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Dissertations / Theses on the topic 'Tax neutrality tax symbiosis'

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Published: 3 June 2025
Last updated: 31 July 2025

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1

Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i
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2

Freudenberg, Brett David, and na. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Griffith University. Department of Accounting, Finance and Economics, 2009. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20100615.094301.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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3

Freudenberg, Brett David. "Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and their Potential Application for Australian Closely Held Businesses." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/366610.

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An underlying issue which inheres in any taxation framework relates to the manner in which it operates and the actual distribution of its imposts or appropriations. In this respect, a tax system needs to confront two fundamental (and interrelated) questions – first, precisely how the tax or impost should be imposed and, secondly, who should bear the legal obligation or onus of payment. These issues can be conceptualised not only from a purely legal or positivist perspective, in terms of identifying who will incur the obligation to pay tax, but also in terms of a more economic and instrumental
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4

Annick, Provencher. "From the Invisible Hand to the Invisible Woman: The Politics of Neutrality in the Context of Social Tax Expenditures." Thesis, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31613.

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In law, neutrality is now a postulate and this is particularly true about Social Tax Expenditures (STEs) which are tax measures with a redistributive goal, similar to welfare benefits. Hence, taxation and the welfare state are closely connected insofar as STEs are part of the welfare system. But they are introduced within a context of apparent gender-neutrality. Tax law takes little account of gender in the implementation of tax policy. Moreover, the normative criteria for the analysis of tax regimes include concepts such as equity—which suggests that taxpayers in the same position should be t
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5

Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.

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<p> Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.<p> The sit
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6

Doueihi, Josephine. "The Effectiveness of the National Tax Equivalent Regime (NTER) in Encouraging Competitive Neutrality." Thesis, Curtin University, 2019. http://hdl.handle.net/20.500.11937/75706.

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This thesis examined whether the National Tax Equivalent Regime (NTER) achieved its goal of encouraging competitive neutrality through the notional application of Federal income tax laws to state owned entities. The study focused on the electricity and water industries, and also considered the effect of privatisation in the electricity sector. The thesis found that NTER entities had both advantages and disadvantages over their privately-owned counterparts and made recommendations to improve the design of the NTER.
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Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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8

Sanches, Juliana Pinhata. "Conservadorismo incondicional nas companhias abertas brasileiras e o contexto da neutralidade tributária." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-15122015-153309/.

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Normas contábeis e normas fiscais desempenham um papel fundamental dentre os determinantes da qualidade da informação contábil. A Lei nº 11.638, de 2007, legitimou o processo de adoção das Normas Internacionais de Contabilidade (IFRS) no Brasil e introduziu um regime contábil desvinculado da finalidade tributária no país. Dentre os objetivos da referida Lei, estão a redução da influência da legislação fiscal nas normas contábeis e a melhora da qualidade do reporte financeiro, uma vez que as IFRS são consideradas normas de qualidade superior. A literatura internacional apresenta evidências de r
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9

Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417360.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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Moder, Patrik. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444220.

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Diploma thesis deals with on the transformation of business companies with focus on the tax implications of these processes. At the beginning of this thesis is described theoretical basis of the thesis in which clarified the characteristics of individual companies, transformations of copmpanies and law, accounting and tax aspects of transformations of these companies. The own proposals make a model example which is focused on the merger of two limited liability companies and the defining of their accounting and tax implications of this transformation.
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11

Pezet, Fabrice. "La fiscalité et le marché. De l’Etat fiscal à la fiscalité de marché." Thesis, Paris Est, 2017. http://www.theses.fr/2017PESC0098.

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Les systèmes fiscaux nationaux sont traditionnellement construits autour de la relation entre l’Etat et le contribuable. Au fondement de la notion d’ « Etat fiscal » (ce que la doctrine allemande appelle Steuerstaat), cette relation structure l’organisation du système fiscal, tenu de prendre en compte les facultés contributives, c’est-à-dire la capacité à payer des contribuables au regard de leur situation face à l’impôt. L’affirmation progressive de la portée fiscale du marché intérieur conduit à remettre en cause l’exclusivité de cette relation pour contraindre les systèmes fiscaux à se conf
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Obono, Metoulou Gaëlle. "Contribution à l'étude juridique de la politique de l'emploi et des prélèvements obligatoires en droit français." Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED003.

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Le droit fiscal est le droit de l’impôt alors que le droit du travail régit la relation salariée. Cette apparente indifférence des deux systèmes juridiques cache une interdépendance due aux fonctions de l’impôt. De manière classique, l’impôt a une fonction budgétaire. De ce fait, il exerce une pression sur les contribuables par son impact économique sur leurs patrimoines et leurs revenus. Les contribuables sont alors tentés de mettre en œuvre des techniques d’évitement de l’impôt, par la voie du travestissement des notions juridiques. Le droit fiscal réagit en consacrant des notions autonomes.
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Procházka, Vojtěch. "Judikatura chybějící daně v podvodu na DPH." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444245.

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The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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14

Vail, Morgan. "Marché intérieur et neutralité de l'impôt direct : la construction fiscale européenne revisitée." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020092/document.

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Le Marché intérieur s’est constitué en vue d’établir une concurrence libre et de répartir les ressources de la manière la plus efficiente possible. Impliquant l’abolition des frontières intérieures, l’action communautaire a conduit à harmoniser ou au moins à rapprocher de nombreux domaines. Même la fiscalité directe, compétence réservée des Etats membres, a fini par être placée sous la surveillance des Traités par le biais des libertés fondamentales et du principe de non-discrimination. Ce dernier a permis une certaine intégration fiscale au niveau européen en vue d’une neutralisation de la fi
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15

Olsson, Andreas. "Uttagsbeskattning av en kooperativ förenings försäljning av el till självkostnadspris." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12323.

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<p>The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of assoc
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16

Ferreira, Milene Marisa Spencer. "O IVA e o Sector Postal." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10229.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo analisou a relação entre Direito à Dedução, métodos de dedução e Isenção Fiscal. Para tal utilizou a definição de direito à dedução, métodos de dedução, neutralidade fiscal e Isenção de forma a demonstrar a distorção verificada no Sector Postal.O sujeito passivo misto ao efectuar operações com direito à dedução e operações sem direito à dedução e a usufruir de Isenção Tributária provoca distorção concorrencial e tributária.De forma a evidenciar essa mesma distorção comparamos o acórdão TJCE com o entendimento d
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17

Buppawan, Papot. "Les aspects internationaux de la TVA en Thaïlande." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0476.

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Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de
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18

Elias, Rute Daniela Henriques. "Concentrações empresariais: Regime contabilístico-fiscal da cisão-fusão." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3484.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho pretende efectuar a análise de uma das modalidades de uma operação de reestruturação: a cisão-fusão. Esta consiste numa operação pela qual uma sociedade destaca parte(s) do seu património para a(s) fundir com sociedade(s) já existente(s) ou com parte(s) do património de outra(s) sociedade(s), separada(s) por idêntico(s) processo(s) com igual finalidade. É realizado, em primeiro lugar, um breve enquadramento da cisão-fusão enquanto operação de reestruturação empresarial, no qual se conclui que a cisão-fusão é uma op
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Viricel, Séverin. "Neutralité fiscale et déplacement du patrimoine des "entreprises" soumises à l'impôt sur les sociétés." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30027.

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Dans l’évolution d’une entreprise, la nécessité d’opérer des « déplacements de son patrimoine » est directement liée à sa vie voir même à sa survie. Cette réalité complexe des déplacements du patrimoine procède de ce que l’on désigne communément par le terme « restructuration ». Ces opérations comportent des enjeux économiques, sociaux, financiers, juridiques, patrimoniaux et fiscaux pour les entrepreneurs et dirigeants. L’influence de la fiscalité en ces domaines est une réalité, souvent perçue comme une pression, traduite en contrainte par les dirigeants toujours à la recherche de solutions
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Konishi, Anna. "Construire l'Europe par la fiscalité : l'harmonisation fiscale européenne (1950-1967)." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01H111/document.

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La Communauté européenne est tombée dans une situation critique. Cette situation s’explique par le fait que les États membres n’harmonisent pas leur système budgétaire, dont le rôle est de satisfaire à l’intérêt commun. Toutefois, les tentatives ne manquent pas. Dès la mise en œuvre du Traité de Rome en janvier 1958, les administrateurs fiscaux de la Commission s’efforcent d’harmoniser les systèmes de taxes sur le chiffre d’affaires entre les États membres afin de créer un véritable espace de libre-échange. La taxe commune sur la valeur ajoutée est ainsi créée en avril 1967, les États membres
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21

Silva, Rafael Vega Possebon da. "A extrafiscalidade no ICMS: seletividade, essencialidade, neutralidade e efeito indutor das normas tributárias à luz da Constituição Federal de 1988." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6876.

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Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Rafael Vega Possebon da Silva.pdf: 943934 bytes, checksum: 414ccba44bc43a6e54eac961425da59e (MD5) Previous issue date: 2015-09-18<br>The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From u
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Allegretti, Ivan. "A concentração da incidência nos tributos cumulativos e a neutralidade em relação ao mercado." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-09012014-113700/.

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Em todo o mundo, o imposto sobre valor agregado vem tomando o lugar dos tradicionais impostos sobre vendas. A razão está em que este método de tributação evita o efeito cumulativo, ao tributar apenas o valor adicionado em cada etapa da produção. No Brasil, por causa da sonegação fiscal em alguns setores da economia, e dos problemas de concorrência dela decorrentes, o Governo introduziu os métodos de apuração de tributos denominados de \"substituição tributária\" e \"incidência monofásica\". Estes dois métodos são chamados em conjunto de sistemáticas de concentração da incidência, porque buscam
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23

Bommier, Loup. "L'objectif de neutralité du droit fiscal comme fondement d'une imposition unitaire de l'entreprise." Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D059.

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La neutralité est l'un des principaux sujets de recherche en fiscalité, quoiqu'elle revête de multiples acceptions juridiques ou économiques. S'il est généralement admis que l’impôt ne peut être neutre, la présente thèse démontre que le droit fiscal satisfait un objectif de neutralité en permettant d'appréhender l'entreprise comme une entité unique, quelle que soit sa structure juridique. Différents régimes fiscaux poursuivent ainsi un objectif de neutralité (art.223 A et s. du CGI, art. 8 du CGI, art. 210 A et s. du CGl, art. 256 et s. du CGI, art. 885 O et s. puis 975 du CGI) en ce qu'ils or
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Vindard, Virginie. "La qualification en droit fiscal." Thesis, Rennes 1, 2014. http://www.theses.fr/2014REN1G047/document.

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La qualification est l’opération intellectuelle par laquelle est attribuée à un acte ou à un fait sa nature juridique en vue de lui appliquer un régime juridique. Le droit fiscal ne déroge pas à cette démarche intellectuelle. Comme dans toutes les autres branches du Droit, les qualifications jouent un rôle fondamental. Une originalité se présente toutefois en cette matière. Le droit fiscal appréhende un fait déjà juridiquement qualifié en vue de lui appliquer un régime d’imposition. C’est dans cette appréhension du fait que se révèle la spécificité du droit fiscal. Celui-ci n’adopte pas un com
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Palma, Ana Paula de Albuquerque Alves. "O regime de transparência fiscal : análise da eficácia do regime em Portugal e perspectivas de evolução." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/6534.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Dadas as diferenças de tributação do rendimento relativo ao exercício de uma actividade empresarial ou profissional em nome individual ou através de uma sociedade, foi instituído em Portugal, em 1989, um regime fiscal já há muito aplicado noutros países, em particular para as chamadas sociedades de pessoas (partnerships), que desconsidera para efeitos de tributação em imposto sobre o rendimento das pessoas colectivas, alguns entes colectivos, tributando-se o respectivo rendimento directamente na pessoa dos seus sócios ou membros
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Fontaine, Fabien. "Droit fiscal et concurrence." Thesis, Paris 2, 2014. http://www.theses.fr/2014PA020035.

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Les rapports entre concurrence et droit fiscal, en tant que technique de mise en oeuvre du prélèvement fiscal, sont multiples et complexes. Il apparaît sans peine que la concurrence est affectée par le droit fiscal, dans la mesure où tant les dépenses fiscales que les normes fiscales peuvent dénaturer le rapport concurrentiel. En pratique un tel biais concurrentiel résulte de critères d’imposition ratione materiae ou personae qui décorrèlent la charge fiscale de l’avantage concurrentiel, lequel détermine à lui seul l’issue du jeu concurrentiel, et est réductible à l’avantage en valeur ajoutée.
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Andersson, Lisa. "Mervärdesskattedirektivets implementering : Nationellt handlingsutrymme gällande bestämmelserna om mervärdesskattegrupper och reducerade mervärdesskattesatser?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21498.

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En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås. Doc
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Åström, Pia, and Diala Saliba. "Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen? : ." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7596.

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Begaliyev, Rinat. "Income Tax Treatment of Credit Swaps in Canada: Enhancing Tax Neutrality." Thesis, 2009. http://hdl.handle.net/1807/18158.

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This study examines the issue of tax neutrality of the income tax treatment of credit swaps in Canada in domestic context. It analyzes the applicable tax regime consisting of rules on tax characterization, timing and tax rates through the lenses of symmetry, consistency and certainty approaches. The study argues that the Canadian tax policy focuses on achieving symmetry in income tax treatment, rather than consistency. This is because introducing consistency would contradict the fundamental principles of the Canadian law. The study finds that the current tax regime is only partially neutra
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施淙仁. "On the Neutrality of Profit Taxes and Tax Compliance in the Presence of Tax Haven." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/05814823007151250745.

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碩士<br>國立政治大學<br>財政學系<br>104<br>In most of research of tax evasion, the main concern is focused on the separability between the evasion strategy and the production strategy and the neutrality of profit tax. However, the models are usually based on the closed economy instead of the strategy of tax evasion in multinationals in the open economy. When the firms can choose to evade profit tax in the tax haven, the conventional results of the neutrality of profit tax and separability of production and tax evasion may not hold. Therefore, this paper is based on the results of Wang and Conant (1988) an
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Bacia, Bartosz. "Zasada neutralności opodatkowania transgranicznych dochodów kapitałowych w prawie europejskim oraz krajowych przepisach prawa podatkowego wybranych państw członkowskich Unii Europejskiej." Phd diss., 2018. http://hdl.handle.net/11089/25914.

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Conceptual pattern developed by P. Musgrave serves as methodological basis for critical assessment of two distinct approaches to tax neutrality, i.e., capital export (CEN) and capital import (CIN) neutrality. Furthermore, alternative stances on the above concept of neutrality of income taxation as proposed by Desai and Hines (elaborating on a previous work of Devereux), are subject to verification based on their applicability in the current framework of international tax law.<br>Since the beginning of the 1970s, tax neutrality of cross-border income has been considered the basic tool for asses
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FILIPOVÁ, Hana. "Ekologická daňová reforma v ČR a její dopady pro domácnosti a průmysl." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-187612.

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This thesis deals with the ecological tax reform in the Czech republic, the plan of the environmental tax reform revenues is monitored , in comparison with the actual returns. Whether they have reached the projected amount or not. Furthermore, the revenue neutrality is tracked, its comparison of the plan with the facts. Fulfilling the targets of the second stage of the EDR (tax co emissions) and the impact of the reform on households and businesses, in terms of their expenditure for the consumption of electricity and the change in consumption of electric energy for households and businesses it
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Marques, Tânia Gregório. "O reporte de prejuízos fiscais : em especial, o reporte na fusão de empresas." Master's thesis, 2018. http://hdl.handle.net/10400.14/26502.

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A presente dissertação tem por escopo a análise do regime de transmissibilidade de prejuízos fiscais no âmbito de operações de fusão. Será então relevante definir, antes de mais, o conceito e a mecânica por detrás do mecanismo de reporte de prejuízos fiscais. Seguidamente, debruçar-nos-emos sobre as operações de reestruturação propriamente ditas, começando por analisar o regime de neutralidade fiscal e os efeitos da sua aplicação. Isto posto, dedicaremos a nossa atenção à análise da própria operação de fusão, bem como aos efeitos e limites da transmissibilidade de prejuízos no decurso da mesma
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34

Coura, Larissa Ariane Paiva Franco e. "Operações de reestruturação empresarial e planejamento fiscal." Master's thesis, 2021. http://hdl.handle.net/10316/97511.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito<br>Em um cenário de mercado econômico cada vez mais competitivo, as empresas buscam sempre se reinventar na tomada de decisões, de modo a maximizar a obtenção de lucros e minimizar os seus custos. E, em um contexto econômico geral, as empresas são de suma importância tanto a nível nacional quanto a nível global, não só pela função social que exercem na geração de empregos e circulação de bens, serviços e riquezas, mas também como contribuintes de obrigações tributárias consideráveis, que permitem a entrada de recursos aos co
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35

Vasconcelos, Pedro Coutinho. "O conceito de razões económicas válidas na operação de fusão : uma análise à decisão jurisprudencial no caso Foggia." Master's thesis, 2019. http://hdl.handle.net/10400.14/30818.

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Corporate reorganizations, such as mergers, are becoming increasingly important in the market planning, along with the challenges inherent of a growing community market. These reorganizations, could trigger such a burden of tax costs, that causes companies to be inhibited from optimizing their structure highlighting the fact that the home state will not benefit from it, because it will not collect any revenue. One way to step over this negative effect is the tax neutrality special regime, RNF henceforth. This regime has a specific-sectorial clause which in order to be able to be applied it mu
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36

Bilau, José Jacinto Descalço. "Tratamento fiscal das fusões de sociedades." Master's thesis, 1994. http://hdl.handle.net/10400.5/16509.

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Mestrado em Gestão /MBA<br>As fusões constituem um meio privilegiado para as empresas poderem adquirir a dimensão crítica necessária ao seu desenvolvimento adequado no contexto de uma economia mundial caracterizada pela globalização dos mercados, pela internacionalização das empresas e pelo aumento da intensidade concorrencial. A fiscalidade deve ter uma postura de neutralidade face à fusão e às outras operações de reestruturação, por forma a permitir que sejam feitas exclusivamente com base em critérios de eficácia económica. Com frequência a política fiscal assume-se de f
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Scholtz, Ricardo Christian. "A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership." Thesis, 2019. http://hdl.handle.net/10500/25988.

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In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whet
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38

Mateus, Catarina Fernandes. "Do direito à reestruturação societária: o caso da cisão-fusão com acionista único e a sua neutralidade fiscal." Master's thesis, 2016. http://hdl.handle.net/10071/12678.

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A realidade empresarial não é estática e encontra-se sujeita a evoluções internas nas estratégias de gestão resultantes, designadamente, de alterações no seio da administração e, bem assim, às conjunturas externas que condicionam a sua atividade e rentabilidade. Contudo, a necessidade de adaptação das estruturas empresariais a tais vicissitudes está longe de ser uma tarefa fácil atenta a necessidade de conciliação de várias áreas do direito e a ponderação de várias consequências nem sempre devidamente antecipadas. No processo de reestruturação empresarial, enquanto corolário do direito à inic
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39

Rodrigues, Ana Carolina Gonçalinho da Silva. "Fusões invertidas : aspetos contabilísticos e fiscais." Master's thesis, 2019. http://hdl.handle.net/10400.14/28775.

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Este estudo versa sobre o tratamento contabilístico e fiscal das fusões inversas. Através da definição dos conceitos, distingue-se a fusão direta da fusão inversa, apresentando as características que motivam a realização desta última. De seguida, expõem-se os procedimentos contabilísticos a aplicar a esta tipologia de fusão, com as problemáticas associadas a esta e as soluções encontradas. Posto isto, em termos fiscais, apresenta-se o Regime Geral aplicado às fusões inversa e também o Regime da Neutralidade Fiscal, juntamente com todas as exigências para a sua aplicação, assim como as áreas
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40

Silva, Raquel Roçadas Flores Frias e. "Abuso do regime da neutralidade fiscal e cláusula sectorial anti abuso." Master's thesis, 2018. http://hdl.handle.net/10400.14/26464.

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A presente dissertação incidirá sobre o regime da neutralidade fiscal, em concreto sobre o seu abuso, e as formas legalmente previstas para o seu combate. A análise recairá sobre a aplicação do art.73nº,10º do CIRC, que vem limitar o campo de aplicação do presente regime, excluindo para esse efeito, as operações que tenham como principal objetivo ou como um dos principais objetivos a evasão fiscal. Considerando-se, para efeitos de evasão fiscal as situações em que as sociedades intervenientes não tenham a totalidade dos seus rendimentos sujeitos ao mesmo regime de tributação em IRC, ou ainda a
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41

Gomes, Patrícia Daniela Araújo. "Fusões inversas : aspectos contabilísticos e fiscais." Master's thesis, 2015. http://hdl.handle.net/10400.14/19452.

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Este trabalho visa analisar os aspectos contabilísticos e fiscais das fusões, em especial das fusões inversas. A fusão consiste numa operação em que uma sociedade se une a outra sociedade, sendo que, no final apenas uma existirá. No caso da fusão inversa, existe incorporação de uma sociedade por outra sociedade, mas a sociedade incorporante é a subsidiária da sociedade incorporada, que, por sua vez, é a sociedade “mãe”. Numa primeira fase, a análise centrar-se-á nas fusões ditas “normais”. Numa segunda fase, será analisado o enquadramento específico das fusões inversas. Por fim, em termos f
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42

Ferreira, Fernando Zalkowitsch Breia. "Regime de transparência fiscal : o caso das sociedades de advogados." Master's thesis, 2021. http://hdl.handle.net/10400.14/36678.

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O Regime da Transparência Fiscal apresenta contornos que nos remetem para a desconsideração da personalidade jurídica, ignorando-se a característica da separação de património entre a pessoa coletiva e a pessoa singular. Esta ausência da separação efetiva entre patrimónios, merece severas críticas da doutrina, pelo que releva a análise desta questão. O trabalho foi dividido em quatro capítulos: “Regime da Transparência Fiscal”;” Finalidades do Regime da Transparência Fiscal”; “Desconsideração da Personalidade Jurídica no Regime da Transparência Fiscal”; “Sociedades de Advogados no Regime da Tr
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43

Zeida, Teega-Wendé Hervé. "Essays on business taxation." Thèse, 2019. http://hdl.handle.net/1866/23500.

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Cette thèse explore les effets macroéconomiques et distributionnels de la taxation dans l’économie américaine. Les trois premiers chapitres prennent en considération l’interaction entre l’entrepreneuriat et la distribution de richesse tandis que le dernier discute l’arbitrage du mode de financement d’une diminution d’impôt sur les sociétés sous la contrainte de neutralité fiscale pour le gouvernement. Spécifiquement, le chapitre 1 en utilisant les données du Panel Study of Income Dynamics (PSID) , fournit des évidences selon lesquelles le capital humain ou l’expérience entrepreneu
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44

Silva, Rui Manuel de Faria Brigham da. "Alguns aspetos fiscais das operações de reestruturação empresarial: o regime especial de neutralidade fiscal em sede de IRC." Master's thesis, 2020. http://hdl.handle.net/10071/21648.

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Uma reorganização empresarial deve ter por base motivos económicos, ser orientada pela obtenção de eficiências ao nível da atividade económica, e não ter em vista essencialmente a obtenção de ganhos fiscais. Atendendo à sua natureza, estas operações geram por vezes fluxos financeiros que podem ser interpretados fiscalmente como a realização de ganhos das empresas que foram objeto de reorganização e serem estas tributadas em sede de IRC, mas sem que se tenha efetivamente realizado esse ganho, o que pode representar um obstáculo à realização destas operações. Para evitar que a fiscalidad
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