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Dissertations / Theses on the topic 'International taxation'
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Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.
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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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Lao, Chi Chi. "International issues in taxation : Macau perspective." Thesis, University of Macau, 1997. http://umaclib3.umac.mo/record=b1636236.
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Baker, Paul Leonard. "Essays on international taxation and investment." Thesis, University of Cambridge, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708137.
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Takeshita, Shigeto, and 重人 竹下. "Japan's International Taxation Law and Hong Kong." 名古屋大学大学院法学研究科, 2000. http://hdl.handle.net/2237/7406.
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Mehta, Amar Sureshbhai. "International taxation of cross-border leasing income." [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2004. http://dare.uva.nl/document/74504.
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Khodavaisi, Hassan. "Essays on international taxation under imperfect competition." Thesis, University of Exeter, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.407288.
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Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.
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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, online advertising and e-tailing models as examples of digital commerce in the narrow sense, this thesis demonstrates that the proxies for establishing jurisdictional nexus have become increasingly fluid, thereby challenging the traditional international tax regimes for profits and consumption taxation. Numerous policy solutions have been proposed in order to rectify nexus erosion, including global and territorial tax models. Unlike the previous research in this area, this thesis focuses on the nexus elements of such proposals and assesses their viability in the light of the wider Internet governance jurisprudence. Global tax solutions, such as global e-commerce taxes and formulary apportionment, are analysed in the context of the international governance regime for the technical Internet infrastructure. Territorial virtual tax solutions, such as virtual permanent establishments, withholding taxes and destination cash flow taxes, are considered in the light of the Internet jurisprudence on the 'effects' and 'targeting' nexus standards. It is argued that, given the lack of technical and political infrastructure, none of the proposed routes would be viable from a practical perspective in the near future. It is concluded, therefore, that a practical solution would involve retaining the traditional profits and consumption tax models, whilst testing a narrow version of the digital targeting nexus standard as a backstop anti-abuse measure. It is envisaged that the limited anti-avoidance provision would subsequently pave the way for a comprehensive long-term solution, as digitisation continues to transform global commerce.
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Üzeltürk, Hakan. "Taxation of income of international transportation companies." Thesis, University of Edinburgh, 1998. http://hdl.handle.net/1842/21583.
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The thesis is divided into three parts. Following the introduction, Part I deals with the character of international double taxation, how it occurs, taxation principles and historical developments. There follows a review of the various methods of preventing international double taxation under three categories - unilaterally, bilaterally and multilaterally. Also, information about double taxation agreements is provided including definitions, functions, types, historical background with the role of international organisations and interpretation. Part II of the thesis includes four chapters, one for each sample country, dealing with their national systems in the field of international transportation with related legislation and cases. Part III, under the heading of international transportation income deals with the problems of international transportation, within the context of two common double taxation Models, the OECD and the United Nations Model, as well as the United States Model. Furthermore, the positions regarding the four sample countries - Canada, Turkey, the United Kingdom and the United States - with double taxation agreements concerning international transportation are examined in the light of the OECD, the United Nations and the United States Model. After a comprehensive examination of some important topics related with international transportation including the concept of "having a trade or business", the determination of residence for international transportation companies, the concept of the term "permanent establishment", the allocation of international transportation income between different jurisdictions, reciprocal exemption of international transportation income between countries and the difficulties arising from flags of convenience, an attempt is made to offer possible solutions.
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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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Farrell, Jennifer Emma. "The interface of international trade law and taxation : defining the role of the World Trade Organisation in the field of international taxation." Thesis, Queen Mary, University of London, 2011. http://qmro.qmul.ac.uk/xmlui/handle/123456789/2341.
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This thesis explores the ill-defined and oft-underestimated relationship between the World Trade Organisation (WTO) and taxation. By adopting a two-pronged approach, the work will (i) examine the extent to which the WTO legal framework exerts influence upon domestic tax law and international tax policy, and will (ii) question whether it is appropriate for the WTO to play a regulatory role in the field of taxation, and whether this role should be expanded or curtailed. The thesis presents an examination of the historical development of international trade law and international tax law, and reveals that these two separate areas of law are closely linked in terms of their underlying principles and historical evolution. The work then goes on to offer a doctrinal analysis of the tax content found in the WTO legal texts and highlights ambiguities therein. Analysis focuses on the General Agreement on Tariffs and Trade 1994 (GATT), the Agreement on Subsidies and Countervailing Measures (SCM Agreement), and the General Agreement on Trade in Services (GATS). Throughout the analysis, attention is placed on the income tax litigation between the European Union and the United States (the Domestic International Sales Corporation and the Foreign Sales Corporation tax breaks), and on future possible tax conflicts. It is found that the WTO plays a crucial role in regulating taxation matters, but that the rules pertaining to taxation are often unmanageably ambiguous, and this may result in unforeseen conflicts with domestic and international tax policy. Four recommendations are offered to resolve this legal ambiguity: a reappraisal of the direct-indirect tax distinction, the clarification of legal texts, the establishment of a WTO Committee on Trade and Taxation, and the development of institutional linkages and dialogue between the WTO and the traditional international tax institutions, the Organisation for Economic Cooperation and Development (OECD) and the United Nations (UN).
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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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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.<br>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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Eberhartinger, Eva, Erich Pummerer, and Andreas Göritzer. "Cross-border Intra-group Hybrid Finance and International Taxation." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/618/1/document.pdf.
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In intra-group finance hybrid instruments allow for tailor-made form of finance. Hence hybrid finance is often used for international tax planning in multinational groups. Due to a lack of international tax harmonization or tax coordination qualification conflict can arise. A specific hybrid instrument is classified as debt in one country, and as equity in the other country. This may lead to double taxation. In the reverse case, double non-taxation can arise. Against this legal background one might expect that cross-border hybrid intra-group finance is advantageous in comparison to classical debt finance in case of double-non-taxation while it can be expected to be disadvantageous in the case of double taxation of the yield. Previous studies do not include qualification conflicts. Thus the question arises how qualification conflicts are affecting an intra-group finance decision. We examine effects of such qualification conflicts, resulting from the use of cross-border, intra-group hybrid finance, on the tax-advantageousness as compared to classical debt finance. The analysis is based on a binomial simulation model including economic and legal uncertainty. We show that the results of our analysis under uncertainty vary significantly when compared to the more obvious results under economic and legal certainty. (author´s abstract)<br>Series: Discussion Papers SFB International Tax Coordination
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Fei, Ao. "Optimal Commodity Taxation under International Positional and Environmental Externalities." Thesis, Umeå universitet, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-138441.
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The facts that relative consumption concerns may give rise both to positional and environmental externalities, and that these two externalities are increasingly transboundary require us to derive an optimal commodity tax in an international framework. The corrective tax policy decided at a national level is found to fail to internalize all positional and environmental externalities. The optimal tax policy under an international cooperative framework reflects correction for both global positional and environmental externalities. In this broader framework, we also characterize the provision of pollution abatement as an additional policy instrument. The results show that relative concerns for one of the private goods do not lead to any modification of the policy rule for public abatement.
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Park, Yearn Hong. "A comparative study of international mineral taxation systems : Canada's competitive position." Thesis, McGill University, 1986. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=65436.
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Masilo, Phuthehi. "The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32828.
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It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in the context of international tax law, particularly in relation to treaties for the avoidance of double taxation and information exchange has, to a greater extent, not been asked or answered in academic literature. This minor dissertation seeks to address that. Based on a review of the legal framework for treaties and MOUs, analyses of cases dealing with tax MOUs, and taking into consideration doctrinal work of various commentators, it is evident that the legal status of tax MOUs is determined by the role they play in the interpretation and application of tax treaties. The key finding arising from the research presented in this minor dissertation is that the roles of tax MOUs are to complete the treaty or modify or clarify substantive provisions of the treaties they are based on. If they complete or modify the treaty, such MOUs have legal consequences. On the other hand, if they only clarify substantive treaty provision, they do not have direct legal consequences but can be considered for interpretation purposes. Although MOUs have been viewed historically as non-legally binding agreements not governed by international law or any other law, evidence seem to suggest a contrary view in the context of international tax treaty law. If an MOU is concluded pursuant to a treaty article, through the powers given to Competent Authorities (CAs) under articles 25(1)-(3) of the OECD Model Tax Convention (MTC) to conclude, for example, an interpretive instrument, then arguably such an MOU is intended to be governed by international law as the treaty authorises its conclusion. MOUs of this kind concluded by CAs have binding effects.
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Eksteen, Michiel Marthinus. "Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?" Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31502.
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The difference between South Africa’s domestic PE definition and the PE definition in its various DTCs and regional MTCs suggest some material inconsistency in South Africa’s PE policy. The research question this minor dissertation seeks to answer is whether South Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding arising from the research of this minor dissertation is that South Africa does not have a coherent PE policy as its domestic policy is based on the OECD PE definition from time to time, whereas its tax treaty negotiating position and tax treaty practice is closely aligned with the 2006 SA MTC. Finally, this thesis provide recommendations to South Africa’s relevant fiscal authorities on how to reform the PE policy in a coherent manner.
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Wilson, Kirsty. "Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death." Master's thesis, Faculty of Commerce, 2019. https://hdl.handle.net/11427/31775.
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This dissertation examines the impact of the imposition of both estate duty and capital gains tax (CGT) by South Africa (SA) on South African resident investors at the date of death.1 The focus of this dissertation, within this chosen area of study, is the effect of the imposition of these two taxes on cross-border transactions; this study examines the international tax consequences that arise on death, should a SA resident investor hold foreign situs assets at such time. The study uses a portfolio of stock listed in the United States of America (US) to demonstrate that the imposition of both estate duty and CGT by SA at the date of death may result in unresolved double taxation or at the very least the imposition of taxes that are confiscatory, excessive or prejudicial to SA resident investors. In order to demonstrate that double taxation may exist or that confiscatory, excessive and prejudicial taxes may arise, the study outlines the current legislation in SA and the US, as well as the relevant unilateral and bilateral relief available to such an investor. The study then goes on to determine the global tax liability that would result for the investor in question at the date of death. After determining the global tax liability, the study analyses whether the relief available to the investor is sufficient in preventing double taxation or taxes that may be considered prejudicial, confiscatory and/or excessive. Where it is found that double taxation persists or prejudicial, excessive and confiscatory taxes exists, the study recommends action that should be taken by the relevant authorities to remedy such concerns.
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Botha, Leandi. "A critical analysis of whether the current legislated exit tax provisions of South Africa are proportional to the legitimate purpose of those provisions." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29588.
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When a South African taxpayer transfers his/her residence to another tax jurisdiction, exit tax is levied on certain accrued gains on the basis that a termination of residency results in a deemed disposal. This creates a fiction that the taxpayer disposes of his/her assets even though there was no change in ownership. It is likely that the levying of exit will create a cash flow disadvantage for the taxpayer, because there is a cash outflow, but no cash inflow. Moreover, the South African exit tax provisions require that exit tax is paid immediately upon emigration. The “immediate recovery” method of exit tax has raised a number of questions regarding the proportionality vis-à-vis the legitimate purpose of exit tax. Derived from Adam Smith’s first maxim, a tax is considered to be proportional to its purpose if the content and form of the tax does not go beyond what is required to attain the purpose of the tax. This principle is commonly known as the principle of proportionality. Proportionality is also one of the fundamental principles in the European Union ('EU’) and has featured in a number of European court cases concerning exit tax. This minor dissertation seeks to analyse the current legislated exit tax provisions for South Africa and evaluates whether these provisions are proportional to the purpose of exit tax or goes beyond what is necessary to achieve its purpose. The key findings arising from the research presented in this minor dissertation is that an exit tax regime which require an emigrating individual to immediately pay exit tax upon departure may restrict the mobility of that individual and prevent him/her from relocating to another tax jurisdiction. This dissertation found that such a restriction is not proportional to the purpose of exit tax. The mere imposition of exit tax may be justifiable and that it is not so much the principle of levying exit tax that cause concern, but more the timing and method of the application of exit tax. In South Africa, exit tax is due immediately upon departure. In line with the key findings in this dissertation, the current legislated exit tax provisions for South Africa is not proportional to the purpose of such provisions. Other countries have already addressed this issue by implementing alternative measures to levy and collect exit tax which is less burdensome for the taxpayer and therefore considered to be proportional to the purpose of exit tax. One such method is the deferral of exit tax until the point of actual realisation of the accrued gains. Following the analysis as described above, this dissertation finally evaluates the effectiveness of the current legal framework for information exchange and assistance in tax collection in a South African context in order to determine whether the adoption of a method whereby exit tax is deferred and collected upon actual disposal of the asset, is viable in South Africa. This evaluation found that South Africa already have the appropriate legal mechanisms in place in order to collect exit tax debt from a former resident.
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Dunjane, Kate. "A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31567.
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The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent establishment as a nexus requirement for source taxation; in a world where global trade, especially in services, can be significantly conducted without the need to establish a prolonged physical presence in the state of source. This is aided by digital technologies and advancements in telecommunications that enable business activities to be carried on remotely. Thus, significant economic activity can take place in a state without meeting the minimum taxable presence required to justify source-based taxation. The problem is that with cross-border transactions between developed and developing countries, where the developing country is typically a capital-importer of services, that developing country will never have the jurisdiction to tax active service-based business income, since the threshold relied on is high, relative to how global trade is conducted today, as it is predominantly dependent on satisfying a physical presence requirement. This study examines the nexus requirements contained in South Africa’s domestic legislation for the taxation of service fee income earned by non-residents. The analysis highlights how the threshold relied on to justify source-based taxation in South Africa is high, since it requires the physical presence of the service provider within the Republic. The study further highlights how South Africa’s policy choice in this regard is akin to a residence-based taxation system, by drawing parallels with the OECD model, which is renowned for its suitability to net capitalexporting and developed economies. Alternative proxies used to tax cross-border services, as noted in the United Nation’s Article 12A, the SADC Model Treaty and the domestic legislation of some BRICS member states, are introduced to the study as comparatives. The general finding hereon is that these alternative nexus requirements are predominantly akin to a policy choice slanted towards source-based taxation, contrasted by the residence-based approach evident in South Arica’s policy choice. Furthermore, the study conducts an analysis of the development of the taxation system in South Africa. The analysis reveals that South Africa’s policy choice to tax active income was largely influenced by the desire to ensure that South African tax laws were internationally compatible at the time when the South African economy was reintegrated with the global economy, postdemocratisation of the Republic. This led to the introduction of the permanent establishment 6 concept into South African domestic law, notwithstanding the knowledge of a not too distant future, where global trade would be conducted via digital technologies and telecommunications, which would render the requirement for physical presence to conduct trade obsolete. The objective of the study is to provide policy recommendations that support a gravitational pull towards more of a territorial-based taxation system. The impact thereof is envisaged to contribute to the strengthening of South Africa’s domestic source rules; the broadening of South Africa’s tax base and the enhancement of the competitiveness of South Africa’s economy.
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Decloedt, Andre. "Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31554.
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South Africa experienced an unprecedented growth in its tax treaty network since 1994 as a result of an increase in global trade. In concluding these bi-lateral tax treaties with other countries, South Africa depends primarily on its national model policy during its negotiations with other contracting states. The country’s national tax treaty policy was previously defined in one document, the publication of which has since been discontinued. Apart from Professor C West’s contribution to the global tax community, there is little research information available on the current tax treaty policy of South Africa. It is submitted that the OECD Model and its positions recorded in the commentaries are now widely accepted as the national tax treaty policy of South Africa. The findings of the comparative analysis between the previously documented tax treaty policy and this new widely accepted position of South Africa, suggested that the OECD Model and its recorded positions in the commentaries, subject to a few exceptions, is a fair reflection of South Africa’s national tax treaty policy. It is submitted that South Africa accepted common deviations from its national tax treaty policy when negotiating bi-lateral treaties with countries in the Americas, Asia and Australasia. Previous research failed to provide guidance in this aspect and in an attempt to seek common deviations from South Africa’s national tax treaty policy, a comparative analysis was conducted to identify trends (whether regional or otherwise) in tax treaties with a sample of countries in Asia, Australasia, North America and South America. The findings of this comparative analysis indicated that South Africa successfully applied its national tax treaty policy to a large extend, but does accept common deviations from the policy.
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Bugan, Noel Arnold. "A critical evaluation of the 1964 preferencial agreement (Labour agreement) for Mozambique mineworkers in the light of the South Africa - Mozambique DTC and the SADC treaty." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/22919.
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In 1964, a labour agreement was signed between the governments of South Africa and Portugal on behalf of its colony, Mozambique, to regulate the migration of Mozambican mineworkers to South African mines. In terms of this agreement the Mozambican mineworkers who received income on the South African mines were exempt from any taxes on their South African source income. Although outdated, the agreement is still in force today and is used by the South African mines to enter into employment contracts with Mozambican mineworkers. Many countries in the SADC region enter into double taxation agreements for the avoidance of double taxation. The 1964 labour agreement is quite unique as the income received by the Mozambican mineworkers is exempt from tax in South Africa for the duration of the contract (usually up to 18 months) entered into by the Mozambican mineworkers and their South African employers although the source of income is in South Africa. The challenge is whether this agreement should continue as an international agreement and whether it is discriminatory to exempt these mineworkers when compared to other mineworkers in the same position working in South Africa. The purpose of this study is to examine the application of this labour agreement with reference to the South African Income Tax Act and the double tax agreement with Mozambique. It further questions whether this agreement causes a revenue loss and whether or not such loss is justifiable. It further tests whether this agreement is a tax incentive and whether or not it leads to harmful tax competition in violation of the SADC agreement. Finally, the agreement is assessed in light of the discrimination article in the double tax agreement and based on section 9 of the Constitution of the Republic of South Africa. The main conclusion is whether the 1964 labour agreement should continue as an international agreement in the present circumstances as the agreement is fairly outdated and subject to various interpretations which will have an effect on revenue loss to the South African fiscus.
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Chimbombi, Ame Rebecca. "The possibility of base erosion and profit shifting through special economic zones: A critique of the South African and Kenyan SEZ regimes based on BEPS action 5." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/23787.
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The OECD/G20's Base Erosion and Profit Shifting (BEPS) Project has been described as the most significant international tax initiative post the 2008/2009 global economic crisis. BEPS speaks to companies engaging in aggressive tax planning strategies that exploit loopholes in tax systems to make profits 'disappear' or shift them to tax jurisdictions with little or no overall corporate tax. The BEPS Project has fifteen Actions targeting various formations, computations and permutations that could potentially give rise to BEPS. BEPS Action 5 is entitled "Countering Harmful Tax Practices More Effectively Taking into Account Transparency and Substance" and is of central importance to this minor dissertation. Special Economic Zones (SEZs) are a creature of international trade law that refers to spatially delimited areas within an economy afforded favourable administrative, regulatory and fiscal benefits when compared to the rest of the economy. The term SEZ is used as an 'umbrella' or 'label' encompassing various types of spatially delimited areas with favourable conditions. Examples of SEZs are Free Trade Zones (FTZs) and Export Processing Zones (EPZs). Although this minor-dissertation focuses mainly on tax benefits associated with SEZs, SEZs usually encompasses a wider range of benefits to the companies they host. Such other benefits could include a one-stop shop for setting up and processing work permits. This minor-dissertation examines whether South Africa and Kenya's SEZs create conducive environments for harmful tax practices in light of and as described in BEPS Action 5.
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Daniels, Imran. "A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32632.
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Fiction in domestic tax law is a peculiar legal construct. Set in contradiction, the result is plainly counter-factual. The question arises as to what the fiction means when constructed in the context of tax treaties? This minor dissertation draws a comparative analysis between the statutory construction of two opposing international tax treaty cases, one more recent than the other, in regard to the effect of one particular fiction in domestic tax law – the ‘as if'. In 1997, the United Kingdom court of appeal ruled on Bricom Holdings Limited v IRC. The finding from that decision surrounded the interpretation of the ‘as if' fiction in British Controlled Foreign Company (CFC) rules. In that case, the court found that the reference to ‘as if' was a purely notional definition based on fictional assumptions. These assumptions resulted in a product of artificial calculation, such that when constructed in CFC rules, resulted in a tax charge that was not a charge on the CFC's actual income, but a notional amount based on a notional definition of that income. The notional amount could, therefore, not be provided relief by way of tax treaties. In 2000, South Africa followed the British court's reasoning by updating its domestic Controlled Foreign Company rules with the same ‘as if' terminology. In 2018, the principle which formulated that longstanding argument appeared to be rejected by the same British court in the decision of Fowler v HMRC. The court of appeal reached the opposite result by finding that the fiction arising from the ‘as if' terminology did not represent a notional tax charge. Instead, the ‘as if' assumption created a new and exclusive taxable subject matter on the same income source, alike to statutory deeming. The fictional income arising from that fictional treatment was the substitution of one (notional) source of taxable income for another (actual, but disregarded) source. The deemed character in the computation was, therefore, retained in tax treaties, allowing tax treaty relief. This minor dissertation analyses both cases in order to posit whether or not the net income imputed from South Africa's CFC rules, using the same ‘as if' terminology, may be construed as a deeming rule on the same CFC's income. The finding in this minor dissertation is that an ‘as if' fiction may not represent a purely notional definition. The computation of CFC net income in tax treaties may, therefore, be afforded tax treaty relief akin to statutory deeming.
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Friedman, Joshua Michael. "South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32665.
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This dissertation examines whether South Africa's interest deduction tax laws are compatible with selected aspects of their Double Taxation Treaties that are based on the 2017 OECD Model Tax Convention. This dissertation will outline and examine the innerworkings of three of South Africa's domestic interest deduction legislative provisions namely, sections 23N, 31 and 23M of the Income Tax Act. Thereafter, the relevant Non-Discrimination provisions of the 2017 OECD Model Tax Convention contained in Article 24 will be discussed. The exemptions to Article 24 will also be dealt with before addressing the impact of the recently added ‘Savings Clause'. The understandings gained from the above will then be used to test South Africa's interest deduction legislative provisions against the relevant Articles of the OECD Model Tax Convention. This dissertation concludes the following: section 23N does not constitute discrimination; section 31 necessarily does but falls within one of the exemptions to Article 24; and section 23M violates the non-discrimination provision contained in Article 24(4) and as such, is not compatible with any of South Africa's Doubled Taxation Treaties that contain the relevant Articles. This dissertation ends off with recommendations on how South Africa deals with the conflict, the best of which is to amend section 23M to include an arm's length requirement.
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Vanlierde, Angela. "Characterisation for treaty purposes of manufactured dividends received in terms of securities lending arrangements." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32781.
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Equity securities lending arrangements are contracts whereby a shareholder lends his shares to a borrower for a period of time. If dividends are declared during that period, these accrue to the borrower, and the borrower pays a manufactured dividend to the lender as compensation. The applicable income tax legislation deems manufactured dividends to be dividends for purposes of dividends tax. However, unless manufactured dividends are governed by Article 10 of a double tax treaty, South Africa may not have the right to tax manufactured dividends received by non-resident lenders. This would result in a loss of revenue for the South African fiscus. This paper examined the qualification or characterisation for treaty purposes of manufactured dividend income earned by lenders in terms of securities lending arrangements. This examination was done through an analysis of the ‘dividends' definition in Article 10 of the 2017 OECD model convention. It was found that manufactured dividends are not ‘dividends' for treaty purposes, and are instead business income in terms of Article 7. South African domestic tax legislation was analysed, together with publications by the South African Revenue Service and National Treasury, and demonstrated that there is a risk of taxation not in accordance with the provisions of a convention, as well as a risk of revenue losses to the South African fiscus where a non-resident lender has no permanent establishment in South Africa.
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Dhoukar, Malek. "Treaty shopping : la fin d'un problème fiscal international?" Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31568.
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Treaty Shopping can be defined as the "abuse" of tax conventions; it is a major international taxation topic. Its importance is increasing since the beginning of the 80's and the enactment of specific anti treaty shopping measures.<br>Those specific measures are the purpose of this thesis. Is treaty shopping a solved problem? Are those measures, taken principally by the undisputed leader of this policy, the United States, entirely efficient?<br>In order to answer those questions, a brief study of the phenomenon of treaty shopping is needed. The first part of this thesis deals with this issue.<br>The measures themselves are analyzed in the second part. Basically, we can classify them in two categories, the national and the limitation on benefits incorporated in tax conventions. Both of them present weaknesses and approximations. In those circumstances, it would be difficult to admit the end of treaty shopping. Moreover, those measures have raised new problems that must be addressed firstly in order to envisage an end to the practice of treaty shopping.
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Cebreiro-Gomez, Ana. "Optimal redistributive taxation with factor mobility." Thesis, University of Essex, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.390965.
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Wamser, Georg. "Essays on Behavioral Responses of Multinational Enterprises to International Taxation." Diss., lmu, 2009. http://nbn-resolving.de/urn:nbn:de:bvb:19-96976.
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Hoffman, Michael Douglas. "International taxation and the income shifting behaviour of multinational enterprises." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ60298.pdf.
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West, Craig. "The Taxation of International (non-resident) Sportspersons in South Africa." Doctoral thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/5618.
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This thesis tests, firstly, the relevance of the OECD Model article 17 (the sportsperson article). Secondly, and accepting the current format of the sportsperson article in South African Double Tax Agreements (DTAs), the withholding tax applied to sportspersons performing in South Africa is analysed against the sportsperson article to determine whether these are appropriately aligned. The interpretational rules applicable to fiscal legislation in South Africa provide the methodology applied to the analysis of the withholding tax on sportspersons and the applicable DTA articles. Comparative analyses were conducted on all the South African DTAs in force at 1 June 2008 against the OECD, UN and USA Models. The OECD Model provides the core commentary as it is the general basis for most South African DTAs. Substantive analyses were conducted on the DTA articles of 'taxes covered' (OECD Article 2); sportspersons (OECD Article 17) and exchange of information (OECD Article 26). The scope of the withholding tax, both as regards persons and income, was found to be wider than that of the South Africa DTA sportsperson articles. This misalignment renders the withholding tax inapplicable in many cases when applied to a resident of a Contracting State. Naturally the misalignment has no influence on sportspersons from States that have not concluded a DTA with South Africa. The misalignment has also been replicated in the concessionary legislation promulgated for the 2009 FIFA Confederations Cup and 2010 FIFA World Cup in South Africa. As South Africa has not concluded DTAs with the bulk of the potential qualifying countries for the 2010 FIFA World Cup, the possibility of double taxation for sportspersons, support and auxiliary staff is increased. The difference in scope between the DTAs and the withholding tax is also an indicator of the increasing inappropriateness of the sportsperson article in current DTAs in force. While the initial justification for the article's inclusion may have been valid, in a global economy with business and individuals more mobile than national tax systems, an article focussed on only one class of mobile worker is inappropriate and lacks relevance. University of Cape Town Abstract iv As national governments react to global tax issues, development in exchange of information is bound to occur. However, to supplant withholding taxes in source States and to fully support the residence basis of taxation, regular (and reciprocal) exchange of information is required between States. Currently, differences in domestic tax systems and inefficiencies in exchanges render withholding taxes a necessary (albeit a crude) substitute to ensure that the income is taxed at least once between the source State and resident State. Advances in exchange of information are progressing rapidly and it is hoped that automatic relevant exchange of information in the future will remove the need for unnecessary withholding taxes and ensure that the right tax is levied on the right person in the appropriate State (Pocock, 2001). The South African withholding tax on sportspersons should be aligned with the sportsperson article in the interim (or a replacement article in the future). South Africa should also continue to actively pursue exchanges of information with other States and encourage other States to do so in global forums. It is recommended that the DTA sportsperson article be deleted and replaced with a more appropriate and relevant DTA article concerning all mobile individuals.
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Amberger, Harald, and Saskia Kohlhase. "The Effect of International Taxation on Group Structures of Multinationals." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/5446/1/SSRN%2Did2929347.pdf.
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We examine the effect of tax burden differences between organizational forms on multinationals choosing an organizational form for a newly established foreign affiliate. Analyzing micro-level data on inbound foreign direct investment relations in Germany, we find that a higher tax burden on foreign income earned in a corporate subsidiary significantly increases the tendency of a multinational to choose a non-corporate flow-through. Income-shifting opportunities, industry-specific risk, country-level differences in regulatory quality, and host-country experience moderate this effect and thus shape the cost-benefit relation of organizational forms in cross-border settings. In addition, we document that multinationals establishing a new affiliate as a flow-through on the basis of a tax benefit invest less in that affiliate and exhibit a more complex group structure. Taken together, our results provide evidence on how tax rules shape group structures of multinationals and suggest that an asymmetric taxation of organizational forms has economic consequences.<br>Series: WU International Taxation Research Paper Series
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Hadida, Jonathan. "Prospects for multilateral cooperation in taxation." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101818.
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Globalization has placed a considerable strain on the current international tax structure predicated upon bilateral tax treaties. Multilateral cooperation may allow nation states to overcome many of globalization's effects.<br>The two prospects for multilateral cooperation are the creation of an international tax organization and a multilateral tax treaty to replace the current bilateral tax treaty network. Whereas there is currently no organization responsible for the surveillance of the international tax system, such an organization is within the realm of possibility. The perfect home for such an organization would be the OECD given its large expertise and history in taxation. However for political reasons it is difficult to foresee such scenario in the near future.<br>A more likely prospect is the creation of a series of multilateral tax treaties for economic regions. This is due to the fact that a multilateral tax treaty, as demonstrated by the Nordic Tax Convention, can be most successful within a group of nations that share close cooperation and highly integrated economies such as members of the EU or NAFTA already tied together through trade agreements.
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LO, Wai Yee Agnes. "International transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities." Digital Commons @ Lingnan University, 2004. https://commons.ln.edu.hk/acct_etd/10.
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Since the 1979 economic reforms, China has been characterized by a rapid increase in international trade and an inflow of foreign direct investment. Foreign investment enterprises (FIEs) play an increasing important role in the Chinese economy and are substantially engaged in transactions with affiliates outside China. Therefore, international transfer pricing in China has become a significant issue.
Empirical research on international transfer pricing has focused on multinational corporations (MNCs) operating in developed countries. However, it is difficult to generalize their findings to MNCs operating in developing countries as the business environment of developing countries is quite different from that of developed countries. Existing literature identifies that due to differences in the business environment between developed and developing countries, the tax factors which are important in developed countries should not be over-emphasized in developing countries. Some nontax factors such as foreign exchange control and restrictions on profit repatriation which may not be important in developed countries are nevertheless important in developing countries. However, empirical studies on international transfer pricing in developing countries are relatively scare. Furthermore, there have been no empirical studies that examine the relationships between management’s perception of the importance of environmental variables and management’s choice of international transfer pricing methods in developing countries, or which analyze the tax and nontax cost trade-off for tax evasion via international transfer pricing in developed or developing countries.
The objective of this thesis is to provide a comprehensive empirical study on international transfer pricing in China from the perspectives of both taxpayer and the tax authority. The results of this thesis indicate that the more important the management perceives the interest of local partners and the maintenance of a good relationship with host government to be, the more likely it is that the FIE will adopt a market-based transfer pricing method. On the other hand, the more important the management perceives foreign exchange controls in transfer pricing decisions to be, the more likely it is that the FIE will choose a cost-based transfer pricing method. The research results also reveal that based on a tax and non-tax cost trade-off analysis, wholly foreign-owned enterprises, cooperative joint ventures and exportoriented FIEs are more likely to be selected for transfer pricing audits in China than equity joint ventures and domestic -market oriented enterprises. Some explanations for this result are the lack of monitoring by Chinese local partners in certain FIEs and the opportunity for transfer pricing manipulations.
The results of this thesis have important policy implications for foreign investors carrying on business in China, the Chinese tax authorities as well as academic researchers. My research results should help foreign investors to have a better understanding of the tax and the nontax factors in formulating transfer pricing policies in China. The results should also help tax authorities tackle tax audit problems more effectively and in setting tax audit guidelines on related party transactions. Further, this thesis should contribute to the establishment of a more comprehensive theoretical framework of international transfer pricing in developing countries. It also empirically demonstrates the applicability of the tax and nontax cost theory in the context of international transfer pricing.
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Célestin, Lindsay C. "The formulary approach to the taxation of transnational corporations a realistic alternative? /." Connect to full text, 2000. http://hdl.handle.net/2123/846.
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Thesis (Ph. D.)--University of Sydney, 2002.<br>Title from title screen (viewed Apr. 23, 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law. Degree awarded 2002; thesis submitted 2000. Includes bibliography. Also available in print form.
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Nourallah, Riad Verfasser], and Kay [Akademischer Betreuer] [Blaufus. "Taxation and International Capital Asset Pricing Theory / Riad Nourallah. Betreuer: Kay Blaufus." Frankfurt (Oder) : Universitätsbibliothek der Europa-Universität Viadrina Frankfurt, 2011. http://d-nb.info/1014767741/34.
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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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De, Sanctis Giulia <1993>. "International Tax Competition in Corporate Income Taxation: recent trends in OECD Countries." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10605.
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This dissertation has the aim to collect some information from official European sources regarding OECD countries and their approach to corporate income taxation world, both in terms of basic tax rates and tax base and to the extent of deductible interests and allowances offered to companies. Foreign direct investment (FDI) policies adopted by different jurisdictions will also be analyzed, with a focus on multinationals’ expansion and limitation of such growth opportunities. The analysis will then shift towards a more-centered economic approach, analyzing differences in business location decisions based upon evidences of effective tax rates, marginal and average. The dissertation covers also a case study focused on the new taxation consequences after Brexit in the UK: the country is insert inside a benchmark analysis, both compared to its historical data but in particular against its main competitors such as Germany, Italy, France and Scandinavian region. Finally, some solutions and potential harmonization opportunities are discussed, offering a wide perspective about all potential benefits deriving from such strong competition together with those inconvenient losses experienced by most of governments in this race-to-the-bottom for attracting countries, at their own expenses.
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Ritchie, Monique Adrienne. "International apportionment mechanisms for VAT inputs - Is the turnover basis the best mechanism for all retail industries in South Africa?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15746.
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Apportionment of input VAT and the mechanisms used to calculate apportionment have been a challenging issue since the inception of the Value-Added Tax Act No. 89 of 1991 in South Africa. This requirement to apportion input VAT has particular relevance to the retail industry due to the increase in the extension of credit which results in the receipt of taxable supplies (ordinary sales) and exempt supplies (interest income). As retailers are therefore making mixed supplies, they are required to apportion the input VAT paid on expenses. At present the standard method for input VAT apportionment in South Africa is the turnover basis however this method is not perceived as equitable by credit retailers. After an in-depth analysis of the retail industry in South Africa, its relevance to the South African economy and the impact of the requirement to apportion input VAT using the turnover method on listed companies within the South African retail industry, this paper analyses the treatment of VAT apportionment by the South African Revenue Service within the context of the Value-Added Tax Act No. 89 of 1991 and relevant South African case law. Recommendations for South Africa are then sought by studying the mechanisms for input VAT apportionment used in countries with VAT systems similar to that of South Africa. Included in this study are those countries which employ traditional VAT systems such as European Union member states and Mexico; and those countries which have implemented modern VAT systems such as New Zealand, Singapore, Australia and Canada. In addition, alternative approaches to address the root cause of the requirement to apportion input VAT used internationally are researched to the extent that these mechanisms have application to the retail industry in South Africa.
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Koorowlay, Tasneem. "The commonalities or divergence of the meaning of beneficial owner in a treaty (International) and domestic context by Tasneem Koorowlay." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5907.
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Includes abstract.<br>Includes bibliographical references.<br>The aim of this dissertation is to establish the relevance of the international interpretation of beneficial owner to SA’s interpretation of the concept. The phrase “beneficial owner” was introduced into the South African Income Tax Act in April 2012 following an intention to align South African tax as regards dividends with international norms. The concept is applied in a domestic context by various countries and in numerous bilateral tax treaties and has been a subject of debate across numerous foreign courts.
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Appollis, Afton Leandre. "The formulation of a coherent South African approach to the classification of income and the taxation of international cross-border partnerships." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/13509.
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Includes bibliographical references (leaves 57-60).<br>The taxation of international partnerships has particular relevance for South Africa. Zaaiman (2008:5) remarks that South African investors often have limited choice in the legal form of the entity in which they invest. Their lack of choice largely stems from the fact that the type of legal structure implemented internationally is shaped by the tax and commercial concerns relevant to the foreign jurisdiction in which such structure is established (Zaaiman, 2008:5). In South Africa, the taxation of partnerships has received very little attention. There is also no legislation in place dealing with this business vehicle. However, many South Africans are investing in offshore partnerships. There is accordingly a need to develop a comprehensive work on the taxation of cross-border partnerships. Furthermore, on a domestic level, the recent judgment delivered in Grundlingh v CSARS raised several issues regarding the taxation of cross-border partnerships. Of particular relevance to the common law of South Africa, is the yet unresolved tension which now seems to exist between the Grundlingh case and the well-established principles of the taxation of international partnerships as laid down by the then Appellate Division in the CIR v Epstein judgment. The comments made regarding partnerships in the CIR v Lever Bros3 judgment also seems to conflict with the Grundlingh case. Bearing in mind the principle of stare decisis and the constitutional obligation to develop South African common law in line with international law, it is necessary that a body of work be developed to begin the process of reconciling South African sources of law into one coherent approach, to the taxation of cross-border partnerships.
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SUT, SILVIA. "TAXATION OF CROSS-BORDER SERVICES IN THE CURRENT INTERNATIONAL, EUROPEAN AND ITALIAN CONTEXT." Doctoral thesis, Università degli Studi di Milano, 2020. http://hdl.handle.net/2434/715565.
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The PhD thesis is entitled to the study of the rules concerning the taxation of services in the International, European and Italian context. The decision to study the taxation of services stems from the prominent position of these activities in today’s economy: such a consideration applies both to developed countries, as well as to developing countries. Such prominence position has been further intensified by the digital revolution. Because of this even more “service – oriented” structure, the taxation of services has been under scrutiny for at least thirty years: lately this issue has been brought to the forefront of international taxation debate, in relation to which the taxation of services appears to be nowadays one of the most controversial topic.
The work is structured in three chapters, which focus on the taxation of cross – border services in the current international tax system (chapter 1), on the taxation of cross – border intra group services in light of its main transfer pricing implications (chapter 2) and on the taxation of digital cross – border services (chapter 3). Each of the three mentioned chapters starts with an introductory question, followed by the analysis of the main aspects related to the International and European frameworks. The domestic level is also considered: those domestic frameworks that appear to be of most interest for the analysis performed in each chapter have been indeed selected. The last chapter 4 discusses the conclusions of the analysis performed in the three preceding chapters in light of the Italian experience, the one which the PhD student is most familiar with.
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Michaelides, Georgios. "The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11305.
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Includes bibliographical references (leaves 127-132).<br>South Africa levies two taxes on an individual in the event of death; namely estate duty and capital gains tax. Much debate exists on whether it is fair for South Africans to pay a "double tax" on the same assets on death. There is also a possibility that the deceased becomes liable for a third tax to foreign tax authorities when owning foreign property. This dissertation specifically examines the international tax issues that may arise on death for a South African with either Greek or Portuguese heritage. There are currently approximately 45,000 Greek passport holding South African residents and approximately 300,000 Portuguese passport holding South Africans. The question asked by many is: "are South Africans who have Greek or Portuguese heritage subject to taxes on death in excess of the South African "double tax" (capital gains tax and Estate Duty) as a result of any foreign taxes payable?" If this is the case, are there adequate relief measures available that can be used to address this inequity? The question is very topical at the moment on account of the current amendments in Greece with respect to the tax residency definition and the increased inheritance tax rates. It is also beneficial to include Portugal in the study as it is known to have less international double taxation issues. In effect if this is found to be true in this dissertation then Portugal can be used as a comparative benchmark, possible solutions can be derived from their policies and if the same problem arises between both South Africa and Greece and South Africa and Portugal it may be indicative of a much larger global tax issue that needs resolving.
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Anderson, Emily. "States of extraction : impacts of taxation on statebuilding in Angola and Mozambique, 1975-2013." Thesis, London School of Economics and Political Science (University of London), 2014. http://etheses.lse.ac.uk/3071/.
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This PhD investigates the impacts of taxation on state capacity and accountability through comparative case studies of Angola and Mozambique between 1975 and 2013. Extremes of violence and economic dependency dominate the postcolonial histories of Angola and Mozambique. These cases provide an ideal setting for comparative analysis of how civil war and single resource dependence influence the links between taxation and statebuilding. The thesis demonstrates, in contrast to bellicist notions, that civil war did not strengthen the tax systems or create stronger states. Rather, transitions from the colonial capitalist regimes to socialism and then towards market capitalism, as well as the availability of autonomous income sources, were the central drivers of change in extractive processes. The research establishes taxation as both a critical explanation for development trajectories and a reflection of state capacity and accountability. Existing research on taxation and statebuilding in contemporary developing countries tends to treat tax as a catalyst for democracy, but I find that it provides political regimes with an equally powerful tool to expand power through neopatrimonial networks and consolidate control over the state. Analysis of the case studies concludes that, driven by extraverted elite accumulation strategies, vast oil resources in Angola and large-scale foreign aid in Mozambique worked similarly to disconnect state finances from society and undermine the potential links between revenue collection and redistribution, thereby reducing the possibility of enhanced state capacity or accountability.
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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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Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.
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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements. In this exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait. Asurvey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements.
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Murphy, Francis, and Francis Murphy. "Do Firms Alter Foreign Organizational Structure in Response to Changes in U.S. International Tax Policy? Evidence From TIPRA 2005." Diss., The University of Arizona, 2017. http://hdl.handle.net/10150/624296.
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I use the passage of the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA), which alters the after-tax considerations of foreign internal capital markets, as a quasi-natural experimental setting to test whether a reduction in the tax costs associated with moving foreign capital increased firms' use of holding companies. In separate tests using Compustat and IRS data, I document that firms increase holding company use after TIPRA. Furthermore, I find that firms with the greatest increase in holding companies also increase their post-TIPRA foreign sales and generate more persistent foreign earnings. I interpret these findings to suggest that TIPRA is associated with increased global competitiveness for firms that actively modify their organizational structure. In additional analysis, I attribute this increased global competitiveness to maintained liquidity and capital investments during a financial crisis relative to firms that do not respond as strongly to tax incentives to utilize holding companies.
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Merlo, Valeria. "Essays on the impact of international taxation and bilateral treaties on multinational firm activity." Diss., lmu, 2011. http://nbn-resolving.de/urn:nbn:de:bvb:19-138249.
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Lye, Victor. "Taxation of international interest income flows : the case of the Australian interest withholding tax /." Title page, contents and overview only, 1985. http://web4.library.adelaide.edu.au/theses/09EC/09ecl984.pdf.
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