières années ont cependant vu naître une jurisprudence arbitrale mettant la fiscalité à l'épreuve du droit international des investissements. La présente thèse s'attache à retracer et évaluer ce phénomène, qui soulève de nombreux sujets juridiquement complexes et politiquement délicats.Ces arbitrages sont sous-tendus par une dialectique subtile opposant protection des investisseurs et souveraineté fiscale de l'Etat d'accueil. La poursuite de ces deux objectifs concurrents constitue la trame de questions épineuses. Les arbitres doivent ainsi, par exemple, apprécier la portée réelle des garanties de stabilisation ou d'exemption fiscales accordées à des investisseurs étrangers, ou encore déterminer si une mesure fiscale constitue une expropriation déguisée, une discrimination prohibée ou un traitement injuste ou inéquitable, au sens d'un traité d'investissement.Avant de trancher ces litiges, les arbitres doivent nécessairement examiner si l'Etat a véritablement – et valablement – consenti à ce que l'exercice de ses prérogatives fiscales soit apprécié par une justice « privée », et si les garanties matérielles inscrites aux traités d'investissement s'appliquent aux mesures fiscales.Une vue d'ensemble de ces affaires révèle, d'une part, que la fiscalité s'accommode sans difficulté particulière de la voie arbitrale, celle-ci constituant une méthode fonctionnelle de règlement des litiges fiscaux internationaux, et d'autre part, que les solutions jurisprudentielles sont globalement satisfaisantes, les arbitres sachant prendre en compte les particularités du sujetOne might not think that tax disputes should ordinarily be susceptible to resolution through arbitration. However, recent years have seen the unfolding of an arbitral jurisprudence that puts taxation to the test of international investment law. The present thesis seeks to give an account of and evaluate this phenomenon, which raises numerous legally complex and politically delicate issues.These arbitrations consist, fundamentally, in balancing the need to protect investors with the respect for the fiscal sovereignty of the host State. The pursuit of these two competing goals lays the ground for inevitably thorny questions. Thus, arbitrators are called upon to examine the validity and reach of stabilization guarantees or of tax exemptions granted to foreign investors, or even to determine if a tax measure amounts to a disguised expropriation, a prohibited discrimination, or inequitable treatment, in the meaning of an investment treaty.Before resolving these issues, arbitrators must ascertain whether the State has really – and validly – consented to submit the exercise of its taxation powers to the scrutiny of a ‘ private ' legal process, and whether the relevant guarantees enshrined in investment treaties apply to the tax measures in question.An analysis of these matters reveals that arbitrators can address questions of tax law without any particular difficulty and that arbitration is a practical method of dealing with these international tax disputes. Moreover, the solutions reached by international arbitral tribunals are, on the whole, satisfying, as arbitrators take into account the particular needs entailed in balancing the public and private interests at stake
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Stepenskyi, E. I. "Offshore zones in international business." Master's thesis, Sumy State University, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75550.
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У кваліфікаційної магістерської роботі досліджено фінансовий механізм функціонування офшорного бізнесу, проаналізовано позитивні та негативні наслідки використання офшорних схем як у світовій практиці, так і в Україні зокрема, а також сформульовано пропозиції щодо основних напрямів вдосконалення регулювання офшорного бізнесу.In the qualification master's work I investigated the financial mechanism of offshore business functioning , the positive and negative consequences of using offshore schemes both in the world practice and in Ukraine in particular are analyzed, as well as proposals on the main directions of improvement of offshore business regulation are formulated.
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Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.
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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the grantor) who has voluntarily capitalised it with value. Differences of tax treatment, particularly in the attribution of trust income, recognition of trust residence and treatment of distributions, contribute to international outcomes of non-taxation or double taxation. The thesis has three aims: first, to identify the principles by which countries tax trust-related income, taking as the basis for this inquiry the tax laws of Australia, the United States, the United Kingdom and New Zealand; secondly, to identify unintended international non-taxation and double taxation associated with the use of a trust in treaty and non-treaty situations; and thirdly, to propose principles of tax and treaty design that can be incorporated into the existing international tax order in response to the problems so identified. Tax treaty analysis is undertaken by reference to the OECD Model and, where it has been found useful, the treaty practice of particular countries. Relevant work of the OECD/G20 BEPS project is also considered, particularly relating to hybrid entities and treaties. This is the first systematic structural study of international trust taxation that takes account of differential transparency and the role of the grantor. It is also the first study to address the transparent entity clause of the OECD Model and other recommendations of the BEPS project in relation to trusts.
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Braun, Julia, and Alfons Weichenrieder. "Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?" WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf.
Full textAbstract:
Since the mid-1990s, countries offering tax systems that facilitate international
tax avoidance and evasion have been facing growing political pressure to comply
with the internationally agreed standards of exchange of tax information. Using
data of German investments in tax havens, we find evidence that the conclusion
of a bilateral tax information exchange agreement (TIEA) is associated with
fewer operations in tax havens and the number of German affiliates has on
average decreased by 46% compared to a control group. This suggests that firms
invest in tax havens not only for their low tax rates but also for the secrecy they
offer. (authors' abstract)Series: WU International Taxation Research Paper Series
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Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation." Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.
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Zamcheck, Abraham Moses. "Planning for a "sudden-death" inventory loss triggered by international tax competition." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/107505.
Full textAbstract:
Thesis: M. Eng. in Logistics, Massachusetts Institute of Technology, Supply Chain Management Program, 2016.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 50-51).
This study addresses a medical device company's need to relicense its products for export after declaring a new legal manufacturer. New license applications are approved at an unknown date with increasing probability within a finite time horizon. Approval results in the instantaneous obsolescence, or "sudden-death," of inventory bound for export. As a result, the company needs to re-align its supply chain strategy to avoid stock-outs or inventory obsolescence. This thesis develops a model that aids the organization in assessing the decisions and necessary information that can help navigate the transition. Potential responses include pushing inventory out of the system before obsolescence, or ramping down production in advance of the sudden-death event. Improved estimates of alternative distribution costs, shortage costs, salvage values, and production capacities will greatly aid the organization's ability to respond to the event scenario. Changing these factors suggest different optimal inventory policies. To illustrate this relationship, a dynamic programming model is derived based on a probability distributions for likely license approval times. The resulting model allows the organization to assess optimal inventory policies derived from various system assumptions. In the thesis, different product aggregations are used to assess inventory strategies for bulk-license application submission. Patterns are identified in the analysis of simulation runs, including the time period for starting alternative inventory ramp-up as well as ramp-down speed. The intent of the study is to provide an iterative method for experimenting with assumptions within the organization in order to drive a coordinated response to the sudden-death eVent. The method is intended to be useful to other organizations planning to transition in preparation-for events occurring with increasing likelihood within finite time horizons.
by Abraham Zamcheck.
M. Eng. in Logistics
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Udompol, Sirikamon. "Issues in international taxation : fiscal competition, transfer pricing, and tax sparing agreements." Thesis, University of Exeter, 2008. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.518796.
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Steinmüller, Elias [Verfasser], and Frank [Akademischer Betreuer] Stähler. "Corporate Tax Policy and International Firm Behavior / Elias Steinmüller ; Betreuer: Frank Stähler." Tübingen : Universitätsbibliothek Tübingen, 2019. http://d-nb.info/1205002545/34.
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