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Dissertations / Theses on the topic 'Taxation of legal entities'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Rebollo, Puig Manuel. "Disciplinary Liability of legal entities, entities without personality and administrators." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122924.

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The disciplinary liability of legal entities, which the regulation normally accepts, is not an exception to the principles of existing guilty and of personalizing the sanction: it is a liability for action and fault of the legal entity. In particular, it analyzes the liability of legal entities by the actions of their administrators. And, also, it studies the cases in which the Law provides certain complements or qualifications to that liability. Above all, the cases in which the disciplinary liability of the administrators is evident. It also addresses the liability of entities without person

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2

PITRONE, FEDERICA. "Environmental taxation: a legal perspective." Doctoral thesis, Luiss Guido Carli, 2014. http://hdl.handle.net/11385/200939.

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Environmental protection: the long road towards sustainability. The Concept of Environmental Taxes. Environmental Taxation: seeking a balance between national and supranational legal principles. Any room for a global environmental tax?

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3

Москаленко, К. С. "Система оподаткування юридичних осіб в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти системи оподаткування юридичних осіб: історичні підвалини оподаткування юридичних осіб, характеристика діючої системи оподаткування юридичних осіб та його нормативно-правове регулювання. Проаналізовано формування доходів бюджету за рахунок податків з юридичних осіб, оцінено податкове навантаження на підприємстві, побудовано модель впливу податкових факторів на доходи Державного бюджету. Розглянуто зарубіжний досвід оподаткування юридичних осіб та на

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4

VIANNA, NATASHA RIBEIRO. "FUNDAMENTAL RIGHTS OF LEGAL ENTITIES: A STUDY OF COMPARATIVE LAW." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2010. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=17013@1.

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COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>O objetivo deste trabalho é, considerada a relevância dos direitos fundamentais através de um exame dos micro-sistemas legais de fonte constitucional, desenvolver uma análise comparativa dos direitos da personalidade da pessoa jurídica na Alemanha, em Portugal e no Brasil. Para tanto serão abordados os principais aspectos da matéria em cada um dos países escolhidos a fim de serem apresentadas as informações relevantes para a elaboração de uma síntese comparativa com a finalidade de evidenciar a recepção de direitos, as semelhanças

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5

Миронець, Оксана Миколаївна. "Problems to fight against administrative offences made by legal entities." Thesis, Проблемы борьбы с преступностью и подготовки кадров для правоохранительных органов: [матералы Международной научно-практической конференции, Минск, Академия МВД Республики Беларусь, 10 февраля 2017 р.]. – Минск, 2017, 2017. http://er.nau.edu.ua/handle/NAU/28583.

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6

De, Smet Karel, and Elke Janssens. "Criminal liability of legal entities under Belgian law: A high-level overview." Universität Leipzig, 2019. https://ul.qucosa.de/id/qucosa%3A36367.

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The principle that legal entities can be held criminally liable was first introduced into Belgian law in 1999. Some 20 years later, Belgian Parliament reviewed the rules, and adopted a number of significant changes. The present article offers a high-level overview of the currently applicable legal regime.

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7

Eberhartinger, Eva, and Martin Six. "Taxation of Cross border Hybrid Finance. A legal Analysis." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1150/1/document.pdf.

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8

Petutschnig, Matthias. "Common consolidated corporate tax base. Effects of formulary apportionment on corporate group entities." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/428/1/document.pdf.

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The European Commission is currently working on a legislative draft to harmonise the corporate income tax provisions for multinational groups of companies throughout the European Union. For that purpose the European Commission has installed a working group with the mission to draft a Common Consolidated Corporate Tax Base (CCCTB) applicable for multinational companies. As the EU member states are not willing to surrender their taxing power to the supranational level of the EU each group entity's tax base would be determined by apportionment of the group's overall taxable income according to a

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9

Brabazon, Mark Levinge. "INTERNATIONAL TAXATION OF TRUST INCOME." Thesis, The University of Sydney, 2018. http://hdl.handle.net/2123/18489.

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The trust is a socially and economically important institution of the common law world and of other countries into which it has been imported. It has also long served as a tool of domestic and international tax planning and avoidance. The trust is commonly regarded as fiscally transparent in many countries, but this description is inadequate. Unless subjected to corporate taxation, the trust behaves in some respects like a transparent partnership and in others like an opaque company, making it differentially transparent; its income may also be taxable to or by reference to a person (the gr

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10

Kondo, Tinashe. "Legal and economic uncertainties clouding digital taxation : unpacking and addressing the issues." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5154.

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Magister Legum - LLM<br>The digital economy has over the past years developed at a dramatic pace, generating substantial revenues for entities and individuals trading on this platform. This has fuelled vast interest and debate into whether such activity should be taxed. After the turn of the millennium, a lot of research on taxing the digital economy was done, but this was mostly in America and Europe. In South Africa, very little research has been done, most of which was conducted before the enactment of new pieces of legislation regulating digital tax. This study analyses how the South Afri

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11

Masilo, Phuthehi. "The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32828.

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It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in the context of international tax law, particularly in relation to treaties for the avoidance of double taxation and information exchange has, to a greater extent, not been asked or answered in academic literature. This minor dissertation seeks to address that. Based on a review of the legal framewor

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Nikolakakis, Niki. "The international legal ramifications of the OECD's harmful tax competition crusade /." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101823.

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In 1998 the Organization for Economic Cooperation and Development (the "OECD") commenced a campaign to eliminate harmful tax competition focusing on geographically mobile activities. The OECD targeted 35 jurisdictions and demanded that those nations amend their tax laws to remove the harmful features that provided more favorable tax treatment to geographically mobile capital than was available in some of its Member States. This thesis examines the international responsibility of the OECD and its Member States to determine whether their conduct in waging this campaign is in accordance with the

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13

Jin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.

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Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but since then China's economy has been surging ahead in the past twenty eight years. As one aspect of the FDI policy, I focused on the corporate taxation field to be my research interest, and the topic of my thesis. In the thesis, the reader will learn how FDI developed in China and degree of FDI development. Also, I provide the reader with China's tax system and policy-oriented in as much detail as possible, most of which is the tax incentive policy towards the FDI in China. However, the policie

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14

Blom, Okkie Johannes Jacobus. "The legal status of tax treaties in South Africa." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/62558.

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Truby, Jon Mark. "Environmental tax law : is it possible to design a universal legal model for environmental taxation?" Thesis, University of Newcastle Upon Tyne, 2011. http://hdl.handle.net/10443/1163.

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Taxation methods are increasingly being used as tools to achieve environmental objectives, though the risks of ill-conceived environmental taxes are severe. The thesis offers lawmakers and policymakers guidance as to choices of tax measures, and how such methods can be utilised effectively, by exploring the various issues and decisions facing policymakers in the introduction of such methods. It does this by investigating means by which environmental taxes can be effective in changing consumption choices and behaviour towards the environment, which requires an examination of a series of pertine

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16

Sarcedo, Leandro. "Compliance e responsabilidade penal da pessoa jurídica: construção de um novo modelo de imputação, baseado na culpabilidade corporativa." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2136/tde-07122015-163555/.

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A crise global do capitalismo eclodida no ano de 2008 evidenciou o risco sistêmico a que a atividade econômica ficou exposta a partir da sua desregulamentação, implementada, a partir dos anos 1980, pelo chamado neoliberalismo, e do desenvolvimento dos meios de comunicação e informáticos, que a interligou em nível planetário. Seus efeitos devastadores somente puderam ser contidos por meio de intervenção estatal, com a injeção de muito dinheiro público na atividade econômica privada, o que trouxe à tona a discussão quanto ao real papel regulatório do Estado sobre a economia nesse contexto. No pa

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Buidovaitė, Silvija. "Lietuvos juridiniams asmenims tenkančių mokesčių analizė." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110802_145440-32151.

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Bakalauro baigiamajame darbe teoriniu aspektu apžvelgiama Lietuvos Respublikos mokesčių sistema bei aptariami šalyje veikiantys juridiniai asmenys. Analizuojamos juridinių asmenų mokamų mokesčių pagrindinės kitimo tendencijos 2006–2010 metų laikotarpiu, atkreipiant dėmesį į pagrindinius mokesčius, t. y. pelno, nekilnojamojo turto, pridėtinės vertės, akcizų mokesčius ir įmokas į fondus bei identifikuojami veiksniai, turėję įtakos šių mokesčių surinkimui. Apskaičiuojama bendra visiems mokesčių mokėtojams ir atskirai juridiniams asmenims tenkanti mokesčių našta, taip pat įvertinama atskirų mokesč

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18

Магакян, Г. А. "Припинення діяльності юридичних осіб за законодавством України". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70980.

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Pastrňák, Martin. "Srovnání podnikání v ČR a v Rakousku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11962.

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This work is concerned with the comparison of the entrepreneurship in the Czech Republic and in Austria from the legal point of view. The first two chapters deal with the possibilities of carrying out business as a sole trader and the possibilities of establishing various kinds of companies, that may be established according to Czech and Austrian law. The whole work is mainly focused on legal entities. Private bodies are just mentioned in the first two chapters. The following chapters are concerned with the mostly used forms of companies (legal entities) with regard to the rights and duties of

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20

Haupt, Karl Alexander. "Reconciling the taxation of partnerships in South Africa relative to its legal recognition. Does South African income tax legislation adequately deal with the taxation of ordinary commercial partnerships?" Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31015.

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i.i Research question The purpose of this dissertation is to examine whether South Africa’s approach to the taxation of ordinary partnerships flows clearly from its legal recognition thereof, or whether further clarity is needed from South Africa’s fiscal legislation i.ii Background and research method Peculiarities inherent in South Africa’s taxation of ordinary partnerships versus the legal nature of a partnership, is discussed in detail with reference to a comparison of the local treatment of foreign legal and tax systems. The legal systems of the United Kingdom, Ireland and the United S

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Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008." Abstract Full dissertation, 2008.

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22

Martini, Valentina. "La rappresentanza degli amministratori delle persone giuridiche del Libro Primo del Codice Civile." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3425262.

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The focus of this work, which deals with the powers of representation granted to the directors of legal entities pursuant to the First Book of the Italian Civil Code, is the examination of the cases of pathological management of the representative power and the reconnaissance - and analysis - of the main forms of limitations, both statutory or legal, to such power, with particular reference to the effect of said restrictions on the relationships with third parties who deal with the legal representative. The work therefore has been structured moving from a prior recall to concepts and institut

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23

Maiello, Anna Luiza Duarte. "Aspectos fundamentais do negócio jurídico associativo." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2131/tde-27092012-101632/.

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O presente trabalho tem por objetivo analisar os aspectos fundamentais do negócio jurídico associativo, na forma disciplinada pelo atual código civil. O legislador ampliou a disciplina referente à associação, pessoa jurídica de direito privado; definiu essa entidade e estabeleceu os elementos essenciais que seu estatuto deve conter. Inseriu regras acerca dos direitos dos membros e da transmissão da qualidade de associado. Tratou da sua exclusão e da necessidade da existência de uma justa causa para tanto. Foram elencadas normas acerca da convocação e competência da assembleia geral dos associa

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24

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

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Stenlund, Peik. "Corporate governance in hybrid business entities : a legal analysis of new directors´duties in community interest companies in the United Kingdom and the benefit corporations in the United States." Thesis, Stockholms universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-121024.

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P, Ustynova I., Husar O. A, and Myronets O. M. "Theoretical issues of a public-legal dispute concept in the process for appeals against decisions of competitive selection commissions of economic entities’ heads in the state sector of economy." Thesis, Національний авіаційний університет, 2021. https://er.nau.edu.ua/handle/NAU/53741.

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Purpose: to investigate the current mechanism for appeals against the decision of the competitive selection commissions of economic entities’ heads in the state sector of economy as a type of a public-legal dispute and to express an opinion on the regulation of these relations in Ukraine. Research methods: general-scientific and special-legal methods of scientific knowledge, in particular: system-structural and functional methods, method of observation, method of generalization, methods of analysis and synthesis have been applied. Results: the current normative regulation of the procedure

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Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко та Bogdan Derevyanko. "Щодо запровадження в освітній процес підготовки юристів курсу «Захист прав суб’єктів господарювання»". Thesis, Суми : Сумський державний університет, 2019. http://dspace.puet.edu.ua/handle/123456789/7061.

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Зроблено висновок, що використання у навчальному процесі посібника «Захист прав суб’єктів господарювання» допоможе сформувати у студентів навички роботи із загальними та спеціальними нормативно-правовими актами, уміння розв’язувати реальні правові ситуації, що виникають під час створення, функціонування, припинення діяльності суб’єктів господарювання, а також здатність реалізовувати правові норми у різних сферах правовідносин. Сделан вывод, что использование в учебном процессе пособия «Защита прав субъектов хозяйствования» поможет сформировать у студентов навыки работы с общими и специальными

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Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко та Bogdan Volodymyrovych Derevyanko. "Щодо запровадження в освітній процес підготовки юристів курсу "Захист прав суб’єктів господарювання"". Thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/73872.

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Зроблено висновок, що використання у навчальному процесі посібника «Захист прав суб’єктів господарювання» допоможе сформувати у студентів навички роботи із загальними та спеціальними нормативно-правовими актами, уміння розв’язувати реальні правові ситуації, що виникають під час створення, функціонування, припинення діяльності суб’єктів господарювання, а також здатність реалізовувати правові норми у різних сферах правовідносин.<br>Сделан вывод, что использование в учебном процессе пособия «Защита прав субъектов хозяйствования» поможет сформировать у студентов навыки работы с общими и специальны

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Colares, Laís Gramacho. "A responsabilidade tributária por sucessão empresarial e o princípio constitucional da isonomia." Faculdade de Direito, 2014. http://repositorio.ufba.br/ri/handle/ri/15278.

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Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2014-07-24T19:10:54Z No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ecff2a40fe9 (MD5)<br>Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2014-07-24T19:11:18Z (GMT) No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ecff2a40fe9 (MD5)<br>Made available in DSpace on 2014-07-24T19:11:18Z (GMT). No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ec

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Ірклієнко, А. І. "Інститут прав учасників господарських товариств". Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/66276.

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Господарські товариства є одним з найбільш популярних видів підприємств в Україні. Демократичний характер управління господарськими товариствами, різноманітність їх форм та інші чинники мали наслідком широке поширення цих організаційно-правових форм і в світі. Адже, як показує досвід розвинутих зарубіжних країн, основна частка всієї реалізованої продукції (більше 96%) припадає саме на господарські товариства.

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Olivieri, Javier Alejandro. "Small and medium-sized enterprises (SMEs) : the engine of Canada's economy : the legal framework of three sensitive spheres for SMES' growth : financing, taxation and international trade." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80944.

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It is widely believed that small and medium-sized enterprises ("SMEs"), acting as a source of innovation and job creation, play a key role in the economy of Canada.<br>The legal framework which regulates SMEs' activities is vast. This thesis focuses on the legal framework and most important aspects of three critical areas: financing, taxation and international trade.<br>After describing and interpreting the legal framework of these areas and the information obtained from public and private institutions which are considered key in these issues, this thesis presents conclusions in relation

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Combet, Mathieu. "L'établissement des sociétés en droit de l'Union européenne : contribution à l'étude de la création jurisprudentielle d'un droit subjectif." Thesis, Lyon 3, 2014. http://www.theses.fr/2014LYO30075.

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Depuis les années 1990, le droit d’établissement des sociétés a connu une évolution sans précédent au sein du marché intérieur. En tant qu’opérateurs économiques, les sociétés devaient être les premières bénéficiaires de ce marché. Force est de constater qu’il n’existe toujours pas de véritable droit européen des sociétés. Cette carence normative a été comblée par l’action normative de la Cour de justice afin d’offrir aux sociétés les instruments juridiques nécessaires à leur mobilité. C’est ce qui ressort de la jurisprudence de la Cour de justice de l’Union européenne qui est allée bien au-de

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Švepeš, Petr. "Trestněprávní odpovědnost právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77883.

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The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the the

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Шульженко, А. В. "Соотношение объекта и базы налогообложения в системе элементов правового механизма налога". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62450.

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Объект и база налогообложения связаны довольно тесно, и налоговая база по своему содержанию является объектом налогообложения, скорректированным под применение налоговой ставки, исчисление суммы налога.<br>The object and the base of taxation are closely related, and the tax the base is subject to taxation in its content, adjusted for the application of the tax rate, the calculation of the amount tax.

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Rodjun, Jirasak. "Legal solutions to the conflict between equity of income redistribution and economic efficiency of taxation in relation to personal income tax law in Thailand and the United Kingdom." Thesis, University of Edinburgh, 2006. http://hdl.handle.net/1842/25131.

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The purpose of this thesis is to examine and compare Thai and UK income tax laws to establish how they cause conflict between equity of income redistribution and efficiency of taxation. This thesis also aims to validate theories that optimal tax structures and efficient tax legislation and administration can resolve the conflict. Chapter One reviews concepts of equity and efficiency. Research in the components of income tax law to establish optimal tax structures offers a novel way to resolve the conflict. Chapter Two concerns a progressive rate structure. At present, there are few low margina

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Деревянко, Б. В. "Щодо запровадження в освітній процес підготовки юристів курсу «Захист прав суб’єктів господарювання»". Thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/74970.

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Основною метою пропонованого до вивчення курсу і, відповідно, підручників та навчальних посібників із захисту прав суб‘єктів господарювання, повинно стати формування системи правових знань у корпоративній сфері господарювання на основі базових категорій з теорії держави і права, цивільного та господарського права, інших галузевих і міжгалузевих правових дисциплін.<br>The main objective of the course and, consequently, textbooks and training manuals on the protection of the rights of economic entities, should be to form a system of legal knowledge in the corporate sphere based on basic categori

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Stachová, Monika. "Trestní odpovědnost právnických osob - od návrhu k účinné úpravě." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125105.

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The Act on criminal liability of legal entities and proceedings against them became effective on 1 January 2012. Although it is a highly controversial law disrupting the established criminal law principles, the Czech Republic was one of the few European Union member states whose laws did not embed criminal liability of legal entities in its laws. An effort concerning solving this problem appeared as far back as 2004, the Chamber of Deputies, however, rejected the original bill. Perhaps due to the international pressure or due to the increase in crimes committed by legal entities, in 2011, the

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Taboada, Pérez Fabio Arturo. "Scope of the Legal Stability Contracts of the Mining Sector: An Approach to the Additional Investments Not Foreseen in the Stability Contract." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118746.

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During the 90s, the Peruvian government implemented a series of economic and tax to promote investment in the country. This article, after almost two decades and with the assumption of the changes that have arisen, will make a brief review of the background to the enactment of Law No. 30230 with regard to new investments not provided for in the Legal Stability Contracts. From ment, will show how the Law N ° 30230 institutionalizes a misinterpretation of the rules governing legal stability contracts. Then, we will discuss the reasons why the current regulation is not an appropriate tool to prom

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Глуходід, І. О. "Адміністративно-правовий режим екологічного оподаткування в Україні: стан та перспективи розвитку". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71602.

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Проблема забруднення навколишнього природного середовища є надзвичайно актуальною для всіх держав світу, оскільки їх обсяги зростають в геометричній прогресії. Забруднювати навколишнє природне середовище відходами, як промисловими, так і побутовими, нераціонально з екологічної та економічної точок зору. З екологічної (особливо у випадку забруднення ксенобіотиками – речовинами чужими, не властивими природі) – це безумовно вплив на екологічний стан навколишнього природного середовища, на перебіг природних процесів (обмін речовин та енергії), біорізноманіття тощо; з економічної – це грошові втра

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Peciválová, Lenka. "Účetní a daňové aspekty různých forem vstupu na zahraniční trhy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15799.

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The major topic of this thesis is tax and accounting aspects of different types of foreign market entrance. Basic types of foreign market entrance and their accounting and tax comprehension are defined in the first chapter. The second chapter is focused on legal point of view of the foreign entities business in Czech Republic and there are defined the main differences in foreign entities business by czech corporate entity and branch. The main differences of these subjects from the tax point of view are established in the third chapter, tax registration, tax duty origin, tax base, double taxati

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Oliveira, Vanessa Borba. "O impacte das tributações autónomas nas microentidades." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16772.

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Mestrado em Contabilidade - Fiscalidade<br>A falta de competitividade a nível fiscal e a necessidade de assegurar e atrair investimento estrangeiro levou o Governo português a levar a cabo uma reforma do Imposto sobre o Rendimento das Pessoas Coletivas (IRC), a qual introduziu várias alterações ao Código do Imposto sobre o Rendimento das Pessoas Coletivas (CIRC). Contudo, esta reforma optou por manter a sujeição de várias despesas a tributação autónoma (TA), agravando ainda as respetivas taxas. Assim, a presente dissertação pretende avaliar o impacte que as TA têm nas empresas, sobretudo nas m

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Cascudo, Leonardo Soares Matos. "O tempo e a prescrição no direito tributário." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21353.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-08-17T13:19:07Z No. of bitstreams: 1 Leonardo Soares Matos Cascudo.pdf: 788622 bytes, checksum: cc5a2a5ef7892825951c864e090c44de (MD5)<br>Made available in DSpace on 2018-08-17T13:19:07Z (GMT). No. of bitstreams: 1 Leonardo Soares Matos Cascudo.pdf: 788622 bytes, checksum: cc5a2a5ef7892825951c864e090c44de (MD5) Previous issue date: 2018-06-12<br>Time, not only in law, but also in any and all areas of knowledge, is a linguistic tool for measurement. The importance of the study of time lies on delimiting the beginning and the end

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Rodrigues, Savio Guimarães. "O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4408.

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Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os crit

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Villagra, Cayamana Renée Antonieta. "Análisis crítico del régimen de transparencia fiscal internacional vigente en el perú a partir del 2013." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/107805.

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In the current globalization state, emerges an important problem referred to tax deferral, committed by those who, taking advantage of their belonging to entities domiciled abroad, are able to avoid paying taxes for what the yearn. In these cases, the governments are theo nes impaired, because they do not perceive the incomes they should. This is the reason why a Fiscal Transparency Regime is proposed, so that those incomes can be assessed. In this article, the author analyses the recent incorporation of that transparency regime to Peruvian legislation and accomplishes to build a scheme that,

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Vieira, Lucas Pacheco. "A tributação nos contratos de compartilhamento de custos e despesas." Universidade do Vale do Rio dos Sinos, 2018. http://www.repositorio.jesuita.org.br/handle/UNISINOS/7065.

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Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-05-15T12:38:47Z No. of bitstreams: 1 Lucas Pacheco Vieira_.pdf: 1350402 bytes, checksum: 208e6895f36adb849865464bdc805f75 (MD5)<br>Made available in DSpace on 2018-05-15T12:38:47Z (GMT). No. of bitstreams: 1 Lucas Pacheco Vieira_.pdf: 1350402 bytes, checksum: 208e6895f36adb849865464bdc805f75 (MD5) Previous issue date: 2018-03-13<br>Nenhuma<br>O presente trabalho tem como objeto o tratamento tributário dos contratos de compartilhamento de custos e despesas na ordem jurídica brasileira, avaliado com base nos critérios da segurança

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Gomes, Maria do Socorro Costa. "Os limites da coisa julgada ante o princípio da igualdade tributária." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/1168.

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Made available in DSpace on 2016-03-15T19:34:26Z (GMT). No. of bitstreams: 1 Maria do Socorro Costa Gomes.pdf: 966546 bytes, checksum: bf1d623dd9f0ebd7c4f1eb807e960780 (MD5) Previous issue date: 2015-08-04<br>The study hereby aims to analyze the institution of res judicata in tax matters and how it can affect the analysis of the constitutional principle of tax equality. This is because there may be imbalanced situations, according to a final decision on tax matters reaching a single taxpayer or to a limited number of them, to the detriment of others. The issue is complex and has not been pac

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Santos, Pablo Francisco dos. "A desconsideração da personalidade jurídica das sociedades limitadas empresárias na execução fiscal." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6494.

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Made available in DSpace on 2016-04-26T20:23:00Z (GMT). No. of bitstreams: 1 Pablo Francisco dos Santos.pdf: 1188322 bytes, checksum: cba2a4ea932eb70d75b114c7c5d88f72 (MD5) Previous issue date: 2014-08-13<br>This work aims to study the concept of disregard doctrine, and to demonstrate it as an exceptional and thorough way to overcome patrimonial autonomy given to legal entities.The paper will begin with the study of legal entities, further focusing on the analysis of corporate and, specifically, limited partnerships.In addition, said concept will also be studied using a historical perspectiv

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Seonath, Manoj Kumar. "A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962." Thesis, 2003. http://hdl.handle.net/10413/6223.

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For eighty-six years up to the year 2000, the South African income tax system was based primarily on the source principle. This meant that only income which was from a source in the Republic or deemed to be from a source in the Republic was taxable in the hands of residents. The election of a new Government in 1994, and the subsequent relaxation in exchange controls, necessitated a change from the source-based system of taxation to a residence-based system of taxation. The residence-based system of taxation in turn necessitated the introduction of new legislation to ensure that South African r

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Кабанова, О. В. "Система оподаткування юридичних осіб". Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7969.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – оподаткування юридичних осіб. В кваліфікаційній роботі магістра розглянуто теоретичні засади системи оподаткування в Україні, в тому числі економічна сутність, функції та види податків, склад і характеристика податків з юридичних осіб, виділено проблеми та недоліки оподаткування юридичних осіб в Україні. Проаналізовано практику оподаткування юридичних осіб. Досліджено практику нарахування і плати прямих і непрямих податків, обґрунтувано спрощену систему оподаткування, проаналізувано нарахування і сплату прямих

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Tlale, Louisa. "Taxation of offshore hybrid entities: The South African perspective." Thesis, 2014. http://hdl.handle.net/10539/15172.

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This research report examines how the classification and taxation of offshore hybrid entities from a South African tax perspective compares to international approaches. It analysis the concept of hybrid entities, discusses the issues arising from the use of these entities in cross-border activities. It then examines international approaches as recommended by the Organisation for Economic Co-operation and Development (‘OECD’) and adopted by selected jurisdictions to compare with the foreign partnership legislation introduced into the South African tax system. The conclusion reached is tha

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