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Dissertations / Theses on the topic 'Tax agreements'

Author: Grafiati

Published: 4 June 2021

Last updated: 2 February 2022

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1

Stancill, Alan Jonathan. "CEO Severance Agreements and Tax Avoidance." Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/77862.

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This study investigates the association between CEO severance agreements and corporate tax avoidance. Severance agreements, by providing executives with additional compensation when there is a change in employment status, should serve to encourage additional risk-taking, as reflected by increased tax avoidance activities. Using a large sample of aggregate compensation data, I find some evidence of a relation between the presence of a CEO severance agreement and tax avoidance. Using a smaller sample of hand-collected data, I find a significant negative relation between the magnitude of cash sev

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Carey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.

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On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders fr

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Valdez, Ladrón de Guevara Patricia. "The Tax Information Exchange Agreements and their Implementation in Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118923.

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In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.<br>En el presente artículo, la autora comienza dándonos un panorama general sobre los

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Espinosa, Sepúlveda Jorge. "Latin American income tax systems and current double taxation agreements." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115595.

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Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.<br>Los sistemas tributarios en América Latina han jugado un rol muy importante com

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Braun, Julia, and Martin Zagler. "The true art of the tax deal: Evidence on aid flows and bilateral double tax agreements." WU Vienna University of Economics and Business, 2017. http://epub.wu.ac.at/5459/1/wp242.pdf.

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Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one country does not trump the other, but that the deal must be mutually beneficial. In the case of an asymmetric DTA, this requires compensation from the capital exporting country to the capital importing country. We provide empirical evidence that such compensation is indeed paid, for instance in the form of bi

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Radhakrishna, Nikisha. "Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30960.

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Transfer pricing may be described as the process by which related entities set prices at which they transfer goods or services between each other. Multinational entities (MNEs), by virtue of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentially set transfer prices that would result in more profit being earned in lower taxing jurisdictions rather than in countries with higher tax rates. As a result the tax base of higher taxing jurisdictions is eroded by virtue of MNE’s transfer pricing policies. The Organisation for Economic Cooperatio

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Kortebusch, Pia [Verfasser]. "Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch." Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.

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Ehrstedt, Helena, and Maria Alm. "Advance pricing agreements : The concept and its implementation in Swedish tax law." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15079.

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Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the tran

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Slumkoski, Corey James Arthur. "Prelude to equalization, New Brunswick and the Tax Rental Agreements, 1941-1957." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0015/MQ54647.pdf.

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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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Krause, Frans Albert. "A comparative study of double tax agreements in a Southern African context." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52988.

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This study analyses Double Tax Agreements concluded by South Africa with the Southern African Development Community countries to identify in what respects these agreements do not follow the Organisation for Economic Co-operation and Development s Model Tax Convention on Income and on Capital. The study illustrates, in the format of a scenario analysis, the possible financial effects that the identified differences may theoretically have on the net income (after income tax) of corporate taxpayers in South Africa, if South Africa is the resident state. This explorative study used a survey as it

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Van, den Berg Amandus. "A comparative study of double tax agreements between South Africa, Mauritius and China." Diss., University of Pretoria, 2011. http://hdl.handle.net/2263/23365.

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Mauritius has, in recent years, become one of the preferred financial centres owing to its business-friendly economy, preferential tax regime, wide tax treaty network and solid infrastructure. The Mauritian economy and people have greatly benefitted from the country’s success as a financial centre. One benefit offered by the Mauritian tax regime is the ability and ease with which a person can gain residency to access the preferential tax rates that the country offers. South Africa has recently re-introduced a headquarter tax regime, which will make it a competitor with Mauritius for channellin

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Malevu, Shimane Mbuyiseni. "The possible introduction of advance pricing agreements in South Africa income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1333.

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This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo,

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Braun, Julia, and Alfons Weichenrieder. "Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?" WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf.

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Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low

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Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.

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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with in

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Feijoo, Raúl. "Interview with Luis Carlos Rodrigo Prado: Tax stability agreements and their impact on mining investment." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123194.

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The interview focuses mainly on the theme of contracts Tax stability. thus, the author shows how its development has been in our system in recent years related to mining investment in our country and from the General Mining Act. He also takes a position with regard to measures to promote investment presented by the Government. Finally, the author emphasizes the importance of stability contracts primarily to provide certainty to investors.<br>La entrevista se centra principalmente en el tema de los contratos de estabilidad tributaria. De esta manera, el autor indica cómo ha sido su desarrollo e

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Stack, E. "The relationship between double taxation agreements and the provisions of the South African Income Tax Act." University of Johannesburg, 2014. http://hdl.handle.net/10962/6384.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be take

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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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Flores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.<br>En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante s

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Commendatore, Pasquale, Christoph Hammer, Ingrid Kubin, and Carmelo Petraglia. "Policy Issues in NEG Models: Established Results and Open Questions." Springer International Publishing AG, 2017. http://dx.doi.org/10.1007/978-3-319-65627-4_2.

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This paper provides a non-technical overview of NEG models dealing with policy issues. Considered policy measures include alternative categories of public expenditure, international tax competition, unilateral actions of protection/liberalisation, and trade agreements. The implications of public intervention in two-region NEG models are discussed by unfolding the impact of policy measures on agglomeration/dispersion forces. Results are described in contrast with those obtained in standard non-NEG theoretical models. The high degree of abstraction limits the applicability of NEG models to real

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Hazzaa, Lawrence. "The impact of New Collaboration between Airbnb and Danish Tax Authority." Thesis, Jönköping University, IHH, Nationalekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-51700.

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Fourie, Leonie. "A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.

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South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not d

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López, Nieto Sebastián. "The Non-Discrimination Clause in Double Taxation Agreements." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118516.

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This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts.<br>En el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios par

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Terwin, Murray. "Natural resource protection through double tax agreements in the East African community: a critical analysis of whether Kenya, Tanzania and Uganda have sufficiently protected the taxing rights over natural resources within their Double Tax Treaty Network." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/12640.

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Includes bibliographical references (leaves 52-54).<br>Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protectio

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Hernández, Patiño Cecilia, and David de la Torre. "Mesa Redonda: «¿Un Impuso Efectivo a la Economía?: Alcances del último paquete de normas tributarias para promover la inversión en el Perú»." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/119018.

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In the last months, we have lived an environment of economic slowdown, which has led the Executive to legislate on various topics in order to boost the economy. Thus, this event will aim to generate debate about the latest package of tax regulations to promote investment in Peru with emphasis on the suspension of Rule XVI of the Tax Code and tax stability agreements.<br>En los últimos meses se ha vivido un ambiente de desaceleración económica, lo cual ha llevado al Poder Ejecutivo a legislar acerca de diversos temas con la finalidad de impulsar la economía. Así, el presente evento busca genera

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Samuel, Adedeji Adedayo. "Anticipating pressing issues in trade and climate change policies: a critical analysis of border carbon adjustment measures with WTO law." Thesis, University of the Western Cape, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_2366_1360592240.

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Koubek, Pavel. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224822.

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The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.

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Molé, Antoine. "Les paradis fiscaux dans la concurrence fiscale internationale." Thesis, Paris 9, 2015. http://www.theses.fr/2015PA090007/document.

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Dans le cadre de l’internationalisation puis de la mondialisation de la sphère économique et financière, les paradis fiscaux se sont développés tout au long du XXe siècle. Emergent à l’abri de la cage de l’Etat-Nation, ce phénomène de déconnexion de la sphère résidente de la sphère d’activité économique effective, a donné lieu à l’émergence de centres offshore, de manière embryonnaire durant la première moitié du XXe siècle, puis à une échelle industrielle sur l’ensemble des secteurs de l’activité économique à partir des années 1950. Les observateurs et les acteurs politiques des pays industri

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Wilczková, Martina. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223812.

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The Master's thesis is focused on tax optimalization through tax havens. The Master's thesis is divided into six parts. The first part generally outlines the problems of international tax optimalization. The next one defines concepts related to tax havens, use of tax havens and the fight against tax evasion. The third chapter concentrates on direct foreign investments, which are connected with holding companies. Information from this chapter is used in the following chapters. The practical part consists of two and shows the costs for establishment of a model subsidiary and the tax costs of the

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Marques, Maria de Fátima Rodrigues. "Estudo da dupla tributação internacional da pessoa física do Brasil." Universidade Católica de Santos, 2013. http://biblioteca.unisantos.br:8181/handle/tede/1501.

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Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2015-05-18T19:06:42Z No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5)<br>Made available in DSpace on 2015-05-18T19:06:42Z (GMT). No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5) Previous issue date: 2013-10-23<br>The present work aims to analyze the phenomenon of double taxation with respect specifically to tax the income of individuals. In the Introducti

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Joshi, Shriti. "Beneficial owner : En skatterättslig analys av begreppet beneficial owner i artiklarna 10, 11 och 12 i OECD:s modellavtal." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-24049.

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Begreppet beneficial owner finns i artiklarna 10, 11 och 12 i OECD:s modellavtal och är viktigt då det krävs att en part utgör beneficial owner för att denne ska ha rätt till den skattelättnad som erbjuds i de relevanta artiklarna. Då begreppet är oklart har OECD gett ut förslag på nya kommentarer till det i avsikt att klargöra dess innebörd. Uppsatsens syfte är att utreda innebörden av beneficial owner i artiklarna 10, 11 och 12 i OECD:s modellavtal från ett tolknings och tillämpnings perspektiv. Av utredningen framkom att begreppet enbart bör tolkas enligt modellavtalet och att det ska tillä

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Ceyhan, Deniz. "L'imposition des bénéfices des entreprises en Turquie : entre modernisme et préoccupations internationales." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30077/document.

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Au siècle dernier, la Turquie moderne a adopté les principes de démocratie et de laïcité. Parvenue à la stabilité politique, elle connaît aujourd’hui une croissance économique stable et pérenne qui lui permet de jouer sa partition au niveau international. La Turquie est passée du modernisme inhérent à l’idéologie ataturkienne à un modernisme qui s’inspire aujourd’hui des principes occidentaux en les adaptant à sa conjoncture économique et à ses valeurs sociales. En matière d’imposition des bénéfices des entreprises, la législation fiscale joue un rôle essentiel. L’accroissement des échanges éc

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Collop, Lance. "Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10286.

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This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.

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Hoang, Quang. "Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.

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<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishm

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Serrano, Antón Fernando. "Report on OCDE’s tax bases erosion and shifting benefits: origin and implementation within international and global framework." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115680.

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This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed.<br>El trabajo propone al lector un análisis de las

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Sudding, Creagh. "Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10721.

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Includes abstract.<br>Includes bibliographical references (leaves 141-148).<br>Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit.

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Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

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La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un ré

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Strandvik, Ulrik Bernhard. "Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11806.

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Includes bibliographical references (leaves 115-119).<br>This thesis tests the sufficiency of the definition of permanent establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African countries, in protecting their taxing rights over profits made by non-residents from fishing in the waters of their states. The concept and meaning of "fixed place of residence" and "any other place of extraction” of natural resources is analysed in the context of establishing a PE in the Source State, taking various rules of interpretation, commentaries, judicial and ac

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Salazar, Benza Juan Manuel, and Villarreal Renzo Grández. "El fondo complementario de jubilación minera, metalúrgica y siderúrgica, y su inexigibilidad frente a los convenios de estabilidad jurídica." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/107498.

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In order to attract necessary investment for the development of our country, the Peruvian State signed agreements of legal stability with various mining companies, for the purpose of not altering the legal regime of the income tax for a certain period. However, is there an exception? Which are the scopes of these agreements? Guided by the principles and basic concepts of Tax Law, the authors will study the nature of the Fondo Complementario de Jubilación Minera, Metalúrgica y Siderúrgica, determining if it leads to an infringement of legal stability agreements signed by the Peruvian State.<br>

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Havlová, Berenika. "Právní postavení Lichtenštejnska v rámci Evropského hospodářského prostoru." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-261758.

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The thesis defines legal status of Liechtenstein in the European Economic Area. It is divided into three consecutive chapters. The first chapter consists of two parts - general and economic characteristics of Liechtenstein. The general characteristic is based on the author's experience supported by scientific literature, while economic subchapter is based largely on statistical data. The second chapter focuses on the legal status of Liechtenstein and its position on international scene. The position is viewed from two perspectives, which affects it the most. First, from the perspective of part

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Vokounová, Tatiana. "Optimalizace zdanění společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-242869.

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Mkabile, Nwabisa. "An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017539.

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As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in

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Jantjies, Dumisani Joseph. "Can a multilateral agreement on investment reduce double tax treaty abuse in developing countries?" University of the Western Cape, 2017. http://hdl.handle.net/11394/5680.

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Magister Philosophiae - MPhil<br>Over the years, the world economy has experienced growth in foreign direct investments (FDI), with the role of developing countries becoming more evident as both recipients and investors alike. The proliferation of international investment has also led to more bilateral investment treaties (BITs) with their complex and often duplicated rules. The increase in BITs of this complex nature has thus resuscitated a less publicly debated course, although recently discussed within the United Nations Conference for Trade and Development (UNCTAD), is there need for mult

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Kumar, Ajay. "International tax coherence : a development perspective." Thesis, University of Manchester, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.634886.

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This thesis attempts to resolve the deadlock to achieve an equitable division of taxes, and thereby internation equity. As the present tax laws were not negotiated, it is not considered here as fair. In this thesis it is proposed that an equitable division could be achieved through a division based on the levels of human development (combining Rawlsian schema and Sen’s capability approach). Therefore, it is argued that such a division would be equitable; because it would be based on entitlements (territorial claims), it would generate cooperation and thereby lead to greater efficiency. Importa

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Paiva, Mariana Monte Alegre de. "Controvérsias tributárias dos mecanismos contratuais de ajuste de preço em operações de fusões e aquisições." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19925.

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Submitted by Mariana Monte Alegre de Paiva (mmapaiva@hotmail.com) on 2018-01-16T15:25:28Z No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5)<br>Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2018-01-16T16:24:43Z (GMT) No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5)<br>Made available in DSpace on 2018-01-16T19:05:27Z (GMT). No. of bitstreams: 1 tese.pdf: 1826581 bytes, checksum: a1ad1d51ebdcc40ec1744c71de92b05e (MD5) Previous issue date: 2017-12-18<br>O trabalho preten

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Monteiro, Alexandre Luiz Moraes do Rêgo. "A arbitragem como mecanismo suplementar de solução de controvérsias nos acordos contra a bitributação celebrados pelo Brasil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10122014-133105/.

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O objetivo do presente trabalho consiste em analisar a necessidade, a viabilidade e demais aspectos práticos inerentes à inserção de uma cláusula prevendo a submissão compulsória de litígios não solucionados pelo procedimento amigável, único método existente nos acordos de bitributação celebrados pelo Brasil, à arbitragem (mandatory arbitration), como forma de incrementar os mecanismos de solução de controvérsias hoje disponíveis nos acordos de bitributação. Para alcançar essa finalidade específica, iniciou-se o estudo (Capítulo 2), após breve introdução, a partir de uma aferição das espécies

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Lazenby, Daniel Jakobus. "A tax-compliance framework for short-term assignments in the Southern African development community - a South African perspective." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41322.

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Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) whose main objective is to advance the development and economic growth of the member countries through regional integration. It is difficult for persons with limited or no international tax background to identify potential taxes when going on short term assignments to other SADC countries as very little has been published with regard to the procedure to follow. The procedure t

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Bouriche, Riadh. "Les réformes fiscales et douanières en Algérie dans le cadre des accords euro-méditerranéens : une approche relationnelle et institutionnelle de l'association interrégionale." Thesis, Cergy-Pontoise, 2016. http://www.theses.fr/2016CERG0799.

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Avec les accords euro-méditerranéens d’association, les pouvoirs publics algériens sont appelés à respecter les engagements internationaux et régionaux qui en résultent. Il s’agit en particulier de mettre en conformité les administrations fiscales et douanières. En effet, les transformations économiques et juridiques que produit la mise en place de ce genre d’accord d’association interpellent notamment les législateurs algériens pour entreprendre des réformes fiscales et douanières qui s’imposent par la libéralisation des échanges. L’objectif est donc de rapprocher le droit fiscal et douanier

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Stigson, Peter. "Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis." Licentiate thesis, Department of Public Technology Institutionen för samhällsteknik, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-190.

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Ba, El Hadji Dialigue. "Le droit fiscal à l'épreuve de la mondialisation : la règlementation des prix de transfert au Sénégal." Phd thesis, Université Paris-Est, 2011. http://tel.archives-ouvertes.fr/tel-00681037.

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Symbole de la souveraineté de l'État, le droit fiscal est fortement éprouvé par la mondialisation.Les prix de transfert en sont un témoignage éloquent. Les règles en matière de détermination desprix de transfert ne garantissent pas un résultat exact. Le principe de pleine concurrence estd'application délicate. Les comparables qui en assurent la bonne application ne sont pas toujoursdisponibles. Dès lors, la justification des prix de transfert est souvent difficile et parfoisimpossible. À ce titre, la réglementation sénégalaise doit être mise à jour, notamment dans le sensde prévoir les méthode

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