Tesis: "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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2

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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3

Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone y 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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4

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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5

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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6

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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Made available in DSpace on 2016-04-26T20:29:54Z (GMT). No. of bitstreams: 1 Alessandra de Souza Okuma.pdf: 2067533 bytes, checksum: fb2d17d87e735a3f03a1c33e12624ab6 (MD5) Previous issue date: 2009-10-09
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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8

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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10

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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11

Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982". Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.

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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income. In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research. The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.

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12

Widell, Lars M. "Essays in International Trade : Measurement, Product Quality, Input-Output Modelling and Tax Evasion". Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-52678.

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This thesis consists of four independent essays that deal with several measurement aspects within the field of international trade. The measurement problems addressed are related to measuring the human capital content of trade in exports relative to imports or measuring tax evasion Essay 1, The Human Capital Content of Trade and its Measurement. Evidence from Swedish Data, deals with various measurement problems related to calculations of the human capital content of trade in exports relative to imports. This builds on the Heckscher-Ohlin-Vanek extension to the Heckscher-Ohlin trade theory. Essay 2, Product Quality Adjustment and the Human Capital Content of Trade. A New Computational Framework, builds on the same theoretical background, but introduces a quality-adjustment in the calculations of the human capital content of trade in exports relative to imports, which builds on the idea underlying vertical intra-industry trade (VIIT). Quality adjustment is performed, first, by assuming that a product sold at a higher price has a higher quality than the same product sold at a lower price and, second, by assuming that a highquality product implies a higher content of skilled labour than a low-quality product. Essay 3, Estimation of commodity-by-commodity input–output matrices, focuses on a new method in constructing symmetric input-output tables (SIOTs), which has been termed the Bohlin and Widell model, using data contained within supply- and use-tables (SUTs). One key contribution is that it makes it possible to estimate SIOTs in cases when the underlying SUTs are rectangular. The method also addresses the problem of negative coefficients, a long-standing issue encountered in the derivation of SIOTs. Essay 4, Tax evasion in Kenya and Tanzania: Evidence from missing imports, focuses on estimating the amount of tax evasion in trade between Kenya and Tanzania. The study is empirically focused, and the measurement errors in reported trade flows between both countries are correlated with tax rates, to determine whether the measurement error increases with the tax rate.

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13

Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm". Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.

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14

Balogh, Stefan y Gustav Fryxå. "Skatteplanering eller skatteflykt : Hur hanterar revisorer problematiken gällande gråzoner?" Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79687.

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Tax evasion is one of the world's societal problems, which annually contributes to distorted competition when large tax amounts disappear from welfares. High-income earners and companies have managed to minimize tax expenditures through systematic applications, which has been revealed recently by elements such as Panama Papers, Luxleaks and Swissleaks. Previous studies have highlighted a problem that clear boundaries between tax planning and tax evasion do not exist. Whether or not which tax techniques and methods that are compatible with the law has been expressed as a difficulty in understanding the profession of accountants but also in professions such as tax advisers and accounting consultants. The purpose of the study was to investigate how auditors handle the issues regarding the gray zones between tax planning and tax evasion. The study's intention was to review previous legal cases and companies' audit reports to see how auditors have acted and how the court assessed complex legal cases, which were then supplemented with an interview study. This because when reviewing the cases, attention was drawn to the results that led us to interviews in order to take part in the auditor's perspective on the matter. The study was based on a qualitative research method where the results showed that auditors should consult more complex tax procedures with other auditors and tax lawyers to avoid legal consequences. The results further showed how important it is for auditors to keep constantly updated by legislation and regulations as these tend to change over time. The result also showed that auditors should act restrictively and judiciously and have a strict attitude in their working methods for minimizing undesirable situations where irregularities can occur. Auditors must also have a well-designed audit plan to avoid the risk of material errors slipping through the audit.

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15

Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China". HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Stock Exchanges in China from 2012 to 2017, I find that: (1) Chinese MNCs with more CRPTs are more likely to pay less taxes than those with less CRPTs. Localization of the BEPS Action Plans does not have significant impact on this behavior. (2) The effect of localization of BEPS Action Plans to constrain corporate tax avoidance is more pronounced on MNCs with relatively poor information quality in the pre-location period; (3) local government-controlled firms (LG firms) with more CRPTs engage in more tax avoidance, but localization of the BEPS Action Plans significantly constrains tax avoidance activities by these firms in the post-location period. These findings should shed light on what mechanisms could constrain MNCs’ tax avoidance, especially income shifting through CRPTs, and how it could be affected by tightening of the tax laws on tax avoidance activities and by ownership structure in a developing country setting, in particular.

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16

GARUFI, SEBASTIANO. "International strategies on harmful tax competition: tax havens, soft law and sovereign states". Doctoral thesis, Università Bocconi, 2011. https://hdl.handle.net/11565/4054120.

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17

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /". [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Theses (Master's)--Vienna University of Economics and Business Administration, 2007.
Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.

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18

Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.

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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.

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19

CamurÃa, GlÃuber Capistrano. "The importance of law no. 8137/90 and instruments used in fighting for sefaz tax evasion no cearÃ". Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7777.

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nÃo hÃ
The taxes grew in importance as the State received greater demands, and it was necessary a more active supervision, more committed to the exchequer. The administrative machinery has come to view the activity of the tax police as something essential, without which it could survive. Trying to reduce the tax evasion, the State of CearÃ has implemented operating systems that inhibit and tried to reach the evaders. Oversight of operations Tax VAT on Goods and Services Rendered on Interstate Transportation and Communication has the means, and ways to combat crimes against the tax. And using a blow, inspecting, investigating, monitoring, observing and monitoring those who try to cheat the taxman. Law n. 8137/90 came as support to inhibit many of the tax fraudsters. It is an important part to be analyzed, defining the crimes that typify who works contrary to the laws of the ICMS. And at another way, the ways that the SEFAZ uses to elucidate so many irregularities in optimizing revenue and making the tax an instrument to create a more just and democratic society where everyone can enjoy the social and economic function of the tax.
Os impostos cresceram de importÃncia Ã medida que o Estado acolheu maiores demandas, e fez-se necessÃrio uma fiscalizaÃÃo mais ativa, mais compromissada com o erÃrio pÃblico. A mÃquina administrativa passou a encarar a atividade de fiscalizaÃÃo tributÃria como algo primordial, sem a qual nÃo poderia sobreviver. Tentando diminuir a sonegaÃÃo fiscal, o Estado do CearÃ implementou sistemas operacionais que tentaram inibir e atingir os sonegadores. A fiscalizaÃÃo do ICMS - Imposto sobre OperaÃÃes relativas Ã CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transporte Interestadual e de ComunicaÃÃo tem meios e formas de combater os crimes contra a ordem tributÃria. E os utiliza de maneira contundente, fiscalizando, investigando, acompanhando, observando, monitorando a todos aqueles que tentam burlar o fisco. A Lei nÂ 8137/90 veio como suporte para inibir a tantos fraudadores do fisco. Ã uma parte importante a ser analisada, definindo os crimes que tipificam os que trabalham de forma contrÃria Ã legislaÃÃo do ICMS. E por outro prisma, os meios que a SEFAZ utiliza para elucidar tantas irregularidades, na otimizaÃÃo das receitas e fazendo do tributo um instrumento de criar uma sociedade mais justa e democrÃtica, onde todos possam usufruir da funÃÃo social e econÃmica do tributo.

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20

Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007". Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.

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Vidžiūnaitė, Laura. "Mokesčių planavimo teisinis reguliavimas". Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070106_171520-94628.

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Mokesčių planavimas, kaip finansinio planavimo dalis, yra teisėta ir skatintina mokesčių mokėtojų veikla. Mokesčių planavimas turi būti perspektyvus ir labai gerai apgalvotas, jo efektyvumas turi būti palygintas su išlaidomis, kurios patiriamos jį įgyvendinant, kad kaštai neviršytų “kompensacijos”. Mokesčių planavimą svarbu atriboti nuo mokesčių vengimo ir kitų neteisėtų mokesčių naštos sumažinimo būdų.
Tax planning, as a pat of financial planning, is legal and promoted practice of taxpayers. Tax planning shall be practicable, very thoroughly deliberated and calculated, the efficiency of tax planning shall be compared with expenses spent on implementation of tax planning, that cost would not exceed the reimbursement obtained during the tax planning procedures. Distinction shall be made between tax planning and tax evasion also other ways of illegal tax deduction.

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22

Dumont, Alexandre. "La justice en droit fiscal". Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D046.

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Cette recherche a pour objet d’étudier les formes dont les différents concepts de justice fiscale ont été traduits en formes juridiques.Il convient de souligner que l’on trouve des développements importants sur le concept de Justice dans les écrits d’Aristote qui distinguait la justice générale et la justice particulière. Celle-ci est fractionnée en justice commutative et justice distributive. Cette dernière notion a souvent été reprise par les théoriciens de la fiscalité, elle est encore implicitement très active de nos jours. Cette vision unitaire de la justice légale et morale fut remise en question par celle du positivisme juridique qui a séparé droit et morale. Néanmoins si le concept de Justice est au cœur d’une réflexion générale sur le Droit, il est particulièrement présent au sein du Droit fiscal.Il faut souligner que la Déclaration des droits de l’homme et du citoyen de 1789 a posé les bases de ce droit avec les principes figurant aux articles 13 et 14. Et c’est sur ce socle qu’ont été progressivement organisés les éléments d’une justice fiscale distributive puis redistributive. Il en est résulté un droit reflétant les atermoiements de doctrines fiscales développant des représentations très diverses de la question. Aujourd’hui, bien que les débats soient toujours présents, le pragmatisme semble l’emporter en focalisant le sujet sur la lutte contre la fraude et l’évasion fiscales
This research aims to study the forms which different tax justice concepts were translated into legal forms.It should be stressed that there are important developments on the concept of justice in the writings of Aristotle, who distinguished the general justice and particular justice. This is divided into commutative justice and distributive justice. This notion has often been taken up by the theorists of taxation, it is still implicitly active today. This unitary vision of the legal and moral justice was challenged by the legal positivism that separated law and morality. However if the concept of justice is at the heart of a general reflection on the Law, it is particularly present in the tax law. Note that the Bill of Rights of Man and Citizen of 1789 laid the foundation of this law with the principles contained in Articles 13 and 14. It is on this foundation that were gradually organized the elements a distributive and redistributive tax justice. This resulted in a law reflecting the procrastination of fiscal doctrines developing diverse representations of the question. Today, although discussions are still present, pragmatism seems to outweigh the subject by focusing on the fight against fraud and tax evasion

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23

Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates". Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

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24

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System". Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

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25

Phumaphi, Samantha. "Do the South African headquarters provisions provide a competitive alternative for a gateway into Africa for international companies?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9160.

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Includes bibliographical references.
Special tax regimes (“STR”) and tax havens are topics that feature in global news on an increasingly frequent basis in particular over the last few years. This can be partially attributed to the global financial crisis that has lead many countries being into financial strife coupled with news reporters and critics commenting on the amount of money that companies are avoiding paying in corporate tax due to the use of tax avoidance schemes and tax havens. Therefore Governments are under increasing pressure to curb the amount of revenues that are lost to other jurisdictions. However, whilst that makes the headlines, there is also a necessity for Governments to incentivise companies into their jurisdiction so to provide further revenue to their economy, in particular for the provision of additional jobs and to assist the property market following the crash, this can therefore be seen as very much a double edged sword. So whilst it is clear that a number of countries, governments and nongovernmental organisations including the Organisation for Economic Cooperation and Development and groups such as the Tax Justice Network are trying to rid the world of tax havens and countries offering special tax regimes, on the other side many Governments are also trying to lure large corporations into their jurisdictions by offering lucrative tax regimes. South Africa is one such country that has decided to incentivise foreign companies in particular those involved in cross border transactions into its jurisdiction by introducing its Headquarter Company Regime.

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Baker, Philip. "A comparative study of the tax treatment of international commercial transactions". Thesis, SOAS, University of London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.337617.

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Collier, Richard Stuart. "The consequences for international fiscal law of unilateral anti-tax haven legislation". Thesis, SOAS, University of London, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.326319.

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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 international legal principles of state sovereignty and non-intervention. As an international actor with legal personality, the conduct of the OECD is found to engage its international responsibility for the breach of state sovereignty and non-intervention. The Member States in support of the OECD's actions are found to have primary and secondary responsibility under international law for the OEOD's actions.

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Coelho, Andrew Satiro. "The scope for multilateral international co-operation in tax affairs / The tax and exchange control consequences of virtual currency transactions in South Africa". Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25210.

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1. The scope for multilateral international co-operation in tax affairs: While some measures have been taken in the past to create some form of multilateral co-operation in respect of the enforcement of domestic tax laws, these have been limited either in scope or in scale, or both. This paper seeks to analyse the various attempts at multilateralism, investigate the theoretical reasons behind the perceived dominance of bilateralism in tax relations, and assess the scope for potential multilateral issues in the international tax law environment. 2. The tax and exchange control consequences of virtual currency transactions in South Africa: There is seemingly little research on how virtual currencies might be affected by domestic tax laws, or whether there should be a new tax regime implemented specifically for virtual currencies. This paper looks at how virtual currencies fit into the South African legislature and tax authorities' current tax and exchange control regime, as well as the problems this presents. It then compares that stance to select foreign jurisdictions before arriving at a conclusion at how the problems faced in South Africa might be better resolved. This results in a finding that while legislative measures might need to be taken in the future, it might only be an urgent necessity for the purposes of Exchange Control.

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Chou, Sophie S. "The Foreign Account Tax Compliance Act: The Solution or the Problem?" Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1247.

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Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal. This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad.

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Rocha, Sergio André. "The BEPS Project of the OECD and the International Tax Law in Brazil". IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122463.

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In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.
En el presente artículo, el autor analiza el proyecto BEPS de la OCDE y sus implicancias dentro del Derecho Fiscal Internacional de Brasil, como el posible generador de una nueva etapa en la imposición internacional. En ese sentido, explica la política internacional brasilera, el contexto que motivó a la firma de Convenciones y el modelo que se siguió para el mismo. Asimismo, evalúa la importancia de la transparencia fiscal e intercambio de informaciones, conectado con las características de cooperación y competencia.

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Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation". Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.

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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.

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McCann, Patrick Joseph. "The relevance of the OECD BEPS action plan 2 recommnedations for selected aspects of cross border arbitrage through selected hybrid instruments and entity arrangements in South African Income Tax Law". Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/16705.

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The OECD made certain recommendations in its 2014 discussion draft, "Neutralising the Effects of Hybrid Mismatch Arrangements", comprising recommendations on domestic law and double tax convention measures. This dissertation assesses the potential implication of these recommendations for South Africa's tax laws and double tax conventions as these relate to cross border financing arrangements between two taxpayers using hybrid instruments or hybrid entities. These hybrid entities and mismatches and which give rise to mismatch outcomes either through a deduction arising in either jurisdictions or a deduction arising in one jurisdiction without an inclusion in income in the other jurisdiction. This assessment is made to understand how these recommendations could impact on South Africa's tax laws and double tax conventions. This impact is assessed by determining the publically expressed sentiment of the South African government towards the OECD's base erosion and profit shifting proposals and thereafter by assessing how the above noted recommendations may interact with the Income Tax Act and South Africa's double tax conventions to address mismatches within the scope of this dissertation. This interactions is assessed by: reviewing the treatment of cross border hybrid instrument and hybrid entity arrangements in the Income Tax Act, the withholding tax measures in the Income Tax Act, the treatment of these arrangements in double tax conventions concluded by South Africa, and the interaction of the recommendations in the above OECD report with the Income Tax Act and double tax conventions concluded by South Africa. Conclusions are then drawn from this analysis. The review of publically expressed sentiments of the South African government evidenced support for the OECD's base erosion and profit shifting proposals but also a sensitivity to South Africa's tax sovereignty. The review of the treatment in the Income Tax Act of the arrangements within the scope of this dissertation found that at times the Income Tax Act potentially did not resolve the mismatches of concern and that withholding tax may not have the potential to comprehensively preserve the tax base against these arrangements, particularly taking into account the influence of double tax conventions. The review of the recommendations in the above OECD report found that these recommendations could assist existing domestic tax law measures in addressing the mismatch outcomes of concern, albeit not necessarily comprehensively and potentially at the cost of added complexity. It was also found that the double tax convention recommendations appeared to have limited impact to clarifying and confirming the existing treatment of arrangements involving hybrid entities. These findings are significant as they indicate a support for the OECD's recommendations by the South African government and that the recommendations could assist in addressing the mismatch outcomes addressed in this dissertation.

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Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

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This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented.

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Coulon, Édouard. "L'évasion fiscale : essai de construction d’une catégorie juridique". Electronic Thesis or Diss., Paris 2, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226528.

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L’expression « évasion fiscale » a connu un large succès ces dernières années au rythme des révélations journalistiques sur des « affaires » ou des « scandales ». La vitalité de cette expression ne doit pas faire oublier que celle-ci détient également une portée juridique. L’expression est largement employée par les différentes sources du droit ou par leurs commentateurs, mais elle n’a pas reçu jusqu’à présent de définition stable et unanimement partagée. Bien au contraire, elle souffre d’une certaine confusion avec d’autres expressions souvent accolées ou mêlées à elle que sont la « fraude fiscale » ou l’« optimisation fiscale ». Or, la lutte contre l’« évasion fiscale » est expressément utilisée dans les motivations de certaines règles de droit et dans certaines décisions du Conseil constitutionnel. Parmi l’ensemble des sources du droit s’appropriant cette expression, nous avons tenté d’établir une certaine cohérence pour faire ressortir les différents éléments de sa définition. L’évasion fiscale apparaît alors comme un comportement formellement légal, mais motivé par une intention fiscale prédominante, c’est-à-dire accompli dans le but d’obtenir un gain fiscal à l’aide d’une opération artificielle, et réalisé dans un but contraire à l’intention de l’auteur du texte abusé ou aux principes de l’ordre public fiscal. Cette définition nous permet alors d’envisager une distinction entre cette notion et les notions d’optimisation et de fraudes fiscales. Cependant, cette définition est dans l’attente d’une évolution du droit fiscal dont le contentieux tend se tenir de plus en plus devant le juge pénal
The term "tax avoidance" has been very popular in the last few years as a result of journalistic revelations about " cases " or " scandals ". The vitality of this term should not obscure the fact that this term also has a legal scope. It is widely employed by the different sources of law or by their commentators, but it has not yet received a uniformly shared definition. On the contrary, it suffers from a certain of confusion with other expressions often used in connection or mixed with it, such as "tax evasion" or "tax planification". However, the struggle against "tax avoidance" is expressly used as a purpose pursued by legal rules and in certain decisions of the Constitutional Council.Among all law' sources that use this term, we have tried to establish a certain coherence to bring out different elements of its definition. Tax avoidance appears to be a formally legal behavior, but motivated by a predominant tax intention, i.e. accomplished with the aim of obtaining a tax gain by means of an artificial operation, and carried out for a purpose contrary to the intention of the author of the abused text or to the principles of public tax order. This definition allows us to consider a distinction between this notion and the notions of tax planification and tax evasion. However, this definition is awaiting change of the tax law whose litigation tends to be held more and more in front of the criminal judge

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36

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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Nxumalo, Delani. "A critical analysis of the income tax implication of income from illegal activities in South Africa". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12780.

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Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.

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38

Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance". Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.

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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxation and current definitions of corporate residence in domestic law and tax treaties. The formulations of residence based on incorporation, central management and control, and place of effective management, particularly as applied to multinational enterprises, are considered and are found to be deficient. Part II critically analyzes the major policy responses of the UK and Canadian governments to the exploitation of corporate residence. It argues that key legislative and administrative responses to international tax avoidance activities, for both outbound and inbound investment, are purportedly based on the acceptance of formal corporate residence yet undermine that concept in an effort to impose tax or refuse treaty relief based on where economic interests actually exist. The responses considered are the application of controlled foreign companies legislation to offshore subsidiaries, the invocation of treaty anti-abuse rules with respect to offshore intermediaries, and the use of overarching general anti-avoidance measures to challenge varied structures that rely on offshore entities. These haphazard anti-avoidance rules are overlaid with revenue authorities' indignation at the motivations that underlie many corporate relocations. It is argued that a more coherent approach would be to focus on the objective reality or unreality of corporate establishment, by reformulating corporate residence in domestic law and tax treaties.

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39

Kůta, Milan. "Daňové úniky u daně z příjmů právnických osob". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198273.

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This diploma thesis deals with tax evasion of necessary consolidation of public finance in current period. The main goal of this thesis is analyze corporate tax evasion. This thesis is created by using literature, legislation and case law. For the estimate we have used the concept of tax gap, which is based on comparison of theoretical tax liability of the economy with the actual tax receipts.

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40

Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance". Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.

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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.

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41

Blom, Maria y Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.

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The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article 7 and is referred to as the authorised OECD approach. The purpose of the December 2006 Report is to re-vise Article 7 in order ensure a common interpretation on the Article. The aim is to apply the OECD Transfer Pricing Guidelines (TP Guidelines), otherwise applicable on transac-tions between a parent company and a subsidiary, by analogy to PE situations.

The profits attributable to a PE are to be decided by using a two-step analysis. Under the first step a PE is to be hypothesised as a distinct and separate enterprise. The functions performed, assets used and risks assumed are to be determined and attributed to the rele-vant parts of the enterprise. In order to do this the economic ownership of assets is to be regarded. According to the OECD the functions performed by the people working within a PE, the significant people functions (SPF), are decisive when attributing assets and risks. To support the use of assets and the assumption of risks a PE is to be provided with a proper amount of “free” capital. Under the second step of the analysis a fair share of the entire enterprise’s profit is to be attributed to the PE. The actual amount of profit is to be established by performing a comparability analysis and by thereafter applying different transaction methods, using the method that best expresses an arm’s length price to the dealing at hand. To calculate a proper profit a PE shall be allowed to deduct interest.

Sweden does not have much legislation concerning transfer pricing and there is hardly any legislation concerning PEs. There are no specific provisions in Swedish law on how to at-tribute profits between a head office and a PE. Furthermore, there are only a few judge-ments and no official guidelines regarding the attribution of profits to PEs. According to the domestic legislation of Sweden the amount of attributed profit shall be determined on the basis of separate accounts. The existing guidance in Swedish case law is not in tune with the authorised OECD approach. Swedish courts have ruled contrary to the authorised OECD approach when it comes to attributing “free” capital to a PE, allowing for deduc-tions of internal royalty payments and for recognising internal interest dealings. Further-more, a transfer of assets from a Swedish head office to a foreign PE has under certain cir-cumstances not been considered a taxable event. Since Sweden has not officially imple-mented any new legislation and the courts have not Stated any new principles regarding the attribution of profits to PEs it is unlikely that new concepts as the authorised OECD ap-proach will be adhered to at present time. In order to comply with the authorised OECD approach Sweden would need to introduce some new legislation.

We suggest that Sweden implement a Section in its domestic legislation based on the authorised OECD approach. If Sweden adopts our proposed Section it would provide for a more unitary and consistent international approach and a needed certainty for enterprises on the treatment of PEs for tax purposes.

Uppsatsens syfte är att utreda huruvida Sveriges lagstiftning är i linje med OECDs decem-ber 2006 rapport och huruvida eventuell anpassning av gällande lagstiftning bör företas. Hur vinster skall fördelas till fasta driftställen bestäms av artikel 7 i OECDs Modellavtal för beskattning av inkomst och kapital. I december 2006 presenterade OECD en rapport om hur vinster (förluster) bör fördelas till fasta driftställen. Rapporten beskriver hur medlems-Staterna bör tolka artikel 7 och är refererad till som den godkända OECDtolkningen. Syftet med december 2006 rapporten är att revidera artikel 7 för att få till stånd en enhetlig tolk-ning av artikeln. Målet är att OECD TP Guidelines, annars tillämpliga på transaktioner mellan moder- och dotterbolag, skulle tillämpas analogt på situationer gällande fasta drift-ställen.

Vinster hänförliga till ett fast driftställe skall bestämmas genom användning av en två stegs analys. Under det första steget i en sådan analys antas det fasta driftstället utgöra ett särskilt och separat bolag. De funktioner som utförs, tillgångar som används och risker som kan tänkas uppkomma i det fasta driftstället bestäms. För att kunna göra detta skall den eko-nomiska äganderätten av tillgången bestämmas. Funktioner som är av speciellt värde och som utförs av personal som arbetar vid det fasta driftstället, så kallade betydelsefulla perso-ners funktioner, är avgörande vid en fördelning av tillgångar och risker. För att stödja an-vändningen av tillgångar och antagandet av risker skall en skälig del av företagets fria kapi-tal tilldelas det fasta driftstället. Det andra steget i analysen skall bestämma hur mycket av bolagets vinst som skall tilldelas det fasta driftstället. Den vinst som skall fördelas bestäms utifrån en jämförbarhetsanalys och genom att tillämpa olika internprissättningsmetoder. Den metod som bäst ger uttryck för ett armslängdspris skall tillämpas på den gällande ”transaktionen”. För att beräkna en skälig vinst skall det fasta driftstället få göra ränteav-drag.

Generellt sett har Sverige inte mycket lagstiftning gällande internprissättning och det finns knappt någon lagstiftning gällande fasta driftställen. Svensk lagstiftning innehåller inga spe-cifika regler om hur vinster skall fördelas mellan ett huvudkontor och dess fasta driftsälle. Vidare finns endast ett fåtal rättsfall och ingen officiell vägledning av vinsters fördelning till fasta driftställen. Enligt gällande svensk lagstiftning skall summan av den vinst som skall fördelas bestämmas genom tillämpning av separata konton. Den vägledning som ges ur svensk rättspraxis är inte i linje med den godkända OECDtolkningen. Svenska domstolar har dömt i motsats till den godkända OECDtolkningen vad gäller fördelning av fritt kapital till ett utländskt fast driftställe och vad gäller tillåtenheten göra avdrag för interna royalty- och räntebetalningar. Vidare har det under vissa omständigheter inte ansetts vara en be-skattningsbar händelse då en tillgång flyttas mellan ett huvudkontor och ett fast driftställe. Då Sverige inte implementerat någon ny lagstiftning och domstolarna inte slagit fast någon ny rättspraxis gällande fördelning av vinster till fasta driftställen är det inte sannolikt att nya koncept som framgår av den godkända OECDtolkningen kommer att bli åhörda i Sverige för närvarande. För att vara i linje med den godkända OECDtolkningen skulle Sverige be-höva introducera ny lagstiftning på området.

Vi rekommenderar att Sverige implementerar ny lagstiftning baserad på den godkända OECDtolkningen. Om Sverige skulle välja att implementera vårt föreslagna tillägg i lag-stiftningen skulle det bidra till en mer konsekvent behandling av fasta driftställen och en nödvändig säkerhet för bolag avseende beskattningen av fasta driftställen.

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42

Henningsen, David M. "The Origins of the Italian Sovereign Debt Crisis". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/379.

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Over the past decade, the European Union has been characterized by an explosion of expenditure, insufficient revenue, high deficits and a lack of budget discipline. Financial markets in Europe are currently dealing with enormous government debts, poor government balance sheets and a weakening banking system. The purpose of this paper is to investigate the origins of the current Euro-crisis and specifically identify the extent to which it will affect the nation of Italy going forward. To understand Italy's stance amid the Euro-crisis, we proceed as follows: First, a historical background section will develop the fundamental issues that have developed in Europe over time leading to the current situation. Next, a discussion about Italian economics and politics will identify Italy's central policy issues placed in the context of the Euro-crisis. Subsequently, Italy's issues with tax evasion will be covered illustrating its history and enforcement addendums going forward. The final section of this paper will present a forward-looking prediction about the fate of Italy and the Euro-zone and will include some of the necessary steps toward avoiding an international economic collapse.

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43

Echaiz, Moreno Daniel y Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.

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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.
En el presente ensayo se exponen y analizan la configuración, la regulación normativa y los supuestos de la elusión tributaria, así como su diferenciación con la evasión tributaria, la normatividad actual sobre materias vinculadas a la elusión tributaria, las controversias en relación a esta figura debidamente sustentadas, el impacto de la elusión tributaria a nivel internacional a través de la figura de los paraísos fiscales, la manera cómo nuestro país pretende combatir esta figura y, finalmente, planteamos propuestas de mejora a la normatividad anti-elusiva a fin que no se atente contra el contribuyente y exista una adecuada regulación jurídica.

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44

Uftring, Eric. "Die Auswirkungen von Entscheidungen des Bundesverfassungsgerichtes und des Europäischen Gerichtshofes im intertemporalen Steuerstrafanwendungsrecht : dargestellt am Beispiel der Vermögenssteuer, der Zinsbesteuerung und der Getränkesteuer /". Frankfurt am Main [u.a.] : Lang, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/350517274.pdf.

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45

Summers, James. "Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses". Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

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The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word. While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences. The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions. First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined. Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy. Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears. Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan. By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention. In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name. Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system. While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting. As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets. Second, it permits deductions that can be construed as an export incentive.

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46

Massi, Daniel. "Will the Fundamental Freedoms of EC Law Impose a Most-Favoured-Nation Obligation on Tax Treaties?" Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-76.

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This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B).

The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States.

This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.

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47

Navarro, Schiappacasse María Pilar. "Normas Generales Antielusión: naturaleza jurídica y sanción". Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/565698.

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Las normas generales antielusión son uno de los mecanismos que permiten al Estado luchar contra de las planificaciones tributarias elusivas implementadas por los contribuyentes. La Ley General Tributaria española contempla este tipo de normas desde el año 1963 y, en la actualidad, la regula en el artículo 15 de la citada ley. En el caso de Chile, a partir del año 2014, esta figura se ha establecido en el artículo 4° ter del Código Tributario. Con miras a desincentivar la búsqueda de este tipo planificaciones fiscales las Leyes 34/2015, de 21 de septiembre en España, y N° 20.780, de 29 de septiembre de 2014 en Chile, han incorporado una infracción administrativa que sanciona la elusión. El sujeto activo del ilícito difiere en uno y otro sistema jurídico, pues mientras el artículo 206 bis de la Ley General Tributaria española se refiere al contribuyente, el artículo 100 bis del Código Tributario chileno sanciona al asesor fiscal. La presente tesis busca determinar si es constitucionalmente admisible establecer una infracción administrativa en los supuestos en que ha tenido aplicación una norma general antielusión. La problemática surge debido a que la doctrina española considera que la tipificación del ilícito del artículo 206 bis vulnera los principios constitucionales que rigen al Derecho administrativo sancionador, por aplicación de la doctrina fijada por la sentencia del Tribunal Constitucional 120/2005, de 10 de mayo. En la citada sentencia declaró que una actuación calificada en fraude a la ley tributaria —norma general antielusiva de la Ley 230/1963, y cuya naturaleza considera es analógica—, no puede realizar el ilícito contra la Hacienda Pública, actualmente consagrado en el artículo 305 del Código Penal, toda vez que no es admisible aplicar analógicamente in peuis normas penales, sino que solo se pueden sancionar conductas que reúnan todos los elementos del tipo descrito. Esta exigencia se vería soslayada si se admitiese extender a través del fraude a la ley la aplicación de normas que determinan el tipo o fijan las condiciones objetivas para la perseguibilidad de la conducta delictual, pues dicha extensión sería pura y simplemente una aplicación analógica incompatible con el principio de legalidad penal. A pesar de que este pronunciamiento se refiere a un ilícito penal, el criterio resulta aplicable al ámbito sancionador, porque es doctrina consolidada del Tribunal Constitucional que los principios penales se aplican con matices al Derecho administrativo sancionador. Por tanto, precisar este matiz será fundamental para los efectos de la presente investigación.
Les normes generals antielusió són un dels mecanismes que permeten a l’Estat lluitar contra les planificacions tributàries elusives implementades pels contribuents. La Llei General Tributària espanyola estableix aquest tipus de normes d’ençà de l’any 1963 i actualment la regula en l’article 15 de l’esmentada llei. En el cas de Xile, aquesta figura s’ha regulat a partir de l'any 2014 en l’article 4° ter del Codi Tributari. Amb vista a desincentivar la recerca d’aquest tipus de planificacions fiscals, les Lleis 34/2015, de 21 de setembre (a Espanya), i N° 20.780, de 29 de setembre de 2014 (a Xile), han incorporat una infracció administrativa que sanciona l’elusió. El subjecte actiu d’aquest l’il·lícit és diferent en tots dos sistemes jurídics, ja que mentre l’article 206 bis de la Llei General Tributària espanyola es refereix al contribuent, l’article 100 bis del Codi Tributari xilè sanciona l’assessor fiscal. Aquesta tesi busca determinar si és constitucionalment admissible establir una infracció administrativa en els supòsits en què ha tingut aplicació una norma general antielusió. La problemàtica sorgeix pel fet que la doctrina científica espanyola considera que la tipificació de l’il·lícit a l’article 206 bis vulnera els principis constitucionals que regeixen el dret administratiu sancionador, per aplicació de la doctrina fixada per la sentència del Tribunal Constitucional 120/2005, de 10 de maig de 2005. En l’esmentada sentència, el Tribunal Constitucional va declarar que una actuació qualificada en frau a la llei tributària —norma general antielusiva de la Llei 230/1963, la naturalesa de la qual considera analògica— no pot constituir l’il·lícit contra la Hisenda Pública actualment recollit a l’article 305 del Codi Penal, ja que no és admissible aplicar analògicament in peuis normes penals sinó que només es poden sancionar conductes que reuneixin tots els elements del tipus descrit. Aquesta exigència es veuria esbiaixada si s’admetés estendre a través del frau a la llei l’aplicació de normes que determinen el tipus o fixen les condicions objectives per a la perseguibilitat de la conducta delictiva, ja que aquesta extensió seria purament i simple una aplicació analògica incompatible amb el principi de legalitat penal. Tot i que aquest pronunciament es refereix a un il·lícit penal, el criteri és aplicable a l’àmbit sancionador perquè és doctrina consolidada del Tribunal Constitucional que els principis penals s’apliquen amb matisos al dret administratiu sancionador. Per tant, precisar aquest matís serà fonamental per als efectes d’aquesta investigació.
General anti-avoidance rules are one of the mechanism that allow states to fight against elusive tax plans implemented by the taxpayers. The spanish General Tax Act contemplate this kind of rules since 1963 and currently is situated in article 15 of aforementioned law. In the case of Chile, as of 2014, this rule has been established in article 4 Ter of the Tax Code. With the purpose of discouraging this kind of tax planing schemes Laws No 34/2015 of the 21 of September in Spain and No 20.780 of the 29 of September of 2014 in Chile have incorporated an administrative infraction that sanctions the avoidance of taxes. The active subject of the offense differs in one and another legal system, because while article 206 bis of the spanish General Tax Act sanctions the taxpayer, article 100 of the chilean Tax Code sanctions the tax advisor This thesis seeks to determine if is constitutionally admisible to establish an administrative infraction in the cases in which a general anti-avoidance rule has applied. The issue arises because the spanish doctrine on the subject considers that the criminalization in article 206 bis infringes the constitutional principles that govern administrative sanction law, by aplication of the doctrine set by the Constitutional Court ruling 120/2005 of may 10. In the aforementioned judgement its stated that an action qualified as fraud according to the tax law —General anti-avoidance rule of the Law No 230/1963, which in nature is analogic— can not perform the offenses against the public treasury established in article 305 of the Criminal Code, since it is not admissible to apply analogically any criminal rules, but only behaviors that gather all the elements of the type described can be sanctioned. This requirement would be undermined if is admitted to extend through fraud to the law the aplication of provisions that determine the type or set the objective conditions for a conduct to be prosecuted, such extention would be a pure and simple analogical aplication which is incompatible with the principle of criminal legality. Although the Constitutional Court ruling refers to a criminal offense, the same criterion would be aplicable in administrative sanction law, because it is a well established doctrine consolidated by the Constitutional Court that criminal law principles apply to with certain nuances to administrative infractions. Therefore, specify this nuances will be fundamental for the purposes of the present investigation.

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48

Engelen, Franciscus Antonius. "Interpretation of tax treaties under international law : a study of articles 31, 32 and 33 of the Vienna Convention on the Law of Treaties and their application to tax treaties /". Amsterdam : IBFD, International Bureau of Fiscal Documentation, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/479589860.pdf.

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49

Pepe, Flavia Cavalcanti. "Contribuição ao estudo do estabelecimento permanente". Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-145035/.

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O presente estudo tem por escopo analisar e reconstruir os fundamentos que informam os contornos da emblemática figura dos estabelecimentos permanentes. Muito embora a doutrina e a jurisprudência internacional tenham laborado ingente esforço no sentido de prover um conceito uniforme para tal expressão, sem o qual o legítimo exercício da jurisdição para tributar rendimentos empresariais pode restar prejudicado, ainda há muito o que ser discutido e examinado. Isso porque a economia global, assentada em uma intensa mobilidade de riquezas, evidencia a crescente diversificação das formas de organização empresarial, de modo que a regulação necessária a atender as peculiaridades atinentes a cada modalidade negocial demanda um exame aprofundado e contínuo. Nesse cenário, a clara definição e perfeita compreensão do relevante conceito do estabelecimento permanente, bem como a delimitação dos critérios indispensáveis à sua aplicação, têm cardeal relevância para as modernas relações comerciais. Tal relevância decorre do papel que atribuímos ao estabelecimento permanente neste trabalho, por reputálo enquanto elemento de conexão objetivo, eleito por excelência pelos tratados para evitar a dupla tributação no tocante aos itens de rendimentos empresariais em geral. Tomando como paradigma o modelo de convenção elaborada pela Organização de Cooperação e de Desenvolvimento Econômico, e somando a este os influxos do modelo produzido pela Organização das Nações Unidas, será possível traçar um conceito multifacetado de estabelecimento permanente, com base em determinados critérios classificatórios. Fundados em tais categorias, conduziremos o exame das convenções internacionais firmadas pelo Brasil e analisaremos como os enunciados veiculados por tais instrumentos devem ser operados face ao ordenamento doméstico brasileiro. Com efeito, a tese ora apresentada buscará municiar seus leitores dos instrumentos conceituais necessários para que o conceito de estabelecimento permanente seja aplicado de forma efetiva e coerente com as práticas internacionais. Almeja-se, com isso, traçar algumas propostas para solucionar o afã despertado por problemáticas fiscais suscitadas no bojo do Direito Internacional Tributário, no intuito de contribuir em favor da adoção pelo Brasil de postura mais condizente com os anseios da comunidade internacional.
The scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.

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Karlsson, Sandra. "Ne bis in idem : A comparative study of the interpretation of the principle in Sweden and Norway concerning tax surcharge and tax fraud". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15127.

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The ne bis in idem-principle was founded in 1984 and is found in article 4 of the seventh additional protocol of the Convention for the Protection of Human Rights and Fundamental Freedoms. The interpretation of the principle has been uncertain, which resulted in a harmonization of all previous case law on the subject in the Zolotukhin case. The case concerns a Russian citizen who brought his girlfriend onto a Russian military base while being drunk. This action resulted in an administrative proceeding and a criminal proceeding. The Swedish and Norwegian tax systems concerning tax surcharge and tax fraud are very alike and both countries adapt a dual court system. The differences concerning the interpretation are found in four cases from 2009 and 2010, two from the Norwegian Supreme Court, one from the Swedish Supreme Administrative Court and one from the Swedish Supreme Court. Even though there are similarities in the argumentations in the cases there are also different approaches concerning how to interpret the principle. The Norwegian Supreme Court bases its judgements, especially in the second one after the Zolotukhin case, on the prerequisites established by the European Court of Human Rights and the purpose of the principle. The Swedish Supreme Court and the Swedish Supreme Administrative Court bases the judgements on previous case law and refers to the uncertain judicial area and affirms that there is room for interpretation for the national courts. Even though the argumentation in the judgements differ the national Supreme Courts reach the same answer to the question whether the tax systems are a breach of the ne bis in idem-principle. None of the courts finds that the national tax systems are an infringement of the ne bis in idem-principle.

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Tesis sobre el tema "Tax evasion (International law)"

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