Relevant bibliographies by topics / Tax evasion (International law)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax evasion (International law)'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "Tax evasion (International law)"

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Ahrens, Leo, Lukas Hakelberg, and Thomas Rixen. "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital." Intertax 49, Issue 6/7 (June 1, 2021): 549–54. http://dx.doi.org/10.54648/taxi2021053.

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Rosembuj, Tulio. "International Tax Arbitrage." Intertax 39, Issue 4 (April 1, 2011): 158–68. http://dx.doi.org/10.54648/taxi2011019.

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The end of this decade leaves us with a scenario bare of any justification. There was not only the pursuit of certain logic for immediate profits but also the global aim to turn taxes (both local and international) into profits. Arbitrage was aimed to take advantage of differences in prices, and tax arbitrage went a step further aiming to turn the tax advantage into price. The aim was not solely to minimize the tax impact but also to add financial profits to the tax profit, which then became a source of income. The general principle against tax evasion establishes the restriction of any abusive practice in tax arbitrage. The double taxation principle needs the correlation of taxation, at least, in one place. One of the means used to avoid it was the use of financial hybrids and other hybrid forms. The Bank for International Settlements, Basel I, and the increasing role of credit rating agencies contributed substantially to the massive development of financial and tax arbitrage, both at local and international levels. We are in a position to know what triggered the financial markets crisis, but surprisingly enough, neither the financial law nor tax law has yet reacted. Scholars, regulations, and precedents provide sufficient basis for such a reaction!
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Khavanova, Inna A. "Diagnostics of a Tax Benefit in National and International Law (Methodological Aspects)." Taxes 1 (February 18, 2021): 36–40. http://dx.doi.org/10.18572/1999-4796-2021-1-36-40.

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The article is devoted to the aspects of substantiation of tax benefit in transnational operations. The schemes of tax evasion including transnational ones face strong opposition in national legislation, judicial doctrine and provisions of international agreements. In author`s opinion, now the doctrine of unfounded tax benefit is at the new stage of development after the adoption of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation on appraisal by arbitration courts of relevance of gaining of tax benefit by tax residents, dated October 12 № 53. The author examines interaction between internal (Article 54.1 of the Tax Code of the Russian Federation) and international tax rules taking into account new approaches adopted after the OECD/G20 Base Erosion and Profit Shifting Project was realized. Special attention is paid to Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting particularly to principle purpose test. The author notes that principle purpose test was designed on the basis of legal link between principal purposes of tax payer transaction and object and purpose of international agreement. The nature of such approach can be explained by peculiarities of international agreements for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
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Jogarajan, Sunita. "Tax In History: The 100th Anniversary of International Institutions and International Taxation." Intertax 48, Issue 10 (September 1, 2020): 929–33. http://dx.doi.org/10.54648/taxi2020091.

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The year 2020 got off to an encouraging start. On 29-30 January 2020 … the 137 countries and jurisdictions of the G20/OECD Inclusive Framework on BEPS reaffirmed their commitment to reach a consensus-based solution and endorsed the ‘Outline of the Architecture of a Unified Approach on Pillar One.’(OECD, OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) (OECD Publishing, Feb. 2020), available at http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-riyadhsaudi- arabia-february-2020.pdf (accessed 11 June 2020).) League of Nations, international tax, tax treaty, Great War, international institutions, International Financial Conference, tax evasion, double taxation, model treaties.
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Cerqueti, Roy, and Raffaella Coppier. "Corruptibility and tax evasion." European Journal of Law and Economics 39, no. 2 (July 5, 2013): 355–73. http://dx.doi.org/10.1007/s10657-013-9406-z.

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Bukenessov, Azamat, Dina Kalmaganbetova, Olzhas Seitzhanov, Kulbagila Baikenzhina, Assel Otarbaeva, and Natalya Sidorova. "Features of the Process of Evidence in Criminal Cases Evancation of Payment for Taxes from Organizations." Journal of Law and Sustainable Development 11, no. 8 (September 29, 2023): e1434. http://dx.doi.org/10.55908/sdgs.v11i8.1434.

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Objective: The study of the features of the process of proof in criminal cases of tax evasion from organizations. Theoretical framework: Theoretical materials were based on international scientific publications, reports, and scientific papers. And also for a more complete and objective presentation of the problem being studied, practical materials from criminal cases were used. Method: It is a method to analyze the knowledge of the general patterns that characterize the evidentiary process in criminal cases of tax evasion. The methods of deduction and inducement made it possible to highlight the problematic aspects and characteristics of the investigation of evidence in criminal cases of tax evasion in criminal cases of tax evasion. Results and conclusion: Different points of view on the determinants of tax crimes are taken into account, taking into account macro factors, moving to microregulatory factors and moving to an additional need for sanction of some tax evasion actions.The author concludes that there is a need to improve the standards of legislation in order to deal effectively with tax offences. Originality/value: In criminal cases of tax evasion, the characteristics, procedure and mandatory points of the proof process of the entities are analyzed, which will allow us to identify many relevant circumstances. This type of crime greatly damages the budget of the Kazakhstan, and nowadays it has a great tendency for the problems of investigating tax crimes and one of its most dangerous manifestations, tax evasion, to be significant.
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Andrianova, Natalia. "Low-Tax Jurisdictions in International Tax Planning." Russian Law Journal 9, no. 3 (September 29, 2021): 137–62. http://dx.doi.org/10.17589/2309-8678-2021-9-3-137-162.

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Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a “low-tax jurisdiction”, in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.
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Dobrovolskis, Martynas. "Ultima ratio Principle in the Criminalization of Tax Evasion." Teisė 114 (April 5, 2020): 71–84. http://dx.doi.org/10.15388/teise.2020.114.4.

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This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and international legal regulation, case law and criminal law doctrine.
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Mohamed Saniff, Shereeza, Isnaini, Beby Suryani Fithri, and S. Salini Iswari. "Comparative Study of Law Enforcement Against Taxation Crimes in Indonesia and Malaysia." JURNAL MERCATORIA 17, no. 1 (June 29, 2024): 1–9. http://dx.doi.org/10.31289/mercatoria.v17i1.12068.

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This research conducts a comparative study of law enforcement strategies aimed at combatting taxation crimes in Indonesia and Malaysia. The study examines the legal frameworks, enforcement mechanisms, and institutional capacities of tax authorities in both countries. Through an analysis of relevant laws, regulations, and enforcement practices, the research evaluates similarities and differences in approaches to tackling tax evasion, fraud, and non-compliance. Additionally, the study explores the role of collaboration between tax authorities and other government agencies, as well as international cooperation in addressing cross-border tax crimes. By identifying effective strategies and areas for improvement in law enforcement against taxation crimes, the research aims to contribute to the development of more robust and coordinated efforts to combat tax evasion and ensure compliance with tax laws in Indonesia and Malaysia.
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Obadina, Derek Adetokunbo. "Confronting the problem of cross-border tax evasion in an era of greater global transparency of tax relevant information." Journal of Money Laundering Control 19, no. 4 (October 3, 2016): 470–99. http://dx.doi.org/10.1108/jmlc-10-2015-0043.

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Purpose This paper aims to examine the Nigeria’s approach for tackling tax evasion, the limitations of double tax conventions for that purpose, the benefits of multilateral instruments/standards for automatic exchange of tax information and Nigeria’s ability to participate in such arrangements. Design/methodology/approach This paper is a library-based research, deploying content analysis with respect to books, law reports, law journals and newspapers. Findings Nigeria has taken significant steps to deal with domestic tax evasion by tightening anti-money laundering legislation, principally by making tax evasion a predicate offence and by imposing relating reporting obligations on financial institutions and a wide range of designated non financial institutions (DNFI's), but cross-border tax evasion remains a big problem owing to a limited network of double tax conventions (DTCs) and inherent limitations of the machinery in limiting exchange of information to distinct requests. Nigeria’s ability to benefit from new international standards providing for automatic exchange is compromised by the absence of robust rules with respect to taxpayer confidentiality and data protection. Research limitations/implications Because the research focused on Nigeria, the findings of the study might not be applicable to other jurisdictions. Originality/value Given the devastating effects of tax evasion on development in Nigeria and the priority accorded to the eradication of the problem in the sustainable development goals, this paper meets a need to determine the extent of sufficiency of Nigeria’s legal and regulatory framework in enabling the country to tackle tax evasion.
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Dissertations / Theses on the topic "Tax evasion (International law)"

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Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
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Cruceru, Luiza Brindusa. "Treaty shopping and the abuse of income tax conventions." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83949.

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This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as tools to avoid or minimize the taxation by residents doing business in a foreign jurisdiction. This study analyses a particular strategy using tax treaties known as "treaty shopping." This paper will argue that treaty shopping constitutes an abuse of the tax treaty regime. However, this study rejects the traditional arguments against treaty shopping and proposes a different basis to challenge the legitimacy of this practice and to explain why this strategy constitutes an improper use of tax treaties.
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Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone, and Frederik Zimmer. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Governments have agreed that exchange of information is necessary to prevent tax evasion and to tackle tax avoidance including aggressive tax planning. All surveyed countries have accepted the standard of transparency including the standard of automatic exchange of information. Furthermore, it is evident that the development of such standards appears to have taken place in a coordinated manner, led mainly by international organizations comprising governmental officials. This article has first provided a comparative overview of the rules that Brazil, Colombia, South Africa and Uruguay have introduced to protect the taxpayers' rights in the exchange of information process being the right to access to public information, the right to confidentiality, the right to privacy, and the procedural rights (right to be informed, the right to be notified and right to object and appeal). Thereafter, this article has assessed whether the rules introduced by the surveyed countries to protect these rights are consistent with the fundamental taxpayers' rights that belong to the rule of law of these countries and with the principles of good governance and fiscal transparency. The main conclusion is that the countries have introduced to some extent similar rules to protect the right to confidentiality, right to privacy and the procedural rights in the exchange of information. However, some differences may be found in the detail level of protection of confidentiality in South Africa and in respect of the procedural rights in Uruguay. One of the drawbacks of these rules is that the rules introduced by the surveyed countries do not ensure that the protection of the right to confidentiality and the right to privacy is effectively guaranteed. The results of the analysis show that these rules do not protect the taxpayer in case of breach of confidentiality or misuse of the information exchanged. This article argues that the differences among rules and the lack of protection for taxpayer information may hinder the effective protection of the taxpayer and the tax administration should guarantee the protection of the taxpayer rights as part of the rule of law. Therefore, this article provides in Section 4 three recommendations addressing the right to confidentiality, the right to privacy and the taxpayers' procedural rights. These recommendations may be extended (as best practices) to other developing countries on a similar economic and legal scale. However, further research will be needed to see whether the conclusions of this article are also applicable to (other) developing countries.
Series: WU International Taxation Research Paper Series
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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.
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Alarcón, García Esaú. "La obligación de información sobre activos en el extranjero." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/403763.

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Es bien conocido que muchos ciudadanos mantienen patrimonio oculto en el exterior de las fronteras de sus países de residencia. Por tal motivo, los mecanismos para la obtención de información tributaria de los contribuyentes se han convertido en uno de los instrumentos más útiles para las agencias tributarias de todo el orbe. Para atajar ese foco de defraudación, la tendencia actual en el ámbito internacional gira en torno a implementar mecanismos de interrelación fluida de información entre países, de forma automatizada y multilateral. Asimismo, diversos países han establecido mecanismos coercitivos de información internos, basados en la ampliación del plazo de prescripción de deudas tributarias, el establecimiento de deberes informativos sistematizados y fuertes sanciones por su incumplimiento. Dentro de esa tendencia, debe situarse la obligación de información específica para bienes y derechos en el extranjero que aparece en la Ley 7/2012, de intensificación en la lucha contra el fraude. Sin embargo, a pesar de la teórica legitimidad de una medida de ese tipo, la normativa española surge a rebufo de un proceso de regularización tributaria especial –léase, amnistía fiscal-, que nace con el sedicente objetivo de atraer a un mayor número de contribuyentes a satisfacer un peaje fiscal liviano para ponerse al día con el fisco. No es el objetivo del presente trabajo efectuar una crítica, ni técnica ni sociopolítica, de la declaración tributaria especial –DTE- del año 2012, que vio la luz en un momento especialmente delicado para las finanzas públicas españolas, con un presupuesto público necesitado, la prima de riesgo en máximos históricos, las entidades financieras al borde de la quiebra y la población atravesando una gravísima crisis económica fruto de una burbuja inmobiliaria y financiera que nadie supo atajar. Eso sí, el estudio que se efectuará en las siguientes páginas de la normativa antifraude no debe olvidar el condicionante que supuso ese momento histórico de nuestra Nación, pues a la hora de establecer el nuevo régimen informativo sobre patrimonio en el exterior, se acompañó del régimen sancionador más lacerante que se pueda uno imaginar, con el pretendido objetivo de que el que no fuera a esa regularización especial se quedara en tierra de nadie, en una situación de latencia tributaria eterna que atenta contra la seguridad jurídica que debe patrocinar todo Estado de Derecho. Puede considerarse lícito que el Estado haga todo lo posible para evitar el fraude, y hasta puede llegar a entenderse que se establezcan medidas muy agresivas frente al defraudador conspicuo. Ahora bien, esos mecanismos deben ser proporcionados respecto a los fines perseguidos y, además, deben tener la virtud de no afectar los derechos de contribuyentes que en ningún caso han tenido una voluntad fraudulenta. Esos dos óbices son, precisamente, los que se denuncian en este trabajo, mediante un estudio de las deficiencias técnicas de la obligación de información de bienes y derechos en el extranjero del año 2012, vista desde una perspectiva constitucional, comunitaria e internacional, proponiendo una serie de medidas legislativas para su adecuación a un marco jurídico que sea respetuoso con los derechos del contribuyente.
It is known that many citizens retain hidden assets abroad. Therefore, the mechanisms for obtaining accurate tax information has become one of the most useful tools for tax agencies around the world. In order to stop this fraudulent activity, the current international trend revolves around implementing fluid mechanisms to exchange information between countries, in an automatic and multilateral way. Several countries have also established internal enforcement mechanisms of information, based on the extension to the limitation period of tax debts, the establishment of systematized information duties and heavy penalties for noncompliance. Within this trend, Spanish legislation created a new law –nº 7/2012, to intensify the fight against fraud– which established a specific obligation for information of assets abroad. However, despite the theoretical legitimacy of such a measure, the Spanish legislation came about from a process of special tax adjustment –i.e., fiscal amnesty-, which was created with the objective of attracting greater number of taxpayers to satisfy a light tax which would be in line with the IRS. It is not the aim of this study criticize this process of amnesty, either technically or sociopolitically, which arose in a particularly critical moment for Spanish public finance, with a public budget needed, the risk premiums at a record high, financial institutions on the brink of brankruptcy and the population going through a serious economic crisis caused when the real estate bubble burst. Nevertheless, we must not forget the determining factor that led to this historic moment for our nation, because when the new information regime on assets abroad was established, it also included much tougher sanctions than ever before, with the objective that those who didn´t comply with the regime would be in a tax no-man land. It could be considered lawful for the State to make every effort to prevent fraud, and even the aggressive measures against the conspicuous fraudster are understandable. However, these mechanisms should be proportional to the end result and also should not affect the rights of contributors. These two objections are the ones criticized in this paper, through a study of the technical shortcomings of the obligation of information of assets abroad established in 2012, seen from a constitutional, European and international perspective, proposing a series of legislative measures for their suitability within a legal framework that is respectful to taxpayer rights.
Es ben conegut que molts ciutadans mantenen patrimoni ocult a l´exterior de les fronteres dels seus països de residència. Per tal motiu, els mecanismes per a l’obtenció de informació tributària dels contribuents s´han convertit en un dels instruments més útils per a les agències tributàries de tot el món. Per aturar aquest focus de frau, la tendència actual en l´àmbit internacional gira en torn a la implementació de mecanismes d´interrelació fluida d´informació entre països, de forma automatitzada i multilateral. Així mateix, diversos països han establert mecanismes coercitius d´informació interns, fonamentats en l´ampliació del termini de prescripció de deutes tributaris, l´establiment de deures informatius sistematitzats i fortes sancions pel seu incompliment. Dins d´aquesta tendència, hem de situar l´obligació d´informació específica per a béns i drets a l´estranger que surt de la llei 7/2012, d´intensificació en la lluita front el frau fiscal. No obstant la teòrica legitimitat d´una mesura com aquesta, la normativa espanyola surt després d´un procés de regularització tributària especial –o amnistia fiscal- que neix amb el pretès objectiu d´atraure a un major número de contribuents a satisfer un peatge fiscal lleuger per posar-se al dia amb hisenda. No és objectiu d´aquest treball fer una crítica, ni tècnica ni sociopolítica, de la declaració tributària especial –DTE- de l´any 2012, que va néixer en un moment especialment delicat per a les finances públiques nacionals, amb un pressupost públic necessitat, la prima de risc en màxims històrics, les entitats financeres a punt de caure en fallida i la població en una greu crisi econòmica, fruit d’una bombolla immobiliària i financera que ningú va saber veure ni aturar. Això sí, l´estudi que s´efectuarà a les properes pàgines de la normativa antifrau no ha d´oblidar el condicionant que va suposar aquell moment històric de la nostra Nació, doncs a l´hora d´establir el nou règim informatiu sobre patrimoni a l´exterior, es va acompanyar d´un règim sancionador molt punyent, amb la pretensió de que el que no anés a la regularització especial es quedés a terra de ningú, en una situació de latència tributària eterna que atempta contra la seguretat jurídica que ha de patrocinar tot Estat de Dret. Pot considerar-se lícit que l´Estat faci tot el que pugui per evitar el frau, i fins i tot pot arribar a entendre´s que s´estableixin mesures molt agressives davant el defraudador conspicu. Ara bé, aquests mecanismes han de ser proporcionats respecte dels fins perseguits i, a més, han de tenir la virtut de no afectar els drets dels contribuents que en cap cas han tingut una voluntat de frau. Aquestes dues objeccions són les que denunciem a aquest treball, mitjançant un estudi de les deficiències tècniques de l´obligació d´informació de béns i drets a l´estranger del 2012, estudiada des d´una perspectiva constitucional, comunitària i internacional, proposant-hi una sèrie de mesures legislatives per a la seva adequació a un marc jurídic que sia respectuós amb els drets del contribuents.
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Okuma, Alessandra de Souza. "Normas anti-elusivas domésticas e internacionais no direito tributário internacional." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8826.

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The purpose of this paper is the analysis of anti-avoidance rules in the Brazilian law, as well as these provided by international treaties executed by Brasil, regarding the corporate income tax. Our opinion on the extension of the general anti-avoidance provision contained in domestic law is based on the following premises: (i) the theory of autopoietic systems by Niklas Luhmann; (ii) tax principles; (iii) concepts of civil Law on fraud, simulation and abuse. It reveals that the general anti-avoidance rule provided by Brazilian law should be applied exclusively in order to disregard transactions without a legal cause or structures presenting incompatibilities between form and substance, underling a tax avoidance purpose and lacking of a business rationale. We will define the extension of specific anti-avoidance rules contained in Brazilian law, namely: special tax regime for transactions involving residents in tax haven jurisdictions; transfer pricing and CFC legislation. We will point out situations which these provisions might possibly conflict with the benefits granted by a tax treaty executed by Brazil. Each case, we should suggest criteria and legal basis for interpretation of these rules, towards resolving conflicts, considering the pacta sunt servanda principle and domestic Brazilian rules. Notwithstanding, we will analyse anti-avoidance provisions contained in the tax treaties, in view of OECD s statements regarding the improper use of the treaties amended in 2003, suggesting an interpretation in accordance with the Vienna Convention for reconciling these provisions with the domestic rules provided by the Brazilian law system
O objeto deste trabalho é a análise das normas anti-elusivas veiculadas por leis brasileiras e pelas Convenções Internacionais para evitar a dupla tributação ( CIT ), no que concerne ao imposto sobre a renda da pessoa jurídica. Partiremos da teoria dos sistemas de Luhmann, dos princípios constitucionais tributários e das normas de direito privado para construir a norma geral anti-elusiva doméstica, tal como delineada pelo art. 116, parágrafo único do CTN. Demonstraremos que a aplicação dessa norma deve considerar critérios discriminantes precisos e adequados para distinguir elisão, elusão e evasão fiscal, quais sejam: a presença da causa jurídica e a compatibilidade da estrutura negocial. Utilizaremos estas premissas para construir o conteúdo de cada norma anti-elusiva específica com efeito internacional veiculada pelas leis brasileiras, notadamente: o regime fiscal especial para uso de países de tributação favorecida; o controle de preços de transferência e o regime de transparência fiscal internacional. Apontaremos situações que hipoteticamente podem representar conflitos entre as normas anti-elusivas específicas e o regime tributário veiculado pelas CITs celebradas pelo Brasil. Para cada caso, indicaremos uma proposta hermenêutica adequada para, quando possível, conjugar esta normas domésticas, com as normas internacionais, observando o princípio pacta sunt servanda e o art. 98 do Código Tributário Nacional. Interpretaremos também as normas anti-elusivas eivadas de fonte internacional, de acordo com o método de interpretação próprio das normas internacionais previsto na Convenção de Viena e construiremos seu conteúdo de forma compatível com o sistema jurídico brasileiro
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Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.

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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature on corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.
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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
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Saruc, Naci Tolga. "The determinants of tax evasion : experiments with Turkish subjects." Thesis, University of Leicester, 2001. http://hdl.handle.net/2381/30137.

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This thesis explores the results of a series of tax experiments that were undertaken with various groups of people in Turkey in 1998. The experiments are described and their resulting data reported, following which conclusions and implications are reviewed.;In total 268 individuals successfully completed the experiments. The objective of the experiments was to gather information with which to test the effect of certain variables upon (i) the decision to evade income taxes and (ii) the amount of income tax to evade both in absolute terms and as a proportion of income.;Our results indicate a very strong positive effect of tax rates upon both the decision to evade income tax and upon the degree (the proportion of income evaded) and absolute amount as well, once individuals have decided to evade. However, the expected fine has a significant deterrent effect on both the decision to evade taxes and the amount of taxes evaded. The effect of income was positive upon the decision to evade and upon the absolute amount of evasion but negative upon the proportion of income evaded. A large fine with a small probability of detection was not found to be more effective in deterring the occurrence of evasion than a small fine with a high probability of detection, but it was more effective in reducing the degree of evasion amongst evaders. We found that student subjects are more compliant than non-student (when the same experimental methodology is applied). However, student evaders did not behaviour substantially differently from employed people of the same age. While an increase in fines had the expected deterrent effect, an increase in audit rate increased the probability of evasion; this latter finding may be explained by the 'spite' or the 'crowding out' effects. The effect of tax ethics was positive and significant on tax compliance. Finally, we found that young people in general evade more often and evade a larger amount of income.
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Books on the topic "Tax evasion (International law)"

1

Uwe, Klapproth, and Hülsberg Frank M, eds. Tax Fraud & Forensic Accounting: Umgang mit Wirtschaftskriminalität. Wiesbaden: Gabler, 2011.

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Affairs, Organisation for Economic Co-operation and Development Committee on Fiscal. International tax avoidance and evasion: Four related studies. Paris: Organization for Economic Co-operation and Development, 1987.

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Hlavica, Christian. Tax Fraud & Forensic Accounting: Umgang mit Wirtschaftskriminalität. Wiesbaden: Gabler, 2011.

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Rosenblatt, Paulo. General anti-avoidance rules for major developing countries. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2015.

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Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Washington, D.C: Dept. of State, 1998.

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Mexico. Taxation, information exchange: Agreement between the United States of America and Mexico, signed at Washington November 9, 1989 and protocol signed at Mexico September 8, 1994. Washington, D.C: Dept. of State, 1998.

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Britain, Great. Taxation, information exchange: Agreement between the United States of America and the United Kingdom of Great Britain and Northern Ireland, signed at Washington December 2, 1988. Washington, D.C: Dept. of State, 1994.

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Rica, Costa. Taxation, information exchange: Agreement between the United States of America and Costa Rica, signed at San Jose March 15, 1989 with exchange of notes. Washington, D.C: Dept. of State, 1996.

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Peru. Taxation, information exchange: Agreement between the United States of America and Peru, signed at Cartagena February 15, 1990. Washington, D.C: Dept. of State, 1996.

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Pierre, Levine. La lutte contre l'évasion fiscale de caractère international en l'absence et en présence de conventions internationales. Paris: Libr. générale de droit et de jurisprudence, 1988.

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Book chapters on the topic "Tax evasion (International law)"

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Bourton, Sam. "International Cooperation in Tax Matters." In Tax Evasion and the Law, 60–118. London: Routledge, 2024. http://dx.doi.org/10.4324/9781003333227-3.

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Hayden, Helene. "(New) Ways of Combating Abuse and Circumvention of European Law on the Example of Tax Evasion and Tax Avoidance." In Cynical International Law?, 327–44. Berlin, Heidelberg: Springer Berlin Heidelberg, 2020. http://dx.doi.org/10.1007/978-3-662-62128-8_19.

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Puspitasari, Chandra Dewi, Adi Sulistiyono, and I. Gusti Ayu Ketut Rachmi Handayan. "Repatriation Through Tax Amnesty: An Effort for Indonesia to Overcome Tax Evasion in Tax Haven Countries." In Proceedings of the International Conference on Law, Economic & Good Governance (IC-LAW 2023), 238–44. Paris: Atlantis Press SARL, 2024. http://dx.doi.org/10.2991/978-2-38476-218-7_39.

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Šemović, Aladin, Šaban Gračanin, and Dženan Koca. "The Criminal Offense of Tax Evasion in the Law of the Republic of Serbia and International Standards." In Sustainable Development and Social Responsibility—Volume 2, 333–38. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-32902-0_35.

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Kemme, David M., Bhavik Parikh, and Tanja Steigner. "International Tax Evasion." In The Routledge Handbook of Comparative Economic Systems, 538–60. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003144366-33.

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Bardopoulos, Anne Michèle. "Tax Avoidance and Tax Evasion." In Law, Governance and Technology Series, 337–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15449-7_25.

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Beckett, Paul. "Tax avoidance and tax evasion." In Tax Havens and International Human Rights, 110–40. New York : Routledge, 2017. | Series: Human rights and: Routledge, 2017. http://dx.doi.org/10.4324/9781315618432-5.

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Warburton, Christopher E. S. "Tax avoidance and evasion." In Economic Analysis and Law, 273–313. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9780429343964-7.

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Goerke, Laszlo. "Tax Evasion by Individuals." In Encyclopedia of Law and Economics, 2006–12. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_22.

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Goerke, Laszlo. "Tax Evasion by Firms." In Encyclopedia of Law and Economics, 2001–6. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_34.

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Conference papers on the topic "Tax evasion (International law)"

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Hemberg, Erik, Jacob Rosen, Geoff Warner, Sanith Wijesinghe, and Una-May O'Reilly. "Tax non-compliance detection using co-evolution of tax evasion risk and audit likelihood." In ICAIL '15: 15th International Conference on Artificial Intelligence and Law. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2746090.2746099.

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Artemenko, Dmitry, Edvardas Juchnevicius, and Tetiana Iefymenko. "General Rules for Combating Criminal Tax Evasion in Poland." In VII INTERNATIONAL SCIENTIFIC-PRACTICAL CONFERENCE “CRIMINAL LAW AND OPERATIVE SEARCH ACTIVITIES: PROBLEMS OF LEGISLATION, SCIENCE AND PRACTICE”. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0010634900003152.

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Suryadi, Pangi, and Azis Budianto. "Money Laundering And Tax Evasion Resulting From Cyber Crimes Through Digital Currency (Crypto Currency)." In Proceedings of the 2nd International Conference on Law, Social Science, Economics, and Education, ICLSSEE 2022, 16 April 2022, Semarang, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.16-4-2022.2320042.

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Limpók, Valéria. "Global Minimum Tax for Sustainable Development in Hungary." In 1st Conference on Sustainability – COS ’23. UNIVERSITAS-Győr Nonprofit Kft., 2023. http://dx.doi.org/10.62897/cos2023.1-1.46.

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This paper seeks to offer a comprehensive background on global minimum tax rules as a critical element of sustainable tax policy and explore their impact on Hungarian tax law. A sustainable tax policy that considers variations in wealth and development among countries, as well as solidarity, is a crucial source of funding for sustainable development. In December 2022, EU Member States reached a consensus to implement the global minimum tax rules, referred to as Pillar 2 in the OECD’s international tax reform. In this context, every EU Member State has pledged to incorporate the global minimum tax rules from the EU Directive into their national legislation by the end of 2023, with full implementation of its core components set to begin in 2024. Considering the aforementioned, the study focuses on the sustainability of the Hungarian tax system. Developing new tax legislation in this domain necessitates thorough evaluation and analysis to safeguard the country’s tax revenue. It is equally important to identify an optimal solution that avoids imposing a substantial tax burden on the majority of businesses. As a result of this study, considering the specific conditions and challenges in Hungary, introducing a domestic minimum top-up tax emerges as a judicious and well-suited option. The implementation of global minimum tax rules could also serve as a long-awaited and effective tool in the fight against international tax evasion.
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Milojević, Marko, Ivica Terzić, and Svetlana Stanišić. "Using Benford’S Law to Detect Tax Evasion in Micro-Enterprises in Serbia." In FINIZ 2020. Belgrade, Serbia: Singidunum University, 2020. http://dx.doi.org/10.15308/finiz-2020-32-38.

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Rabatinova, Marcela. "THE VAT REVENUE LOSSES IN SLOVAKIA � THE FIGHT AGAINST TAX EVASION." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.103.

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Cadena Afanador, Walter René. "OFFSHORE SOCIETIES IN “PANAMA PAPERS” ERA. LATIN AMERICAN DILEMMAS ABOUT TAX EVASION AND FOREIGN INVESTMENT INCENTIVE." In Law & Political Science Conference, Vienna. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/lpc.2017.001.001.

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Meiryani, Meiryani, Erick Fernando, Mohamad Heykal, Miranda Hotmadia, and Steven Bahari. "Illegal Avoidation of Tax Expenses by Using the Evasion Tax." In ICEME 2021: The 2021 12th International Conference on E-business, Management and Economics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3481127.3481197.

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Ioana Corina, Abrudan. "TAX EVASION FLAG OF THE CONTEMPORARY ECONOMY." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.243.

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Mathews, Jithin, Priya Mehta, Suryamukhi Kuchibhotla, Dikshant Bisht, Sobhan Babu Chintapalli, and S. V. Kasi Visweswara Rao. "Regression Analysis towards Estimating Tax Evasion in Goods and Services Tax." In 2018 IEEE/WIC/ACM International Conference on Web Intelligence (WI). IEEE, 2018. http://dx.doi.org/10.1109/wi.2018.00011.

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Reports on the topic "Tax evasion (International law)"

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Megersa, Kelbesa. Tax Transparency for an Effective Tax System. Institute of Development Studies (IDS), January 2021. http://dx.doi.org/10.19088/k4d.2021.070.

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This rapid review examines evidence on the transparency in the tax system and its benefits; e.g. rising revenue, strengthen citizen/state relationship, and rule of law. Improvements in tax transparency can help in strengthening public finances in developing countries that are adversely affected by COVID-19. The current context (i.e. a global pandemic, widespread economic slowdown/recessions, and declining tax revenues) engenders the urgency of improving domestic resource mobilisation (DRM) and the fight against illicit financial flows (IFFs). Even before the advent of COVID-19, developing countries’ tax systems were facing several challenges, including weak tax administrations, low taxpayer morale and “hard-to-tax” sectors. The presence of informational asymmetry (i.e. low tax transparency) between taxpayers and tax authorities generates loopholes for abuse of the tax system. It allows the hiding of wealth abroad with a limited risk of being caught. Cases of such behaviour that are exposed without proper penalty may result in a decline in the morale of citizens and a lower level of voluntary compliance with tax legislation. A number of high-profile tax leaks and scandals have undermined public confidence in the fairness of tax systems and generated a strong demand for effective counteraction and tax transparency. One of the key contributing factors to lower tax revenues in developing countries (that is linked to low tax transparency) is a high level of IFFs. These flows, including international tax evasion and the laundering of corruption proceeds, build a major obstacle to successful DRM efforts. Research has also identified an association between organisational transparency (e.g. transparency by businesses and tax authorities) and stakeholder trust (e.g. between citizens and the state). However, the evidence is mixed as to how transparency in particular influences trust and perceptions of trustworthiness.
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Knobel, Andrés. Regulation of Beneficial Ownership in Latin America and the Caribbean. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0010683.

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The international community is increasingly aware that adopting laws, regulations, and mechanisms to gather and exchange information about “beneficial owners” (BOs) is crucial for combating tax evasion, money laundering, corruption, and the financing of terrorism. This paper explains the concept of beneficial owner, describes the standards in this area that countries should commit to, and presents the ratings achieved under the FATF and GF evaluations by each one of the 26 Inter-American Development Bank borrowing member countries regarding their beneficial ownership laws and regulations. Moreover, it analyzes the definitions of beneficial ownership currently in use in these 26 countries. In Latin America and the Caribbean, regulation in this area is very uneven. Although most countries have in place regulations defining the concept of beneficial ownership, thesedefinitions do not always comply with international standards. In general, all of the countries have room to improve their regulations and, especially, their compliance in practice.
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Giovannini, Alberto. International Capital Mobility and Tax Evasion. Cambridge, MA: National Bureau of Economic Research, December 1987. http://dx.doi.org/10.3386/w2460.

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Adesegun, Adepeju Omotoyosi, and Eva María Sánchez Sánchez. THE FOOTPRINT OF ARTIFICIAL INTELLIGENCE AND ITS REPERCUSSION ON INTERNATIONAL TAX. Fundación Avanza, July 2023. http://dx.doi.org/10.60096/fundacionavanza/1452022.

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Valero-Gil, Jorge N., and Claudia Sánchez-Vela. The Effect of Firm-Size Dependent Policies on the Economy: The Case of the Repecos Law in Mexico. Inter-American Development Bank, February 2011. http://dx.doi.org/10.18235/0011474.

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This paper analyzes the effects of a firm-size dependent law, on the Mexican economy which includes a small taxpayers' regime known in Mexico as the Repecos regime. It looks for effects on macroeconomic variables and on the industrial structure, on the proportion of small firms in the economy, which are originated in such regime. It uses a general equilibrium model calibrated on the U.S. economy and applies an environment of high taxes on labor and high tax evasion, characteristic of the Mexican economy, so that their effects can be distinguished from those of the Repecos regime.
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Castro, Lucio, and Carlos Scartascini. Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment. Inter-American Development Bank, December 2013. http://dx.doi.org/10.18235/0011524.

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Tax evasion is a pervasive problem in many countries. In particular, some developing countries do not collect even half of what they would if taxpayers complied with the written letter of the law. The academic literature has not been oblivious to the need to explain why people pay (or do not pay) taxes. However, the empirical literature has not yet reached consensus. This paper reports the results of a large field experiment that tried to affect compliance by influencing property tax taxpayers' beliefs regarding the levels of enforcement, equity, and fairness of the tax system in a municipality in Argentina. Results indicate that the most effective message was one that stated the actual fines and potential legal consequences taxpayers may face in the case of noncompliance (tax compliance increased by more than 4 percentage points). No average effects are found for the treatments designed to affect beliefs about the equity and fairness of the system. However, the evidence also points out that not every taxpayer updates his or her beliefs in the same direction, as relevant heterogeneous effects are found across the population. The evidence in this paper advances the state of knowledge and may help to reconcile some of the different results in the literature.
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Rodríguez Piedrahita, Adrián F. International Arbitration Claims against Domestic Tax Measures Deemed Expropriatory or Unfair and the Inequitable. Inter-American Development Bank, February 2006. http://dx.doi.org/10.18235/0008623.

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Preliminary statements about the role of FTAs and the importance of understanding the potential consequences of adopting tax measures deemed expropriatory or unfair and inequitable. Overview of CAFTA-DR¿s Framework on Indirect Expropriation. Introduces the concepts of investment, the obligation not to expropriate, and dispute resolution alternatives available. Tax Measures Equating to Indirect Expropriation. Discusses the role of international law in the interpretation and application of treaty rules, particularly the obligations not to expropriate and to afford the investor fair and equitable treatment, approaching them from the perspective of domestic tax measures. Domestic Tax Disputes Rising to the Level of Investment Arbitration Disputes. Through a comparative analysis of a recent case it elaborates on the investor¿s room to characterize a domestic tax dispute as an investment dispute seeking relief under treaty provisions from an international arbitration panel.
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0007979.

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The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance companies, plunges in stock markets), ran the risk of losing the competitive advantages stemming from their institutional and regulatory stability. Sovereign debt thus grew dizzyingly as fiscal stimulus initiatives sought to recapitalize capital markets, matched by mounting social disquiet about high unemployment and the acceleration of income concentration. Thus, there was a convergence of interests among States and civil society to put an end to tax opacity. International cooperation commitments on automatic information exchange, more precise determination of business profits in each of the countries involved in the base erosion and profit shifting (BEPS) project, and knowledge of the beneficial owner, not only help curb tax evasion and avoidance but also make possible changes in tax policy. This study proposes a new form of income tax based on such administrative changes. It suggests a comprehensive personal income tax that covers all of a taxpayer’s worldwide income on an accrual basis (PIT-CA), with the corporate income tax that complements it in its functions as a policy instrument, tax control, and revenue advance (withholding) of the PIT-CA itself. The proposed tax covers a taxpayer’s entire global income, without exception, which is levied on an accrual basis and is fully integrated with corporate income tax. An individual’s final tax treatment will be that of the taxpayer’s country of residence, and therefore any moves designed to secure a lower tax at source will serve little. In our view, this architecture will make it possible to boost the tax’s revenue, efficiency, equity, simplicity, and “coordinability” relative to current models. There is no doubt that the structure of income tax must be modernized in the new circumstances, and this study seeks to contribute to that process.
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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority of bilateral tax treaties currently in force. Exclusive residence state taxation of shipping profits is problematic when the size of mercantile fleets and shipping flows between two states are of unequal size. This is often the case in relations between a developed and developing country. The latter often lack a substantial domestic mercantile fleet, but serve as an important revenue-generating port state for the fleet of the developed country. To come to a more balanced allocation of taxing rights in such a case, a source taxation alternative has been inserted in UN Model Article 8 (Alternative B). From its inception, Article 8B has been labelled impractical due to the lack of guidance on core issues, like sourcing rules and profit allocation. This gap is said to explain the low adoption rate of Article 8B in global tax treaty practice. In reality, tax treaty practice regarding Article 8B is heavily concentrated and flourishing in a handful of countries in South/South-East Asia – Bangladesh, India, Indonesia, Myanmar, Pakistan, the Philippines, Sri Lanka and Thailand. All these countries subject non-resident shipping income to tax in their domestic income tax laws. Except for India, all countries are able to exercise these domestic tax law rules in relation to shipping enterprises located in the biggest shipowner states, either because they have a treaty in place that provides for source taxation or because there is no treaty at all and thus no restriction of domestic law. None of the relevant tax treaties contain a provision that incorporates the exact wording of Article 8B of the UN Model. If other countries, like coastal countries in sub-Saharan Africa, are looking to implement source taxation of maritime shipping income in the future, they are advised to draw on the South/South-East Asian experience. Best practice can be distilled regarding sourcing rule, source tax limitation, profit attribution and method of taxation (on gross or net basis). In addition to technical guidance on tax, the South/South-East Asian experience also provides important general policy considerations countries should take into account when determining whether source taxation of maritime shipping profits is an appropriate target for their future tax treaty negotiations.
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10

Souza, Saulo, Carlos Pereira, and Marcus André Melo. The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum. Inter-American Development Bank, February 2010. http://dx.doi.org/10.18235/0010929.

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This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has nonetheless proven capable of generating high levels of revenue. In budgeting, the economic crises of the mid-1990s prompted the government to rein in subnational fiscal imbalances but discouraged policymakers from introducing major changes in the tax system. As the executive derives utility from fiscal stability and inflation control because of electoral incentives and credibility gains in international markets, reform initiatives can generate political benefits for incumbent politicians. The paper finally argues that the Achilles heel of the sustainability of the Fiscal Responsibility Law is its enforcement technology: the -Tribunais de Contas-.
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