Academic literature on the topic 'Substance-Over-Form Principle'
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Journal articles on the topic "Substance-Over-Form Principle"
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Jeong Seungyeong. "Rethinking ‘Substance Over Form’ Principle and ‘Substance’ in Tax Law." Seoul Tax Law Review 19, no. 1 (April 2013): 9–52. http://dx.doi.org/10.16974/stlr.2013.19.1.001.
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Ahn Kyeong-Bong and Dong-Sik Lee. "Tax Evasion Case and Substance over Form Principle." Seoul Tax Law Review 18, no. 3 (December 2012): 97–129. http://dx.doi.org/10.16974/stlr.2012.18.3.003.
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Choi, Seong-Keun. "Acquisition of Treasure Stocks and Substance-over-Form Taxation Principle." Han Yang Law Review 30, no. 3 (August 31, 2019): 279–302. http://dx.doi.org/10.35227/hylr.2019.08.30.3.279.
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Adrianto, Fathur, Nur Hisamuddin, and Ririn Irmadariyani. "ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)." JURNAL AKUNTANSI UNIVERSITAS JEMBER 15, no. 1 (August 23, 2018): 63. http://dx.doi.org/10.19184/jauj.v15i1.8449.
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This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer.
Keywords: Cost of Goods Sold, Production Cost, Cost
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김의석. "The Nature of the ‘Unreasonable Transaction and Accounting’and the Principle of “Substance Over Form"." Seoul Tax Law Review 19, no. 3 (December 2013): 55–92. http://dx.doi.org/10.16974/stlr.2013.19.3.002.
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Son, Young Chul. "Necessity to Apply Substance Over Form Principle to Repurchase Agreement(RP) and Security Lending Transactions." Seoul Tax Law Review 17, no. 3 (December 2011): 193–229. http://dx.doi.org/10.16974/stlr.2011.17.3.006.
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Seong Keun Choi. "A Proposal to Establish the Theories and the Provisions on Substance－over－Form Taxation Principle." Seoul Tax Law Review 19, no. 2 (August 2013): 119–52. http://dx.doi.org/10.16974/stlr.2013.19.2.004.
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Kwon, Hyungki, and Hun Park. "A Study on Interpretation of Substance Over Form Principle under the Value Added Tax Law." Seoul Tax Law Review 25, no. 1 (April 30, 2019): 33–70. http://dx.doi.org/10.16974/stlr.2019.25.1.002.
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Kim, Kyoung Ha, and Moon Sung Oh. "A Study on the Relationships between Principle of No Taxation Without Law and Substance－Over－Form." Korean Business Education Review 35, no. 2 (April 30, 2020): 105–26. http://dx.doi.org/10.23839/kabe.2020.35.2.105.
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ROZHKOVA, N. K., D. Yu ROZHKOVA, and U. Yu BLINOVA. "PROSPECTS FOR THE APPLICATION OF THE PRINCIPLE THE PRIORITY OF SUBSTANCE OVER FORM IN THE ACCOUNTING PRACTICE OF RUSSIA AND VIETNAM." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 143–48. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.025.
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The starting point of this study is Russian accounting, as well as the process of its harmonization with IFRS. It is well known that within the Anglo-American school of accounting it is necessary to proceed from the principle of "priority of content (essence) over form". This is a principle that causes a special discussion, especially in Russian realities. Based on the analysis of the accounting practices of Russia and Vietnam, the main reasons that impede the application of this principle in full are highlighted. In order to improve the ac-counting practice in Russia, a conceptual approach is proposed for the implementation of the principle of "content priority over form" taking into account the economic and accounting foundations. The proposed con-ceptual approach is an attempt to standardize accounting procedures, as well as a specific mechanism for implementing the accounting function using professional judgment.
Dissertations / Theses on the topic "Substance-Over-Form Principle"
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Mberi, Faith Chipiwa. "Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings / Faith Chipiwa Mberi." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8723.
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Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle.
The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price.
It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle.
These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context.Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013
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Brébisson, Hélène de. "L’adoption des normes IFRS : l’harmonisation inachevée." Thesis, Lille 2, 2017. http://www.theses.fr/2017LIL20009.
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Malgré une large adoption des normes comptables internationales, les pratiques restent diversifiées. Les travaux présentés dans cette thèse explorent les raisons possibles à cette harmonisation inachevée. Un premier chapitre identifie les politiques d’adoption des IFRS menées dans le monde et leurs déterminants. Les chapitres suivants analysent le rôle de la langue, du système juridique et de l’usage de l’information comptable par les préparateurs, comme obstacles possibles à l’harmonisation des pratiques. Les résultats mettent en évidence un certain nombre de difficultés : les normes IFRS n’ont pas toujours la même place dans les réglementations locales ; la traduction des normes achoppe sur la difficulté majeure de traduction de principes fondateurs ; les normes doivent s’adapter à des systèmes juridiques divers ; enfin l’information comptable sert à la fois pour des besoins externes et internes, ce qui peut donner lieu à des pratiques hétérogènes. Des pistes d’amélioration émergent toutefois. Certaines politiques d’adoption semblent plus propices à une application cohérente du référentiel, en particulier lorsque les entités soumises à ces normes peuvent les utiliser pour tous leurs jeux de comptes. Certains pays européens ont mis en oeuvre une pratique continentale du principe de substance, sous une forme différente du système anglo-saxon, mais avec une même finalité en termes de traitements comptables. En France où le principe n’est pas formellement intégré en comptabilité, cette prééminence de la substance est déjà prise en compte dans d’autres domaines réglementaires, réduisant la difficulté pressentie à son introduction dans le droit comptableDespite a wide adoption of international standards, IFRS practice remains diverse. The studies presented in this thesis explore the possible reasons for this unachieved harmonisation. The first chapter identifies the IFRS adoption policies throughout the world and their determinants. The following chapters analyse the role of language, legal system and usage of financial information by preparers, as potential obstacles to practices’ homogeneity. The result unveil some issues: IFRS standards do not have the same function in local regulations; standards’ translation stumbles over the major difficulty related to fundamental principles; standards need to adapt to various legal systems; finally the financial information is used both for internal and external use which can result in heterogeneous practices. Ways to improve still appeared. Some adoption policies appear to conduct to a coherent application of IFRS, in particular when entities have the possibility to follow the same standards for all their accounts. Some European countries have found a continental way to use the substance over form principle, different from the Anglo-Saxon, yet with the same target in terms of accounting rules. In France where the substance principle is not formally integrated in accounting, this principle is already used by other regulatory fields, which comforts the feasibility of its introduction in our accounting law
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Gasbaoui, Julien. "Regard juridique sur les documents comptables." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1016.
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Les documents comptables occupent une place centrale dans la vie des affaires. Il est intéressant de porter un regard juridique sur eux pour plusieurs raisons. Tout d'abord, leur élaboration obéit à des règles se plaçant au service d'un objectif qui les dépasse : l'image fidèle. Le préparateur des comptes doit ainsi avoir le souci du lecteur des documents comptables, ce qui peut le conduire, dans certains cas, à déroger à la règle. Cette originalité dans la mise en œuvre de la règle comptable se double d'une originalité des qualifications comptables qui en découlent : les droits et obligations figurant dans les documents comptables sont soumis à une grille de lecture qui dépasse les catégories juridiques traditionnelles, ce qui ouvre de nouvelles perspectives pour le juriste, et conduit à remettre en cause la vision classique de l'activité comptable. Cet intérêt se renforce au moment de la réception juridique des documents comptables, qui invite à s'interroger sur les effets que l'on peut leur accorder. D'une part, quelle est la valeur juridique d'un enregistrement comptable : quelle est sa force probante ? Est-il éligible à la qualification d'acte juridique, voire d'engagement juridique unilatéral ? D'autre part, quelles sont les fonctions classiques des agrégats révélées par les documents comptables ? Doivent-elles être remises en cause par l'avènement des normes IFRS ? Enfin, quelles sont les sanctions attachées aux documents comptables ? Une telle question renvoie à la responsabilité des auteurs principaux, que sont les dirigeants, et à celle des professionnels du chiffre, que sont le commissaire aux comptes et l'expert-comptableAccounting records hold a central place within the framework of business life. For a variety of reasons, it is interesting to consider these accounting records within the legal scope. First of all, the drafting of these documents is subjected to a special regulation which keystone is to present a true and fair view of the accounts. The person drafting the accounts should always keep in mind this purpose and the necessary readability of thesaid documents. This aim can sometimes lead this person to depart from the accounting rule. This originality of the implementation of the accounting rule has to be coupled with an originality of the subsequent accounting qualifications. The rights and obligations drawn up within the accounting records are subjected to a reading grid which goes beyond the classical legal categories. This specificity is opening new horizons to the legal expert and leads to a reconsideration of the traditional understanding of the accounting activity. This interest is strengthened at the time of the receipt of the accounting documents which suggests questioning ourselves about the effects of the latter. On the one hand, which is the legal force of an accounting record, in other words, what is its probative force? Can an accounting record be qualified as a legal transaction or perhaps even more as a unilateral contract? On the other hand, what are the traditional functions of the aggregates revealed by the accounting documents? Should these traditional functions be challenged by the IFRS standards? Finally, which sanctions are foreseen as to accounting documents?
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YI, CHAO CHIN, and 趙錦藝. "The Case Study of Substance over Form Principle." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/78t22d.
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碩士東吳大學
會計學系
103
The purpose of this study attempts to strike a balance on the practical application between the Substance over Form Principle and the Principle of taxation by law. First, this study through the way of literature review, to understand the evolution between the Substance over Form Principle and the Principle of taxation by law as well as those faced criticism and challenge, and hope to establish guidelines for the Substance over Form Principle. Second, the author analyzes administrative litigation cases in recent years regarding Substance over Form Principle, and also to clarify when the tax offices face tax planning cases, should identify that the constituent elements and facts, at the same time, such tax laws should be construed in accordance with the principle of taxation by law and the respective purposes of the relevant laws, so that the tax assessment will be based on the existence of actual economic relationships and related interests Finally, this study trying to find out the limits of Substance over Form Principle, and hope can be used as references when tax offices assess tax avoidance cases, also suggests the government should reduce the penalty for those cases by amending tax law.
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Lin, Kuen-Yang, and 林坤陽. "A Study of Substance-over-Form Principle in Tax Law." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/54085566881163499357.
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碩士逢甲大學
經營管理碩士在職專班
94
According to the rule 19 of Constitute, property right is citizens’ basic right. However, property right is also a conditional and limited one. On the one hand, the government is legitimated to take people’s property from tax imposition. On the other hand, people are allowed to adopt legislative methods to avoid the heavier taxation by executing their legal right of property-scheming. Since the legislation of laws represents the spirit of justice and equity, tax laws should also follow the principle of tax-equity. Consequently, the purpose of substance-over-form principle is to help realize tax-equity. Substance-over-form principle is usually used to explain the appropriateness of Tax Law in order to prevent tax-avoidance. However, there haven’t been concrete and literal regulations about the general norms of substance-over-form principle. As a result, it is easily interpreted arbitrarily by revenue service offices to infringe people’s property right. Bearing this consideration, the study aims to focus on how to make legislation in light of substance-over-form principle for both citizens and revenue service offices to act upon. First, the study introduces the foreign legislations related to substance-over-form principle. The reviewed legislation examples include the general principles of taxation in Germany, Income Tax Law, Corporation Tax Law, Succession Law in Japan, and Internal Revenue Code of USA. The study further compares the relevant cases and the court’s judgments as our legislation references. As for the domestic legal practices about substance-over-form principle, the study illustrates the explanations from the grand justice council and individual tax laws. From these legal provisions, several lation types are differentiated. Finally, the study attempted to reconstruct legislation types regarding substance-over-form principle, and map out the detailed legislative contents based on substance-over-form principle.
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Chiang, Cheng-Hung, and 江政鴻. "A Study on Substance-Over-Form Principle Applied on Tax Imposition in Practice." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/12064873678993526976.
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碩士國立高雄應用科技大學
商務經營研究所
98
The controversial issues arising from the substantive taxation principle set forth in Article 12-1 of the Tax Collection Act, such as the target of application, scope of application, extent of corroboration for burden of proof, scope of obligation to assist in reporting required information, and punishments following supplementary tax adjustment and payment, remain unsolved. Besides, the equality between the substantive taxation principle and taxation by law, as well as the equality between the obligation of taxpayers to assist in reporting required information and the burden of proof borne by tax collection authority, are most critical to render the taxation system comprehensive and for protection of interests of taxpayers. Most of all, they are considered as the focus and direction for future taxation reform in our country. Therefore, it is necessary to further study ways to add and modify compatible measures of the substantive taxation principle in order to safeguard the interests of taxpayers. This study has employed literature review and in-depth interviews to analyze the collection problem in practice with regard to the substantial taxation principle, and suggestions as put forth in this study are found as follows: 1.Enhance the equality, respectively, between the “substantive taxation principle” and both “taxation by law” and “protection of taxpayers’ rights and interests.” 2.Focus on the equality regarding the burden of proof borne by tax collection authority and the obligation of taxpayers to assist in reporting required information when making use of the substantive taxation principle. 3.It is recommended to amend the Tax Collection Act, or authorize the Ministry of Finance to additionally stipulate the enforcement rules of the substantive taxation principle under the enforcement rules of the said law, in terms of the following aspects: 1. conditional restriction on the substantive taxation principle, 2. the subjects and scope to which the substantive taxation principle applies, 3. the burden of proof and obligation of argument borne by tax collection authority, 4. the principle of obligation of taxpayers to assist in reporting the required information. 4.Formulate the “Regulations Governing Guidance to Taxpayers for Honest Tax Declaration” for various taxes. 5.Strengthen the education of tax law and regulations for taxation personnel, enhance marketing of taxation service, and alleviate litigation on taxation.
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Chen, Su-Chu, and 陳素珠. "Application of Substance-Over-Form Principle in Tax Laws: Centered on Trust-Related Case Studies." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/wp9wha.
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碩士國立高雄應用科技大學
財富與稅務管理系碩士在職專班
101
The taxation for trust system in Taiwan adopts the principle of Trust Conduit Theory, which considers trust to be a “conduit” of the agreed objectives between the interested parties. It is a means for settlors to distribute and transfer the benefits of trust to the beneficiaries for the latter’s interests. Therefore, it excludes trustees from the taxation scope and designates the beneficiaries of economic substance as taxpayers pursuant to the principle of taxation of actual income earners and taxation upon income generation. The Trust Law and Trust Enterprise Act were successively promulgated and enforced on January 26, 1996 and July 19, 2000, respectively. As dual ownerships is one of trust properties’ characteristics, the then existing taxation laws cannot meet the needs of taxation for trust. Therefore, the government adopted the method of separate legislations and passed the amendment of trust related taxation laws after its Third Reading on May 29, 2001. Complementary legal system for taxation was designed based on the characteristics of trust to clarify issues related to the applicability of taxation of trust property transfer. Although the regulations for related taxation issues were intended to be comprehensive when legislating, arguments and problems were unavoidable in practice. The Ministry of Finance established “study on the formats and types of trust deed and its tax audit and levy principle” in 2005, using the existence of “settlors who reserve the rights to designate beneficiaries or distribute or disposal of the income of the trust” to distinguish self-benefit trusts from other-benefit trusts. This measure prevented tax saving on income taxes; however, the interests were calculated using “principal minus discounted principal” as basis, resulting in substantial tax saving benefits. The Ministry of Finance promulgated Tai-Cai-Shuei-Zih- Di No. 10000076610 on May 6, 2011 (hereinafter referred to as the Ministry of Finance (100) Directive), where settlors grant the explicit or confirmed dividends of the invested company to beneficiaries in the form of trust deed should be taxed for consolidated income and gift taxes in accordance with the principle of substantive taxation, resulting in taxation disputes. This paper attempts to use the Ministry of Finance (100) Directive and Su-Zih-Di No. 608 of Kaohsiung High Administrative Court in 2011 as specific cases to probe into the applicability of the principle of substantive taxation in cases when the principle is employed in handling “gifts disguised in the form of trust”. It is hoped that when competent taxing authorities citing the principle of substantive taxation for administrative discretions or mandates of position, they can adhere to its true spirit, instead of using it merely as an efficient instrument for taxation, in order to uphold the essence of the principle of taxation by law and secure the nation’s interests at the same time.
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Liao, Tsai-Chun, and 廖彩君. "Application of taxation on trusts and Substance over Form Principle: Centered on Case Study of Other Interest Oriented Trust." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/855cc5.
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碩士國立高雄應用科技大學
財富與稅務管理系碩士在職專班
103
Tax is a Government to provide the public needs of the people and to promote their well-being, based on national sovereignty, people according to law to impose compulsory use of public powers, the 19th article of the Constitution: "the people have in legal tax obligations. "Our Constitution expressly adopted legalism of tax for tax matters. The substantive taxation principle in China the 7th article reflecting the principles of substantive equality. This study used qualitative methods, from literature data analysis, analysis of trust taxation and the substantive taxation principle. Study: 1. Express 4 1th in the provision of the income tax law of the 3rd year of the applicability of objects, explain the letter order is legally mandatory to comply with the tax laws of spirit. 2. in order to prevent, by nature of the types of trusts, avoid taxes, advance on the type of trust income subject to a higher withholding rate. 3. increase of the income tax act stock trust beneficiaries of the fruits of his benefits in private law acts in the applicable provisions of the tax law. 4. draw cautious assessment of trust accounting rules to avoid unnecessary tax burden. This article will try to finance 94 letter letter, letter of 102 years, 100 years, year 103 of the Taipei high administrative court against the word of judgement No. 763 and Supreme Administrative Court sentenced to 104 years Word 7th decision to study cases, trust conduit theory discussed in the income tax law of the application of the principle of trust according to the substance of the case. Collection agencies in the principles as a reference substance of administrative discretion or authority of command, uphold the true spirit of the substantive taxation principle, and in line with the changes of accounting systems in line with international economic trends and practices, increase the taxpayer's tax saving tool, make tax laws and regulations to uphold the spirit of tax law and taking into account national interests.
Books on the topic "Substance-Over-Form Principle"
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Katz, Richard S., and Peter Mair. Democracy and the Cartelization of Political Parties. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780199586011.001.0001.
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Political parties have long been recognized as essential institutions of democratic governance. Both the organization of parties, and their relationships with citizens, the state, and each other have evolved since the rise of liberal democracy in the nineteenth and early twentieth centuries. Going into the twenty-first century, it appears that parties are losing popular support, putting both parties, and potentially democracy, in peril. This book traces the evolution of parties from the model of the mass party, through the catch-all party model, to argue that by the late twentieth century the principal governing parties (and their allied smaller parties—collectively the political “mainstream”) were effectively forming a cartel, in which the form of competition might remain, and indeed even appear to intensify, while its substance was increasingly hollowed out. The spoils of office were increasingly shared rather than restricted to the temporary winners; contentious policy questions were kept off the political agenda, and competition shifted from large questions of policy to minor questions of managerial competence. To support this cartel, the internal arrangements of parties changed to privilege the party in public office over the party on the ground. The unintended consequence has been to stimulate the rise of extra-cartel challengers to these cozy arrangements in the form of anti-party-system parties and populist oppositions on the left, but especially on the right.
Book chapters on the topic "Substance-Over-Form Principle"
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Bremmers, Harry. "Substance Over Form: A Principle for European Food Information Regulation?" In Regulating and Managing Food Safety in the EU, 195–215. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77045-1_10.
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Socher, Johannes. "Introduction." In Russia and the Right to Self-Determination in the Post-Soviet Space, 1–13. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192897176.003.0001.
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The book provides a detailed assessment of Russia’s state practice in the post-Soviet space with the aim to ascertain a distinct Russian approach to the right of peoples to self-determination, illustrated by seven case studies on the secessionist conflicts over Abkhazia, Chechnya, Crimea, Nagorno-Karabakh, South Ossetia, Tatarstan, and Transnistria. As such, it may serve as a detailed documentation of the raw material necessary to form and identify rules of customary international law, produced by one particular state. Beyond that, it seeks to test the accuracy of and give substance to Lauri Mälksoo’s general assessment in Russian Approaches to International Law that the ‘evolution of Moscow’s legal argumentation and views in these complex cases … has not followed some overarching legal principle but reflected changing power politics. Until 2014, Russia claimed that sovereignty trumped self-determination but in 2014 partly destroyed its own earlier argumentation by its own actions in Ukraine.’ Finally, this book is a contribution to what Mälksoo calls the ‘debatable nexus’ between legal scholarship and state practice of international law in Russia, that is the open question of to what extent international law as an academic discipline continues to be subjugated to the raison d’état in Russia.