Dissertations / Theses on the topic 'Double taxation'
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Rijntjes, Dick. "Does Hong Kong need tax treaties?" Thesis, Click to view the E-thesis via HKUTO, 1996. http://sunzi.lib.hku.hk/HKUTO/record/B3862784X.
Full textLópez, Nieto Sebastián. "The Non-Discrimination Clause in Double Taxation Agreements." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118516.
Full textEn el artículo se analiza el concepto y alcance del principio de “no discriminación” contenido en los Convenios para evitar la Doble Imposición, con especial énfasis en aquellos suscriptos por la República Argentina. Se analizan los Modelos de Convenio OCDE e ILADT, los cuales contienen provisiones diseñadas para prevenir que un Estado contratante otorgue a sus residentes o nacionales un tratamiento impositivo preferencial en relación al otorgado a los no residentes. Adicionalmente, se analiza la reciente jurisprudencia de los tribunales argentinos aplicable en la materia.
Rendahl, Pernilla. "Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C e-commerce /." Jönköping : Jönköping International Business School, Jönköping University, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-6603.
Full textHagena, Antje. "Die Behandlung von Personengesellschaften in den Doppelbesteuerungsabkommen der Bundesrepublik Deutschland mit den Staaten Mittel- und Südamerikas /." Frankfurt am Main [u.a.] : Lang, 2006. http://www.gbv.de/dms/spk/sbb/recht/toc/51951405X.pdf.
Full textHjipanayi, Christiana. "Double taxation, tax treaties, treaty shopping and the European Community." Thesis, London School of Economics and Political Science (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440460.
Full textSoler, Roch María Teresa. "The Taxation of Capital Gains in Double Tax Convention Models." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118674.
Full textEl artículo trata de la tributación de las ganancias de capital en situaciones transfronterizas, de acuerdo con las disposiciones previstas en los distintos Modelos de Convenio (OCDE, ONU y EEUU). Tras una introducción al tema, el artículo analiza el concepto de ganancias de capital, así como las reglas de atribución aplicables a las ganancias obtenidas en la transmisión de distintos tipos de bienes, incluyendo cláusulas anti-abuso específicas y una referencia final a los impuestos de salida.
Espinosa, Sepúlveda Jorge. "Latin American income tax systems and current double taxation agreements." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115595.
Full textLos sistemas tributarios en América Latina han jugado un rol muy importante como los principales, y en algunos casos los únicos, medios de obtención de ingresos públicos para financiar los ingentes gastos públicos necesarios para el quehacer de los estados a través de los tiempos. A continuación se presenta una pequeña reseña de los principales aspectos delos sistemas tributarios en la región, con énfasis en el impacto de los impuestos a la renta vigentes en los principales países de América Latina. Asimismo, se incluye una breve explicación de la red de convenios para evitar la doble imposición, vigentes en cada uno de dichos países.
Jogarajan, Sunita. "Double Taxation and the League of Nations in the 1920s." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15765.
Full textHadida, Jonathan. "Prospects for multilateral cooperation in taxation." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101818.
Full textThe two prospects for multilateral cooperation are the creation of an international tax organization and a multilateral tax treaty to replace the current bilateral tax treaty network. Whereas there is currently no organization responsible for the surveillance of the international tax system, such an organization is within the realm of possibility. The perfect home for such an organization would be the OECD given its large expertise and history in taxation. However for political reasons it is difficult to foresee such scenario in the near future.
A more likely prospect is the creation of a series of multilateral tax treaties for economic regions. This is due to the fact that a multilateral tax treaty, as demonstrated by the Nordic Tax Convention, can be most successful within a group of nations that share close cooperation and highly integrated economies such as members of the EU or NAFTA already tied together through trade agreements.
Tadmore, Niv, and mikewood@deakin edu au. "The interaction between tax treaties and e-commerce re-examined." Deakin University. School of Law, 2003. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050719.085242.
Full textDhoukar, Malek. "Treaty shopping : la fin d'un problème fiscal international?" Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31568.
Full textThose specific measures are the purpose of this thesis. Is treaty shopping a solved problem? Are those measures, taken principally by the undisputed leader of this policy, the United States, entirely efficient?
In order to answer those questions, a brief study of the phenomenon of treaty shopping is needed. The first part of this thesis deals with this issue.
The measures themselves are analyzed in the second part. Basically, we can classify them in two categories, the national and the limitation on benefits incorporated in tax conventions. Both of them present weaknesses and approximations. In those circumstances, it would be difficult to admit the end of treaty shopping. Moreover, those measures have raised new problems that must be addressed firstly in order to envisage an end to the practice of treaty shopping.
Alalade, Olushola Adetayo. "Do double taxation treaties dictate between financial vertical integration and operational vertical integration? : case study on UK and USA, UK and Nigeria double taxation treaties." Thesis, University of Dundee, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.505610.
Full textAmandi, Frank. "Die steuerrechtlichen Beziehungen zwischen der Bundesrepublik Deutschland und Russland nach dem DBA-Russland /." Hamburg : Kovac, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008931678&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textFelices-Gutiérrez, Vidal-Armando, and Vidal-Armando Felices-Gutiérrez. "El establecimiento permanente en los convenios para evitar la doble imposición bajo el modelo OCDE suscritos por Perú y el impacto de las iniciativas BEPS (Base Erosion and Profit Shifting) en el ordenamiento jurídico-tributario peruano." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3109.
Full textTrabajo de investigación
Daniels, Paul. "The meaning of place of 'effective management' in the context of South African domestic tax law." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018822.
Full textGutuza, Tracy. "An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation." Doctoral thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4628.
Full textIncludes bibliographical references.
This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.
Borzova, Ekaterina. "Způsoby zamezení dvojímu zdanění dividend v zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85954.
Full textCarey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.
Full textEl 29 de septiembre de 2014 fue promulgada una significativa reforma tributaria en Chile cuyas normas irán gradualmente entrando en vigencia desde el día 1 de octubre de 2014. Entre las modificaciones más importantes, está la creación de dos regímenes alternativos de tributación que remplazarán al actual régimen de tributación integrado a partir del año 2017: (i) el régimen de renta atribuida y (ii) el régimen parcialmente integrado. El primero de ellos hará tributar a los dueños de las empresas en el mismo ejercicio que las utilidades se generen (sean éstas distribuidas o no). El segundo, aumentará la carga impositiva total respecto a los inversionistas extranjeros residentes en países con los que Chile no ha suscrito convenios para evitar la doble tributación de un 35% a un 44,45%.
Moser, Karen. "Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?" Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30894.
Full textMasilo, Phuthehi. "The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange." Master's thesis, Faculty of Law, 2021. http://hdl.handle.net/11427/32828.
Full textSiegmann, Till. "The Impact of Bilateral Investment Treaties and Double Taxation Treaties on Foreign Direct Investments." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02218667001/$FILE/02218667001.pdf.
Full textChirvi, Malte. "Four Essays on Taxation." Doctoral thesis, Humboldt-Universität zu Berlin, 2020. http://dx.doi.org/10.18452/21122.
Full textThis dissertation consists of four papers on taxation that can be divided into three different subject areas: The first and the second paper (Maiterth/Chirvi 2015 as well as Chirvi 2019) deal with the ‘income splitting’, i.e. the taxation of married couples in Germany. The third paper (Chirvi/Maiterth 2019) analyzes effects of a reform regarding the transition to downstream taxation of public pensions. Finally, the last paper (Chirvi/Schneider 2019) examines preferences for the taxation of wealth in the United States. While the first three papers analyze (the effects of) specific regulations within the German income tax code (income splitting in Art. 26 and 32a of the German income tax code; the taxation of public pensions in Art. 10 and 22 of German income tax code), the fourth essay is about partially hypothetical types of capital taxation. Maiterth/Chirvi (2015) review the literature on the topic in the areas of public economics, business taxation and tax law and compile arguments for and against the income splitting. As many researchers point out that the income splitting may lead to disincentives for married women to work, Chirvi (2019) empirically analyzes its labor supply effects based on a new approach. Chirvi/Maiterth (2019) evaluate whether the AltEinkG, a reform that lead to a successive transition to downstream taxation, results in under- or double taxation of public pensions in Germany. They develop a measure and subsequently estimate potential under- or double taxation based on official income tax data. Chirvi/Schneider (2019) are interested in preferences regarding capital taxation and conduct a survey-experiment on mTurk to reveal whether preferences depend on the type of tax and/or attributes of assets and personal characteristics. Two of these papers have already been published in the scientific journal Steuer und Wirtschaft, the others can be found in the arqus working-paper series.
Buckley, Ryan. "Defining a royalty from a South African perspective for the purposes of the South African Income Tax Act and the South African application of its Double Tax Treaty network." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10270.
Full textThe word "royalty" is used in South Africa's Income Tax Act No. 58 of 1962 ("TA") at various points. Although there is a general understanding on the meaning of a royalty, there is no official definition for this term which can be used throughout the ITA. Section 35 of the ITA provides the strongest guidance of what a royalty is. However, this section applies to royalties and similar payments.
Famuyiwa, Olaronke Olufunbi. "Double-taxation agreement and their implications for the inflow of foreign direct investment into Nigeria." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64643.
Full textMini Dissertation (LLM)--University of Pretoria, 2017.
Centre for Human Rights
LLM
Unrestricted
Palmeira, Francisca Maria Leal Guiomar. "Dupla tributação internacional : a tributação dos rendimentos do trabalho independente : a tributação do rendimentos pessoais dos artistas." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11292.
Full textEste estudo pretende analisar em que medida as normas portuguesas eliminam a dupla tributação internacional a que os rendimentos pessoais dos artistas, obtidos por contribuintes no exercício dessa profissão, enquanto profissionais livres e fora do seu país de residência estão sujeitos. A tributação internacional caminha no sentido de que a tributação dos rendimentos obtidos no estrangeiro seja da competência do Estado da residência, contudo relativamente aos artistas e desportistas verifica-se o contrário, uma vez que é atribuída legitimidade ao Estado da fonte para tributar os rendimentos aí obtidos por não residentes, o que origina dupla tributação, uma vez que o Estado da residência tributa em regra a universalidade dos rendimentos obtidos pelos sujeitos passivos residentes. Portugal adotou o princípio da universalidade para tributar os sujeitos passivos residentes, contudo possui normas unilaterais de eliminação da dupla tributação internacional, sendo que através do estudo de 30 casos, conclui-se que efetivamente a dupla tributação é eliminada.
This study aims to examine the extent to which Portuguese laws eliminate international double taxation that personal income of artists, obtained by individuals performing their professional activity outside their country of residence is subject to. The international taxation treads the way that the taxation of income earned abroad is the responsibility of the State of residence, however in relation to artists and sportsmen it reveals the opposite, since it is given legitimacy to the source State to tax income there obtained by non-residents, which leads to double taxation, since the State of residence taxation rule in the universality to income obtained by resident taxpayers. Portugal adopted the principle of universality to tax resident individuals, however, has unilateral standards for the elimination of double taxation, and through the study of 30 cases, it was concluded that effectively double taxation is eliminated.
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.
Full textOng'wamuhana, Kibuta. "The taxation of income from foreign investments : a case study of some developing countries." Title page, contents and abstract only, 1989. http://web4.library.adelaide.edu.au/theses/09LM/09lmo58.pdf.
Full textStack, E. "The relationship between double taxation agreements and the provisions of the South African Income Tax Act." University of Johannesburg, 2014. http://hdl.handle.net/10962/6384.
Full textKerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief." Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.
Full textCFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.
The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.
An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.
The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.
Miklová, Alena. "Implementace směrnic EU v oblasti zdanění dividend se zaměřením na ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72736.
Full textStrandvik, Ulrik Bernhard. "Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11806.
Full textThis thesis tests the sufficiency of the definition of permanent establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African countries, in protecting their taxing rights over profits made by non-residents from fishing in the waters of their states. The concept and meaning of "fixed place of residence" and "any other place of extraction” of natural resources is analysed in the context of establishing a PE in the Source State, taking various rules of interpretation, commentaries, judicial and academic views into account. It is concluded that although there are strong arguments in support of the view that a fishing vessel can be considered a fixed place of business, a prudent approach should be adopted. A fishing vessel is not a PE, unless specifically included in the specific DTA of Contracting States.
Marchgraber, Christoph. "The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission." Wolters Kluwer, 2014. http://epub.wu.ac.at/5465/1/Manuscript_Marchgraber_Subject%2Dto%2Dtax%2DClause.pdf.
Full textAhmad, Nazneen. "Two essays in business cycle theory." ScholarWorks@UNO, 2005. http://louisdl.louislibraries.org/u?/NOD,271.
Full textTitle from electronic submission form. "A dissertation ... in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Financial Economics"--Dissertation t.p. Vita. Includes bibliographical references.
Lovely, Graham. "Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11135.
Full textSecondary tax on companies (STC) and the new dividends tax and its exemptions therefrom could be in contravention of the non-discrimination provisions of Article 24(5) of the OECD MTC. This question has not been decided in a South African court. This dissertation proposes the resolution to this question. The outcome of this research may be particularly relevant in the context of the proposed new dividends tax and value extraction tax (“VET”) and the exemptions therefrom, which are, again, based on residency.
Barthel, Fabian. "Spatial dependence in dyadic data : the cases of double taxation treaties, official development assistance, and asylum migration." Thesis, London School of Economics and Political Science (University of London), 2011. http://etheses.lse.ac.uk/336/.
Full textOmerovic, Adelisa. "The interplay between free movement provisions of persons and double taxation of individuals in the European Union." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-61201.
Full textFroom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.
Full textGriz, Rodrigo Leal. "Pluritributação no direito interno brasileiro: identificação e limites sob a perspectiva da repartição constitucional de competência tributária impositiva." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/19817.
Full textMade available in DSpace on 2017-03-21T12:44:34Z (GMT). No. of bitstreams: 1 Rodrigo Leal Griz.pdf: 1554316 bytes, checksum: 7465737fc0015592738be656bfd52c41 (MD5) Previous issue date: 2017-03-09
Fundação São Paulo - FUNDASP
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
This thesis has as its objective the analysis of pluritaxation, including double taxation and bis in idem in tax law, from the perspective of the logic-semantic constructivism and the hermeneutic analitic method. This thesis consists of three chapters. The first chapter builds a historic-constitutional analysis and proposes a definition for pluritaxation, and alongside correlated concepts. The second chapter analysis the criteria which allows the abstract identification of the incidence of pluritaxation. The third and final chapter, taking into account the Brazilian constitutional system, from the perspective of the constitutional distribution of tax jurisdiction, establishes the limits to pluritaxation. At last, it was possible to conclude that the tax legal fact (taxable event) is the only identification criterion for pluritaxation. As such, a case by case analysis shall be necessary. Furthermore, it can be asserted that for each tax species there are constitutional provisions which prohibits and/or allows pluritaxation. Nevertheless, there is an implicit principle that guides the interpretation in order to avoid the pluritaxation, which will solely be possible if explicitily set forth by Constitution
Esta pesquisa teórica tem por objeto analisar a pluritributação, incluindo a bitributação e o bis in idem no direito tributário interno, sob a perspectiva do constructivismo lógico-semântico e do método hermenêutico-analítico. O texto foi divido em três partes. No primeiro capítulo, fez-se uma análise histórico-constitucional e propôs-se uma definição para pluritributação e alguns conceitos correlatos. No segundo capítulo, buscou-se analisar os critérios que permitem identificar abstratamente a ocorrência da pluritributação. No terceiro e último capítulo, se estabeleceu, a partir do sistema constitucional brasileiro, sob a perspectiva da repartição constitucional de competência tributária impositiva, os limites para a pluritributação. Ao final, concluiu-se que o fato jurídico tributário, em relação com o evento jurídico (suporte fático) abstratamente previsto, é o único critério de identificação da pluritributação e que, por isso, pode exigir a análise caso a caso, bem como que há hipóteses de proibição e de permissão constitucional da pluritributação para cada uma das espécies tributárias. Porém, há um princípio que norteia a interpretação no sentido de evitar a pluritributação, a qual apenas é permitida quando houver expressa previsão constitucional
Wojtyla, Natalia. "Double taxation and double non-deductibility of losses : impediments to the freedom of establishment : an analysis of the regulations and practices in the UK and Poland." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8681/.
Full textWiberg, Caroline. "Cross Border Inheritances and European Community Law : Juridical double taxation of inheritances and the free movement of capital." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11110.
Full textDouble taxation is known as restricting the free flow of capital and accordingly results in a limited access of the internal market. Although, not many Member States have entered into double taxation conventions in order to avoid juridical double taxation of inheritances. The question then arises whether this failure to eliminate juridical double taxation is restricting the free movement of capital. The ECJ‟s case law regarding inheritance taxes are very varying. In its initial case law, the ECJ stated that national measures which reduce the value of the inheritance are in breach of EC law. Even measures which could restrict investors in one Member State from investing in other Member States are considered to be a breach of EC law. The ECJ also stated that discriminating situations could not be justified with the argument that these situations arise due to the co-existence of national tax systems. Given these facts, it seems like juridical double taxation is likely to constitute a breach of EC law. The ECJ has however only concentrated on which effect the national provisions in a single Member State may have and have not given concern to which effect these provisions may have in connection with the tax provisions in other Member States. The author believes that the Court takes this approach because of a respect of the Member States fiscal sovereignty.
This respect also shows in the Block case. In this case the ECJ made it clear that juridical double taxation, caused by the co-existence of national tax systems, is not considered to be a breach of EC law. The ECJ also stated that when the Member States develops their tax systems, due to the lack of harmonised Community rules regarding direct taxation, they are not obliged to adapt to the tax systems of other Member States in order to avoid double taxation. The ECJ also made it clear that the citizens are not guaranteed a neutral tax situation when transferring their place of residence. In this thesis a comparison has also been made to judgements where the ECJ considers economic double taxation to be a breach of EC law. After studying all these cases it seems like the ECJ considers juridical double taxation to be an undesirable restriction of the free flow of capital. But even though the ECJ encourages the Member States to enter into double taxation conventions, there are no consequences when the Member States fail to do this. The difference between cases regarding economic double taxation and juridical double taxation could be that the ECJ considers it to be too far reaching to judge juridical double taxation as a breach of EC law and do not want to regulate how this restriction shall be avoided and thereby take the role of the Community legislator or breach the fiscal sovereignty of the Member States. The author believes that it would be more beneficial for the internal market if juridical double taxation was avoided and that it would not be harmful if the ECJ would give the Member States some incentives for entering into double taxation conventions in order to eliminate or alleviate situations where juridical double taxation occurs.
Orlov, Anton [Verfasser], and Harald [Akademischer Betreuer] Grethe. "Carbon taxation in Russia : prospects for a double dividend and improved energy efficiency / Anton Orlov. Betreuer: Harald Grethe." Hohenheim : Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim, 2013. http://d-nb.info/1042502714/34.
Full textFlores, Benavides Rodrigo. "The Indirect Tax Credit in Domestic Legislation and in the Agreements to Avoid Double Taxation Subscribed by Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118169.
Full textEn las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.
Mkabile, Nwabisa. "An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017539.
Full textDe, Souza Drummond Elizabeth Lucy. "The effectiveness of the South African double taxation relief provisions for South African companies investing in other African estates." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26831.
Full textDissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted
Smith, Shirlynn. "A critical analysis of the taxation of income arising to contractors in relation to the execution of engineering, procurement, construction and installation (‘EPCI') contracts in the oil and gas sector." Master's thesis, Faculty of Commerce, 2020. http://hdl.handle.net/11427/32987.
Full textAigner, Dietmar Johannes. "Kapitalanlagefonds im Recht der Doppelbesteuerungsabkommen /." Wien : Linde, 2001. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009496446&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textCvetanova, Lilia. "Zdanění výnosů z cenných papírů v České republice v evropském kontextu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9189.
Full textVan, der Merwe de Vos Wouter. "Taxation of non-residents in South Africa with specific reference to withholding taxes." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21296.
Full textAchilles, Charlotte. "CFC-Regeln und unfairer Steuerwettbewerb : eine Untersuchung anhand der deutschen und der französischen CFC-Regelung /." Frankfurt a.M. ; New York : P. Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015205364&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textSiggelkow, Benjamin Florian [Verfasser]. "Coordination Issues in Tax Competition : Essays on the Relief of Double Taxation and on Coalition Formation / Benjamin Florian Siggelkow." Hagen : Fernuniversität Hagen, 2016. http://d-nb.info/1118511301/34.
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