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Dissertations / Theses on the topic 'IT companies taxation'

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Published: 28 May 2022
Last updated: 31 July 2025

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1

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
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2

Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and Yu Berestovska. "IT companies taxation development paths: Ukraine vs India experiences." Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/78688.

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Проведений аналіз сучасного стану оподаткування ІТ компаний в Україні. Виявлено, що в основному компанії ухиляються від сплати податків шляхом застосування інструментів оптимізації форм організації діяльності, визначено рівень податкового навантаження при застосуванні оремих таких форм. Визначено доцільність запровадження п'ятої групи платників єдиного податку та ставлення до цього вітчизняних бізнесменів. Запропоновано наслідувати досвід Індійського уряду у створенні спеціальних податкових умов для розвитку ІТ сектору, у тому числі шляхом запровадення вільних економічних зон.<br>Проведен ана
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3

Shumba, Marilyn Tatenda. "Taxation of non-resident digital companies providing services in South Africa." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/61680.

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The role played by electronic commerce has increased in recent years and continues to increase. Due to this increase in the buying and selling of digital goods and services, revenue authorities have had to recognise that the existing taxation laws do not adequately tax the digital economy. The goal of this research was to establish how South Africa could amend its fiscal legislation in order to adequately tax the digital economy. The Organisation for Economic Co-Operation and Development (OECD) has been the leader in addressing the challenges posed by the digital economy. The thesis therefore
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4

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
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5

Ellis, Edlynn Cecelia. "The impact of the taxation of dividends on the dividend policy of South African companies." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/18152.

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Thesis (MBA)--Stellenbosch University, 2008.<br>This study investigated whether the way in which dividends are taxed in South Africa, with the introduction of Secondary Tax on Companies (STC) in 1993, together with the extensive piece of legislation which incorporates dividends, has a negative impact on the total amount of dividends paid by companies listed on the Johannesburg Stock Exchange for the period from 1993 to 2006. The Wilcoxon Signed Ranked test was employed to compare the difference in total dividends declared, effective from 1993 and repeated for 1995. The results of the ne
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6

Kriel, Elsabe. "Place of effective management and "place of business" : a critical analysis of whether or not these phrases (as used in the Income Tax Act and Companies Act respectively) should be aligned or have different meanings?" Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/5906.

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7

Lovely, Graham. "Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11135.

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Includes bibliographical references (leaves 54-55).<br>Secondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this question. The outcome of this research may be particularly relevant in the context of the proposed new dividends tax and value extraction tax (“VET”) and the exemptions therefrom, which are, again, based on residency.
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8

Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.

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The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The obje
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9

El, Wahab Sayed Mohamad Abd. "A comparative study between the taxation of companies in the United Kingdom and Egypt with particular reference to United Kingdom based multinational companies operating in Egypt." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.306187.

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10

De, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.

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South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively
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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 taxa
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12

Andersson, Thomas. "Foreign direct investment in competing host countries : a study of taxation and nationalization." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1989. http://www.hhs.se/efi/summary/278.htm.

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13

Hilling, Axel. "Income taxation of derivatives and other financial instruments - economic substance versus legal form : A study focusing on Swedish non-financial companies." Doctoral thesis, Jönköping : Jönköping International Business School, Jönköping University, 2007. http://www.diva-portal.org/hj/abstract.xsql?dbid=934.

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14

Roux, Edrick. "The taxation of interest-free loans made to trusts or companies in terms of the Income Tax Act 58 of 1962." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/77431.

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15

Luker, Karen. "The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention / by K. Luker." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4430.

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Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be
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Weggenmann, Hans Robert. "Personengesellschaften im Lichte der Doppelbesteuerungsabkommen : Einordnungskonflikte under besonderer Berücksichtigung des OECD-Partnership-Reports 1999 /." Berlin : Stollfuss, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014702523&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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17

Köhler, Camilla, and Wennemyr Petra Alperud. "En studie av enskild näringsverksamhet, handelsbolag och aktiebolag : Vilka fördelar och nackdelar finns inom respektive företagsform?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-14046.

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Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform? Nivå: C-uppsats i företagsekonomi Författare: Camilla Köhler och Petra Alperud Wennemyr Handledare: Markku Penttinen Datum: 2013-februari   Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.      M
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Kopecká, Jana. "Mezinárodní daňové plánování a optimalizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224290.

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The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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Šidlauskienė, Danguolė. "Mokesčių įtaka smulkaus ir vidutinio verslo plėtrai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090608_163120-03481.

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Tyrimo objektas – verslo plėtrą įtakojantys Lietuvos Respublikos mokesčiai. Tyrimo dalykas – mokesčių įtaka verslo plėtrai. Tyrimo tikslas – nustatyti mokesčių įtaką smulkaus ir vidutinio verslo plėtrai Lietuvoje. Uždaviniai: 1. Nustatyti smulkaus ir vidutinio verslo plėtros tendencijas apmokestinimo kontekste. 2. Identifikuoti pagrindines smulkaus ir vidutinio verslo apmokestinimo problemas. 3. Atlikus Lietuvos Respublikos smulkaus ir vidutinio verslo apmokestinimo analizę, parengti pasiūlymus Lietuvos Respublikos mokesčių pakeitimams, kurie padėtų skatinti smulkaus ir vidutinio verslo plėtrą
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Marais, Suzanne. "Die beoefening van ‘n bedryf met spesifieke verwysing na die toestaan van lenings deur houermaatskappye aan filiale of geassosieerdes." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/19877.

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Thesis (MAcc) -- Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: In order for a taxpayer to be entitled to a deduction for expenditure actually incurred, the taxpayer must meet the requirements of section 11(a), read with the provisions of sections 23(f) and 23(g). The preamble of section 11 requires that the taxpayer should incur the expenditure in the carrying on of a trade, before it will be deductible. Therefore, taxpayers who do not carry on a trade will not be allowed any deductions for expenditure actually incurred in terms of section 11(a). In the case of a holding company that g
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Rupping, Jacobus Adriaan. "Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86326.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax
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22

Pereira, Meire Joisy Almeida. "A LEI GERAL DA MICROEMPRESA E DA EMPRESA DE PEQUENO PORTE: uma avaliação do processo de implementação em Boa Vista-RR 2003-2008." Universidade Federal do Maranhão, 2009. http://tedebc.ufma.br:8080/jspui/handle/tede/824.

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Made available in DSpace on 2016-08-18T18:55:09Z (GMT). No. of bitstreams: 1 Meire Joisy Almeida Pereira.pdf: 913273 bytes, checksum: b3d256e100b47c3a42696e1234ba82a4 (MD5) Previous issue date: 2009-04-17<br>The evaluation implementation process of the General Law of Micro enterprises and small companies in Boa Vista city. The study falls within the evaluative research field, specifically in the case of an evaluation process. It is analyzed how the state is manifested in the current restructuring capitalist context, particularly in facing the issue of unemployment and informality in labor
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Zoumpoulis, Christos. "Aspects juridiques et fiscaux de la mobilité des sociétés dans l’espace régional européen." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020028.

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La question de la mobilité des sociétés met principalement en cause deux ensembles normatifs étatiques. Tout d’abord, la société mobile rencontre en permanence la question des conflits de lois. Ainsi, la mobilité implique le passage par la question fondamentale de la reconnaissance, la mise en jeu des règles de conflit sur la loi applicable aux sociétés ainsi que, plus généralement, la nécessité de consulter en permanence toutes les règles délimitant la compétence normative de l’Etat en matière sociétaire, telles les règles de conflit (jurisprudentielles ou du droit positif) ou les lois de pol
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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.

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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users.  This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states t
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Bertolucci, Aldo Vincenzo. "Uma contribuição ao estudo da incidência dos custos de conformidade às leis e disposições tributárias: um panorama mundial e pesquisa dos custos das companhias de capital aberto no Brasil." Universidade de São Paulo, 2001. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-18042007-145400/.

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Os Custos de Conformidade à tributação ? compliance costs of taxation, em inglês ? correspondem ao custo dos recursos necessários ao cumprimento das determinações legais tributárias pelos contribuintes. Declarações relativas a impostos, informações ao fisco federal, estadual e municipal, inclusões e exclusões realizadas por determinações das normas tributárias, atendimento a fiscalizações, alterações da legislação, autuações e processos administrativos e judiciais, quanto custam os recursos que se dedicam a essas atividades nas empresas? Trata-se de tema relevante que, surpreendentemente, vem
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Formigoni, Henrique. "A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012009-155610/.

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Esta tese tem como objetivo principal avaliar os efeitos dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. Sob o aspecto metodológico, este estudo pode ser classificado como do método quantitativo, do tipo descritivo-longitudinal e transversal. A população-alvo do estudo são as companhias abertas brasileiras não financeiras, cuja amostra é composta por aquelas que têm ações negociadas na Bovespa, totalizando 590 empresas, perfazendo um número potencial de registros contábeis de 7.670 no período de 1995 a 2007, cujos dados
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Bangoura, Haïda. "Le droit minier en Guinée au regard des meilleures pratiques internationales (1995-2013)." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D017.

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Dans un contexte de libéralisation globale de l'économie, la majorité des pays en développement ont, à partir des années 1980-1990, réformé leur législation minière dans le but d'attirer les capitaux étrangers. La Guinée, avec des ressources minérales potentielles estimées à plus de 45 milliards de tonnes, est considérée comme l'un des pays disposant du sous-sol le plus riche en Afrique. Conscient d'un tel potentiel pour le développement du pays, le législateur guinéen adopte, en 1995, un nouveau code minier pour rendre le territoire attractif pour les investisseurs privés étrangers. Cependant
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Mial, Fatima. "Fixation des prix de transfert à l'épreuve de la double imposition économique." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1053.

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Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfec
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Celener, Balca. "La fiscalité des sociétés holdings en Turquie." Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010309/document.

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La société holding est une réalité économique dont l’importance ne cesse d’augmenter. Plusieurs États offrent des régimes de faveurs fiscales pour attirer les holdings sur leurs territoires. Le système fiscal turc n’offre pas un tel «régime holding» mais il comporte plusieurs dispositions qui offrent certains avantages aux participations turques et étrangères. Une fiscalité avantageuse pour les holdings est intéressante pour un État dans la mesure où elle lui permet d’attirer les entreprises. Les dispositions fiscales peuvent rendre un territoire attractif et compétitif mais elles peuvent inci
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Rodríguez, Márquez Jesús. "El Gravamen de los Dividendos de Fuente Extranjera y de las Ganancias Derivadas de la Venta de Participaciones en Sociedades no Residentes: La Reforma del Régimen Español en el Marco del Derecho Comparado." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118420.

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This paper analyzes the taxation on foreign dividends in comparative tax law. In particular, we study the European and North American system. Finally, we want to assess the Spanish system to avoid international double taxation and its reform, which will be put in force in 2015.<br>El trabajo tiene por objeto exponer cuál es el gravamen de los dividendos de fuente extranjera en el Derecho comparado, partiendo de la experiencia europea y la norteamericana. Dicho análisis tiene por finalidad última valorar el sistema español de eliminación de la doble imposición internacional, así como, sobre tod
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CHEN, MING-HSIA, and 陳明霞. "Taxation on Goodwill Companies Merger and Acquisition." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/28mdny.

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碩士<br>東吳大學<br>法律學系<br>108<br>In this article, we observe Taiwan’s taxation system for company Merger and Acquisition (M&A) deals and judge the high volume of disputes on taxation of goodwill amortization from the viewing points of protecting taxpayer’s basic rights of taxation, fairness and justice of taxation system, legality of taxation, and the principles of seeking substance in taxation. We comment and analyze on the decisions made by the 1st joint committee of presidential judges of Supreme Administrative Court in December, 2011 that the taxpayers are responsible to take objective proof b
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Mashale, Refilwe Gloria. "Double taxation bias in the taxation of companies and partnerships - a comparative study." Thesis, 2016. http://hdl.handle.net/10539/22297.

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A Research Report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Degree: Master of Commerce (specialising in Taxation) Date: 30 March 2016<br>The decision to undertake domestic (onshore) or international (offshore) trade activity should be one primarily influenced by the perceived commercial viability and sustainability of the trade activity in a local or foreign jurisdiction. As with all investment decisions, the decision to trad
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Jennings, Peter L., C. Allen, and P. Casson. "The impact of capital taxation on UK unquoted companies." 2003. http://hdl.handle.net/10454/4052.

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No<br>The authors present findings from the initial phase of an ongoing externally funded research project into senior executive perceptions of the impact of capital taxation upon unquoted companies incorporated in the United Kingdom. Open-ended interviews were conducted with the senior executives of six unquoted companies which are also multigenerational family businesses. The interviews guided the executives to explore the history of their company; the values and aspirations of the founding or owning family(ies); the impact of capital taxation regimes, previous and current, both on ownership
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Lin, Jung-Hsiang, and 林榮祥. "The Taxation Problems of Foreign Companies Listed on Taiwan Stock Exchange." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/81106171365116552241.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>Since the Executive Yuan announces the program of promoting overseas companies seeking listed on Taiwan Stock Exchange, the SEC and Taiwan Stock Exchange have passed or revised many regulations for foreign companies to be listed on Taiwan Stock Exchange. In addition the Economic Cooperation Framework Agreement (ECFA), sighed by Taiwan and China on June 29, 2010 encourages overseas companies to be listed on Taiwan Stock Exchange. The capital raised by issuing TDR reaches 43.6 billion in 2010, which accounts for 74% of total IPO in Taiwan. The capital
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Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were di
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Statham, Ian. "The section 6quin foreign tax rebate as an incentive for South African headquarter companies." Thesis, 2016. http://hdl.handle.net/10539/22158.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2015<br>The Katz Commission recognised that South Africa could benefit from multinational enterprise (MNE) groups headquartering in South Africa. MNE headquarter companies create jobs and attract highly skilled individuals who impact on the economies in which they reside. These highly skilled individuals are also high taxpayers in the countries wh
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LUEBKING, Johannes. "The group of companies, efficiency and the law." Doctoral thesis, 1994. http://hdl.handle.net/1814/5605.

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Theron, Wilhelmina Lodewika. "Secondary tax on companies in respect of dividend movements, unbundling and liquidation of companies." Thesis, 2014. http://hdl.handle.net/10210/12128.

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Huang, Wen-Chen, and 黃文貞. "Taxation on Income Shifting of the Multinational Enterprises – Evidence from Taiwan Listed Companies." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/21970636272950097867.

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碩士<br>逢甲大學<br>財稅所<br>97<br>Multinational enterprises usually utilize the design of intrafirm transfers for income smoothing or tax planning. International trade becomes much more frequent. Most companies set up overseas associated enterprises, income shifting and price transfer becomes the prime issue for multinational enterprises. Jeffrey, Piman and Ghon（2004）provides evidence that keiretsu group member firms are subject to lower effective tax rates than independent firms in Japan. The keiretsu firms strategically shift financially reported income among affiliates in order to reduce overall e
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Mathivha, Mukondeleli. "The impact of mineral resource rent tax on the financial performance of mining companies in South Africa." Thesis, 2017. http://hdl.handle.net/10539/23131.

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Thesis (M.M. (Finance & Investment)--University of the Witwatersrand, Faculty of Commerce, Law and Management, Wits Business School, 2017<br>This study assesses the impact of a change in tax system in South Africa and the effects caused thereof on both the government and mining companies .This is done by comparing different tax models and analyzing the results to determine their suitability to be used in South Africa. A hypothetical case study is used to achieve the goals of the study by employing six different case scenarios under different threshold rates, tax rates and corporate income tax
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Mothibi, Molutsi S. "The requirements of taxation on companies and directors in relation to normal tax, secondary tax on companies, piercing of the veil as well as limitations connected / Molutsi S. Mothibi." Thesis, 2005. http://hdl.handle.net/10394/11406.

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The primary purpose of this study was to establish on whether South African taxpayers have an in-depth understanding of taxation. In particular, an understanding on the requirements on taxation on companies and directors in relation to normal tax, secondary tax on companies and lastly, piercing of any possible veil. The population was from the North-West Province with particular inclination to the Mafikeng area. Sixty nine respondents participated in the study after random selection. The questionnaire was the primary instrument of data collection for this study. The data was presented in table
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Lin, Chang-Lung, and 林慶龍. "The Impact of Alternative Minimum Taxation on the Tax Burden of Listed Companies in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/05387587772437101595.

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碩士<br>國立高雄第一科技大學<br>金融研究所<br>99<br>Long term preferential taxation treatment has resulted in large tax exemption on very few industries, causing unfair tax burden and the loss of tax base. Hence, the government adopts the Act of Basic Income Taxation to levy a certain percentage of tax on those benefiting from preferential taxation. This paper utilizes the financial reports of the listed companies in Taiwan to analyze the fairness of implementing alternative minimum taxation (AMT) and to compare the impact on various industries. The result shows that preferential taxation unfairly concentrates
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Dias, Cláudia Maria Marramaque Afecto. "Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies." Doctoral thesis, 2019. http://hdl.handle.net/10071/18851.

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Since 2014 Portuguese SMEs can opt for a Simplified Taxation Regime (STR) to determine their taxable income as an alternative to the general regime. However, and despite the expectation that this regime would simplify and encourage tax compliance of small and medium enterprises (SMEs), most of them have not adopt this regime. According with the Portuguese Tax Authority’s statistics about Corporate Income Tax (CIT) returns for 2014-2016, the SMEs that fulfil the condition about the annual amount of revenue represent more than 70 percent of companies but just over 3 percent chose STR. Wit
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Stratil, Jiří. "Zdanění příjmů obchodních společností a jejich společníků (srovnání právní úpravy v ČR a ve vybraných státech EU)." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368737.

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This thesis compares the tax legislation of business corporations and their members in Czech and Austrian law. The aim of the thesis is to describe different taxation systems of business corporations in the Czech Republic and in Austria, and to compare certain aspects of their taxation regimes, and to draw conclusions and de lege ferenda recommendations from performed comparison. The initial part of this thesis briefly describes business-related aspects of Czech and Austrian business companies, because these aspects form the basis and are a prerequisite for understanding of their taxation. The
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Oliveira, Ana Cristina Ferreira. "Debt bias in corporate taxation: possible consequences and solutions." Master's thesis, 2016. http://hdl.handle.net/1822/44591.

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Dissertação de mestrado em Direito dos Negócios, Europeu e Transnacional<br>This research first addresses the different tax treatment that is given to debt and equity financing, showing that the benefits associated with debt make this source of financing more attractive. The different treatment of these two forms of finance incentivizes debt exploitation, by which deductibility of interest payments decreases the tax base in a high-tax jurisdiction, preferably ending up in a low-tax jurisdiction’s tax base. This project shows that the deductibility of interest for tax purposes combined wit
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Tsoai, Elizabeth Tebogo. "Taxing of dividends : a transition from secondary tax on companies (STC) to dividends tax." Diss., 2012. http://hdl.handle.net/2263/30031.

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MA, Yu-Wen, and 馬郁雯. "The Impacts of Expensing Employee Bonus on Stock Price and Employee Taxation-An Example of Listed Electronic Companies in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/47514983992204913337.

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碩士<br>國立屏東科技大學<br>財務金融研究所<br>97<br>The main purpose of this study is to investigate, FSC promulgate the news of different employee stock bonuses calculated basis day to listed and OTC companies, whether results in cumulate abnormal returns. On the other hand, it inquires into employee taxation. By performing event study－mean-adjusted returns model and statistical test, we get results as following: 1.The average abnormal returns over the event dates exhibit significantly positive abnormal returns. 2.The cumulative average abnormal returns over three events periods exhibit positive abnormal r
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Lay, Fang-er, and 賴芳娥. "A study on separating price of building and land in real estate companies and discussion of taxation system on land transaction." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/73581852853676653147.

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碩士<br>逢甲大學<br>會計所<br>97<br>To follow the legacy of Dr. Sun, Yat-Sen, the government of Taiwan, R.O.C. levies land appreciation taxes on income of appreciated value from land transaction. To avoid double taxation, the income tax law specially exempt income from selling land while value-added business taxes law also does not levy business taxes on selling land. When buildings and land are combined for sale, income from selling land can also be tax-free in both income taxes and business taxes as in accordance with the law, income from buildings selling should be taxed in actual price sold. Thu
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Aharonyan, Elen. "Mezinárodní zdanění kapitálových společností - komparace mezi ČR a Ruskem." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-328766.

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The object of this thesis is international taxation of companies. It focuses on the comparison between the Czech Republic and the Russian Federation. The first chapter focuses on the tax systems of both countries, dealing with what kind of taxes exist and what is taxed, and all this on a general level, which is crucial for further comparison that is made in final chapters of the thesis. According to the topic, the thesis gives a description and definition of the companies, what kind of companies exists in both countries and what is related legislation. It is followed by a chapter on internatio
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Marques, João Pedro da Costa Andrade. "Return on equity: a comparison between companies in Portugal and Brazil: similarities and differences." Master's thesis, 2012. http://hdl.handle.net/10362/16027.

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The purpose of this research is to study the Return on Equity of Portuguese and Brazilian companies, through the DuPont method. This project analyses whether differences in the ratios depend on specific features of the country, or if it is influenced by the industry where it is located. From the comparisons it is concluded that Brazilian companies pay higher corporate taxes and while the Portuguese companies are more leveraged, it is the Brazilian companies which pay higher interests. It is also noticeable that Portuguese companies take more advantage from the financing decisions and Brazilian
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