Dissertations / Theses: '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.

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López, Nieto Sebastián. "The Non-Discrimination Clause in Double Taxation Agreements." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118516.

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This article analyzes the scope of the non-discrimination rule contained in Double Taxation Avoidance Treaties, especially those signed by Argentina. This document considers the OECD and the ILADT Models, which contain provisions designed to ensure that Contracting States do not give any preferential treatment in taxing its own residents or citizens as opposed to the treatment granted to non-residents. Additionally, it analyzes the recent jurisprudence in the Argentine Courts.
En 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.

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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.

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Hagena, 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.

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Hjipanayi, 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.

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Soler, 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.

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The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of different type of assets, including specific anti-abuse provisions and a final reference to the exit taxes.
El 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.

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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.

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Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.
Los 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.

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Jogarajan, Sunita. "Double Taxation and the League of Nations in the 1920s." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/15765.

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This thesis considers the development of the first model tax treaties by the League of Nations in the 1920s based on archival research in the League's archives in Geneva, and also in other archives in the UK and the US. The thesis shows that once the first resolutions were agreed by a small committee in 1925, the enlarged committee constituted for meetings in 1927 and 1928 was unwilling to reopen the earlier agreement reached. As a result some common assertions in the literature are found to be incorrect: the International Chamber of Commerce and the US delegate TS Adams had little impact on the development of the League's models, and the UK and US did not operate in concert to push a developed country bias in the development of the model treaties. More generally the thesis finds that common assertions about the history of tax treaties in the League of Nations in the current debates over taxation of multinationals are incorrect.

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Hadida, 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.

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Globalization has placed a considerable strain on the current international tax structure predicated upon bilateral tax treaties. Multilateral cooperation may allow nation states to overcome many of globalization's effects.
The 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.

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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.

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Dhoukar, 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.

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Treaty Shopping can be defined as the "abuse" of tax conventions; it is a major international taxation topic. Its importance is increasing since the beginning of the 80's and the enactment of specific anti treaty shopping measures.
Those 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.

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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.

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Amandi, 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.

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Felices-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.

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Trabajo de investigación que analiza el concepto de establecimiento permanente contenida en nuestra legislación y se irán identificando los problemas que surgen a la hora de aplicarlas; sumado a esto se analizaran los distintos convenios para evitar la doble tributación (CDI) suscritos por el Perú y por ultimo las iniciativas BEPS (Base Erosion and Profit Shifting), que son aplicables a los paises pertenecientes y adherentes de la OCDE.
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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.

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South Africa has a residence based system of taxation in which South African tax residents are taxed on their worldwide income. A company or other artificial person is regarded as a South African resident for tax purposes if it is incorporated, established or formed in South Africa or if its ‗effective management‘ is located in South Africa. Where a tax treaty determines in terms of its tie breaker rule that an artificial person is not resident in South Africa for treaty purposes, the company will also not be regarded as a tax resident in terms of South African domestic law. Treaties to which South Africa is party will often use the effective management‘ as the tie-breaker where a person other than an individual is resident in both Contracting states in terms of the respective states‘ domestic laws. The tests of ‗incorporation, established and formed‘ provide simplicity and certainty to governments but are easily open to manipulation by taxpayers. Therefore, the legislature found it necessary to incorporate effective management‘ as a test for residency into the Act. Effective management‘ is a substance over form concept which be described as a function which embodies the periodic, most senior executive management functions, which are required for the management of the affairs of the entity as whole. The test of effective management‘ by its very nature is concerned with where the crucial decisions are made in order to make a business function. To identify the location of effective management‘ it is necessary to enquire who calls the shots‘ in the context of the management of the company as opposed to who controls the company notwithstanding that there may in certain instances be overlap between the two functions. It is submitted that any person who, on the face of it seems unconnected to a company, could effectively manage‘ a company if that person is, in substance, responsible for the most senior executive management functions of the company. The discussion paper issued by SARS recognises the principal difficulties experienced with its current interpretation of the concept and makes valuable points, concessions and recommendations. It also recognised that the 'calling of shots' by the most senior executive is a critical marker of effective management‘ and that control of a company is irrelevant in determining effective management‘. To determine who effectively manages‘ a company each situation would have to be analysed on its own as it is not possible to create a definitive rule on the concept. In many cases the nature of the entity and its modus operandi would have to be taken into account to determine effective management.

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Gutuza, 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.

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Includes abstract
Includes 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.

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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.

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My thesis is concentrated on double taxation issues in European Union countries. Target is to describe various systems of dividends taxation in different EU countries and compare them with system that Czech Republic uses, to evaluate how effectively are double taxation eliminated based on the double taxation treaties. Efficiency of double taxation avoidance is measured by calculation of value "overtaxation". In the theoretical part of the thesis are the term double taxation defined and the reasons of their source and methods of their elimination are mentioned. Practical part is dedicated to comparison how the different countries are handling with dividends taxation in their domestic legislation and furthermore the ways of dividends taxation in their double taxation treaties are explained. In the conclusion of the thesis are the topics for the practice given, and the actual tax system of Czech Republic development is described.

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Carey, 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.

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On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders from 35% to 44.45%, unless they are resident of countries that have treaties to avoid the double taxation with Chile.
El 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%.

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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.

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For some countries, such as South Africa, a change of residence to another jurisdiction is a taxable event and may give rise to taxation of capital gains, based on a deemed disposal, even though there has not been an actual realisation of the capital gain. Such taxation is referred to as ‘exit or departure tax’ or ‘exit charge’. Double taxation of capital gains may arise when the former State of residence applies such an exit tax at the time when the taxpayer ceases to be a tax resident of that State, and when the new State of residence, thereafter, taxes the capital gain at the time of the actual disposal of the asset and realisation of the capital gain. A South African resident individual who emigrates, is therefore exposed to the risk of such double taxation. Double tax treaties following the OECD Model Convention aim at avoiding double taxation and provide distributive rules regarding capital gains in Article 13. This study examines if double tax treaties protect the individual emigrating from South Africa against the application of South Africa’s exit tax. Typical assets considered in the study are shares in a company, held as an investment. The analysis begins with an overview of the applicable rules of the South African Income Tax Act in respect of the capital gains tax levied when a South African resident individual emigrates and ceases to be a resident of South Africa. It then distinguishes between exit taxes in the strict sense (taxation of the accrued value at the time of emigration) and trailing taxes (extended tax jurisdiction, taxing the capital gains at the time of realisation after the emigration). The analysis then concentrates on four subquestions, i.e. (i) whether Art. 13(5) of the OECD Model Convention (2017) applies to exit taxes, (ii) whether Art. 13(5) of the OECD Model precludes the application of an exit tax, (iii) to what extent double tax treaties are able to mitigate the risk of double taxation in the case of exit taxes, and (iv) whether the tax treaty network of South Africa provides any protection against double taxation caused by the application of the South African exit tax. It was concluded that it is generally accepted, with the exception of a minority of authors, that the distributive rule of Art. 13(5) OECD Model includes capital gains arising from a deemed alienation and that that article does not preclude the former State of residence from applying its exit tax at the time when the person is still a resident of that State. However, Art. 13(5) OECD Model does preclude the application of trailing taxes after the person ceases to be a resident. In order to allow the application of trailing taxes, double tax treaties need to explicitly provide for this in a specific clause in the capital gains-article of the tax treaty. The exclusive allocation of taxing rights in art. 13(5) OECD Model in favour of the State of residence does not mitigate the risk of double taxation in the case of exit taxes in the strict sense. In order to avoid double taxation of that portion of the capital gain that already has been subjected to an exit tax in the strict sense, double tax treaties need to include a specific clause in the capital gains-article of the tax treaty, which obliges the new State of residence, when taxing the capital gain at the moment of realisation, to take into account the value that was subjected to the exit tax (step-up in the base cost). South Africa concluded only two treaties which provide for such a step-up in the base cost, one of which has not yet entered into force. This leaves the individual South African resident who emigrates, largely unprotected against double taxation of capital gains at a tax treaty level. It is recommended that South Africa include such specific clauses that provide for a step-up in the base cost in more tax treaties, especially in tax treaties with countries that do not already grant a step-up in terms of their domestic tax laws.

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

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It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in the context of international tax law, particularly in relation to treaties for the avoidance of double taxation and information exchange has, to a greater extent, not been asked or answered in academic literature. This minor dissertation seeks to address that. Based on a review of the legal framework for treaties and MOUs, analyses of cases dealing with tax MOUs, and taking into consideration doctrinal work of various commentators, it is evident that the legal status of tax MOUs is determined by the role they play in the interpretation and application of tax treaties. The key finding arising from the research presented in this minor dissertation is that the roles of tax MOUs are to complete the treaty or modify or clarify substantive provisions of the treaties they are based on. If they complete or modify the treaty, such MOUs have legal consequences. On the other hand, if they only clarify substantive treaty provision, they do not have direct legal consequences but can be considered for interpretation purposes. Although MOUs have been viewed historically as non-legally binding agreements not governed by international law or any other law, evidence seem to suggest a contrary view in the context of international tax treaty law. If an MOU is concluded pursuant to a treaty article, through the powers given to Competent Authorities (CAs) under articles 25(1)-(3) of the OECD Model Tax Convention (MTC) to conclude, for example, an interpretive instrument, then arguably such an MOU is intended to be governed by international law as the treaty authorises its conclusion. MOUs of this kind concluded by CAs have binding effects.

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Siegmann, 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.

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Chirvi, Malte. "Four Essays on Taxation." Doctoral thesis, Humboldt-Universität zu Berlin, 2020. http://dx.doi.org/10.18452/21122.

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Die vorliegende Arbeit besteht aus vier Aufsätzen zum Thema Besteuerung, welche sich in drei Themenblöcke unterteilen lassen: Die ersten beiden Aufsätze dieser Arbeit (Maiterth/Chirvi 2015 sowie Chirvi 2019) widmen sich dem deutschen Ehegattensplitting, der dritte Beitrag (Chirvi/Maiterth 2019) behandelt die Besteuerung gesetzlicher Renten in Deutschland und der vierte Aufsatz (Chirvi/Schneider 2019) untersucht Präferenzen bzgl. der Besteuerung von Vermögen in den USA. Eine Aufteilung anhand der behandelten Steuerarten macht die Arbeit noch übersichtlicher: So behandeln die ersten drei Aufsätze jeweils Aspekte der Einkommensteuer, während sich der vierte Beitrag verschiedenen Arten der Vermögensbesteuerung widmet. Es lässt sich ergänzen, dass die Aufsätze zur Einkommensteuer sehr eng mit dem deutschen Steuerrecht verbunden sind. Sie beschäftigen sich mit existierenden Regelungen (§ 26 sowie 32a EStG zum Ehegattensplitting bzw. § 10 sowie 22 EStG zur Rentenbesteuerung) und deren Auswirkungen. Dies gilt insbesondere für die Beiträge Maiterth/Chirvi (2015), in dem ein Forschungs- und Rechtsprechungsüberblick zum Thema Ehegattensplitting geliefert wird, sowie Chirvi/Maiterth (2019), in dem eine potentielle Doppel- oder Minderbesteuerung gesetzlicher Renten durch das AltEinkG untersucht wird. Der Aufsatz Chirvi (2019) untersucht Arbeitsangebotswirkungen des Ehegattensplittings und ist daher etwas weniger eng mit dem deutschen Recht verknüpft, da sich zumindest ähnliche Regelungen auch in anderen Ländern finden. Der Beitrag zur Vermögensbesteuerung, Chirvi/Schneider (2019), untersucht dagegen Präferenzen in Bezug auf – bis auf die Nachlasssteuer („estate tax“) – nicht existierende Vermögensteuern in den USA. Zwei der Aufsätze wurden in der Zeitschrift Steuer und Wirtschaft publiziert, die anderen beiden wurden in der arqus Working-Paper-Reihe veröffentlicht.
This 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.

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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.

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Inludes bibliographical references.
The 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.

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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.

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This mini-dissertation titled 'Double taxation agreement and the implications for the inflow of foreign direct investment into Nigeria' will discuss the concept of foreign direct investment and its impact on the economic growth of host country and subsequently linking the inflow of foreign direct investment to the availability of double taxation treaties. The impact of foreign direct investment to host countries cannot be over emphasized. It amongst other improves the overall economic growth, creates access to international market, improve infrastructural facilities, creation of employment, transfer of technology and capacity building of citizens. The numerous benefits that accompany the inflow of FDI have made countries compete with each other in their efforts to attract foreign investment to their countries. The factors that contributes to the inflow of FDI are numerous, they include; friendly investment policies, ease of doing business regulations, economic and political stability, absence of corruption, tax incentives to mention a few. Despite all the advantages of foreign investment and the several factors put in place by countries to attract it, the menace of double taxation remains its greatest impediment. Double taxation occurs when an entity or individual is taxed on the same income by different countries at the same time. Double taxation is an impediment because it devours the main purpose for which an investor is investing which is to maximize profits The problem of double taxation was resolved by the enactment of double taxation treaties between countries. These tax treaties are set of rules that guide the taxation of income between two countries. Since the evolution of double tax treaties, there have been limited international taxation conflicts. Despite the fact that there are several factors that contribute to the inflow of FDI, this research argues that the availability of a double tax treaty is top on the list of factors and it is important for countries to enact them for a smooth cross-border transaction. It is against the backdrop i.e. the impact of FDI inflow to economic growth and the availability of a double tax treaty as an important factor that this research proposes to the Nigeria government to focus on attracting more FDI into its country as a means to resolving its ongoing economic crisis and recession. Likewise, this research also proposes that Nigeria enact more double tax treaties as the current number of tax treaties in Nigeria is a far cry.
Mini Dissertation (LLM)--University of Pretoria, 2017.
Centre for Human Rights
LLM
Unrestricted

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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.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este 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.

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Cruceru, Luiza Brindusa. "Treaty shopping and the abuse of income tax conventions." Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83949.

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This study proposes to analyze the phenomenon of tax treaty abuse and the use of tax treaties as tools to avoid or minimize the taxation by residents doing business in a foreign jurisdiction. This study analyses a particular strategy using tax treaties known as "treaty shopping." This paper will argue that treaty shopping constitutes an abuse of the tax treaty regime. However, this study rejects the traditional arguments against treaty shopping and proposes a different basis to challenge the legitimacy of this practice and to explain why this strategy constitutes an improper use of tax treaties.

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Ong'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.

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Stack, 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.

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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements).The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.

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Kerr, 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.

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CFC 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.

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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.

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This thesis deals with the issue of dividend taxation in the European Union. Dividends are subject to double taxation, which constitutes an obstacle to the single internal market. To remove this obstacle the Parent -- Subsidiary Directive 90/435/EEC was adopted (hereinafter "Directive"). In the thesis I described the implementation in selected European Union countries and the issues that contributed to a better functioning of the internal market and whether there are further obstacles it the internal market. I mentioned also the current harmonization steps of the institutions of the European Union. Comparative analysis of the tax treatment of selected Member States showed that there are still situations in which national legislation can come into conflict with the Directive. However, I found by calculating the effective tax rate on dividends paid from the Czech Republic to selected countries that the implementation of the Directive has contributed to a better functioning of the internal market.

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Strandvik, 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.

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Includes bibliographical references (leaves 115-119).
This 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.

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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.

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Countries around the world have traditionally treated tax planning as a legitimate practice, unless the ambiguous borders to abusive behavior have been crossed. However, over time, business structures have become more sophisticated and tax authorities have become involved in keeping pace with the continuous improvement of international tax planning. By exploiting the inconsistencies between domestic tax rules and bilateral double taxation conventions it is even possible that certain income remains completely untaxed. In order to properly address this issue of double non-taxation, the European Commission - alongside the work of the OECD on Base Erosion and Profit Shifting (BEPS) - issued a recommendation on aggressive tax planning. The EU Member States are, inter alia, being encouraged to revise their tax treaty policies. The European Commission recommends the incorporation of a general subject-to-tax clause in the Member States' bilateral double taxation conventions. This article analyses whether the Member States are well advised to follow this recommendation.

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Ahmad, Nazneen. "Two essays in business cycle theory." ScholarWorks@UNO, 2005. http://louisdl.louislibraries.org/u?/NOD,271.

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Thesis (Ph. D.)--University of New Orleans, 2005.
Title 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.

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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.

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Includes bibliographical references (leaves 54-55).
Secondary 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.

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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/.

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The thesis analyses spatial dependence in dyadic data by the means of three applications. These have in common that they concern bilateral international relations or flows between two countries with a particular focus on the relationship between developing and developed countries. While the first chapter provides a general introduction to spatial dependence with a focus on dyadic datasets, the second chapter looks at double taxation treaties (DTTs) and analyses whether strategic interaction among capital importing countries can explain the widespread conclusion of double taxation treaties between an industrialised and a developing country. This is important since upon entering such a treaty, the net-capital importer can lose a significant amount of tax revenues from foreign direct investment (FDI), while the net-capital exporter is better off. The analysis reveals that a country is more likely to enter a DTT if competitor countries for FDI also negotiated such a DTT, providing evidence for the hypothesis that the group of net-capital importers finds itself in a situation which can be described as a prisoners’ dilemma: individually they would be better off if they refused to negotiate a treaty, but collectively they have an incentive to sign such a tax treaty. The third chapter is on official development assistance and deals with the question whether a specific donor tends to dedicate a larger share of its aid budget to a certain recipient if other donors give money to the same beneficiary. A considerable degree of spatial dependence is found in the form that donors tend to allocate their money to the same recipients. Donors particularly follow the example of the most important aid donors. This behaviour has negative implications for aid effectiveness, contributes to harmful aid volatility and leads to aid darlings and orphans. However, there is no evidence that donors strategically interact with each other in order to pursue their military strategic and economic goals. Spatial dependence in asylum migration is the third application, discussed in the fourth chapter. It is well documented in the literature that personal networks of migrants reduce the risk of migration and facilitate transition to the host country. So far it has always been assumed that these personal networks only exist for fellow countrymen. The empirical analysis, however, shows that the positive effects also operate across borders and that also migrants from other geographically close source countries make asylum migration from a given source country more likely. Furthermore, it is shown that a more restrictive asylum policy in one destination country provides a negative externality for other destinations. This is because asylum seekers are deflected by a tighter asylum regime and encouraged to lodge their application in more liberal target countries.

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Omerovic, 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.

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Froom, 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.

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The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The objective of this treatise is to conduct a critical analysis of how compatible the South African fiscal legislation which governs controlled foreign companies is with the provisions of the double taxation agreement as prescribed in terms of the OECD Model Tax Convention (which was published in July 2010). In addition, the aim of this study is to deduce whether the purpose of the double taxation agreement is not only the avoidance of juridical double taxation but also that it addresses the avoidance of economic double taxation. This will assist in determining whether domestic controlled foreign company legislation (as embodied in section 9D of the Income Tax Act 58 of 1962) conflicts with the purpose of the double taxation agreement. By conducting an extensive research study and by depicting a certain scenario which addresses the issue at hand, the following is concluded: The tax treatment of the business profits generated by a controlled foreign company resident in a State outside South Africa and which have been generated from active business operating activities, is held to be in agreement with the provisions of the double taxation agreement. By contrast, the tax treatment of the controlled foreign company’s passive income in the form of interest income, is found not to correlate with the aforesaid agreement. As will be demonstrated in the chapters that follow, the controlled foreign company’s interest income is subjected to economic double taxation in terms of the scenario depicted in this treatise. This means that such income is taxed twice in the hands of two different taxpayers in two different States. As a result of this it is submitted that the following problem arises: Because section 9D of the Income Tax Act causes economic double taxation to occur (as illustrated in the previous paragraphs) and owing to the fact that the purpose of the double taxation agreement is the avoidance of economic double taxation, it can be shown that the section 9D domestic legislation conflicts with the terms of the double taxation agreement. This conflict is considered to be an area of concern because a contravention of the purpose of the double taxation agreement is regarded as a breach of the Contracting States’ international obligations in terms of the aforesaid agreement. It is further submitted that paragraph 23 of the OECD Commentary on article 1 and paragraph 14 of the OECD Commentary on article 7 are incorrect when they express the sentiment that domestic controlled foreign company legislation does not conflict with the provisions of the double taxation agreement. It is proposed that this be corrected to state the contrary.

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Griz, 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.

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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

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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/.

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This thesis addresses the question of the implementation of the freedom of establishment (Article 49 Treaty on the Functioning of the European Union) in two EU member states with particular emphasis on impediments to the freedom. It is argued that despite a very long-standing and clear legal prohibition on restrictions to the freedom of establishment, there remain many practical obstacles which inhibit the right. This thesis’ hypothesis is that double taxation and double non-deductibility of losses constitute hurdles to a complete freedom of establishment. As far as the methodology is concerned the approach chosen to test the hypothesis is as follows: first to set out a theoretical framework based on the non-Discrimination principle, the basic principles of the freedom of establishment right and the exemptions to that right. Then, right of freedom of establishment is tested as against the practice in three ways, each considered in a chapter: the requirement of the nationality prerequisite; the double taxation of companies operating in more than one EU member state; and the practice of double non-deductibility of losses. The research is inspired by the case study of an author’s businesses, SMEs who trade cross-border in the United Kingdom (UK) and subsequently in Poland. From a study of the implementation practices of both the UK and Poland this thesis suggests that the following form serious restrictions: double taxation and non-deductibility of losses. Moreover, case law and existing literature identify taxation as a core impediment to the exercise of the freedom of establishment as taxation matters deter companies from relocating their whole business. This thesis examines how to balance the freedom of establishment and the tax powers of the EU member states. Taxation also plays a fundamental role in the development of the EU’s internal market. The thesis seeks a pragmatic solution which might be implemented effectively without resorting to substantial international harmonization.

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Wiberg, 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.

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Double 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.

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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.

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Flores, 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.

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In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation.
En 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.

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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.

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As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.

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De, 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.

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South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ŉ buitelandse filiaal aan ŉ Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ŉ Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ŉ ander Afrika-land en ŉ nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
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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.

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Globally, the past two years have been successful years in oil and gas exploration with discoveries almost doubling those made in 2017.1 Notwithstanding Africa's endowment in vast natural resources, including substantial oil and gas reserves, one of the most dramatic finds in Africa has been Mozambique's natural gas developments. Mozambique is set to become one of the largest and most dominant natural gas finds in the world. These developments have attracted the attention from countries around the world, the UAE, in particular, taking the lead. Engineering, procurement, construction and installation (“EPCI”) contracts, are a common form of contract in the oil and gas sector, which is used to undertake large scale oil and gas projects. The nature of these contracts consists of significant local (in-country work) and foreign (out-of-country work) elements. Due to the complex nature of EPCI contracts, one of the major areas of dispute in the taxation environment are the uncertainties around the taxation of profits arising to contractors under these contracts. The taxpayer and the Revenue Authorities have different views as to where the income arising from EPCI contracts is to be taxed. The taxpayer takes the stand that only such income from the project as is relatable to activities in the host state, should be taxed in the host state. The Revenue Authorities contend that EPCI contracts are to be considered as one and indivisible, and hence the entire income from the contract is liable to be taxed in the host state. Based on an examination of recent judgments passed by the Authority of Advanced Rulings (“AAR”) and various Tax Courts, currently, there seems to be no certainty regarding the taxation of income arising to contractors under an EPCI contract and this has in turn resulted in a number of contractors having to pay excessive taxes. This dissertation seeks to analyse the tax treatment of income arising to contractors, from supplies and services under an EPCI contract in the context of the oil and gas sector entered into between Mozambique and the United Arab Emirates (“UAE”), in Mozambique. The purpose of this analysis is to determine how these profits should be taxed, in light of the Mozambique-UAE Treaty2 and Mozambican domestic legislation. In other words, the question that this dissertation seeks to answer is, whether profits arising from an EPCI contract in the oil and gas sector, should be taxed as a whole in Mozambique, or per the various components of the EPCI contract. 1 Fuel for thought, Africa oil and gas review, 2019, Current developments and a look into the future, www.pwc.co.za/oil-gas review [November 2019]. 2 Convention between the Republic of Mozambique and the Government of the United Arab Emirates for the Avoidance of Double Taxation with respect to Taxes on Income and Capital (2003). The key finding arising from the research presented in this dissertation is that although an EPCI contract is entered into in Mozambique (consisting of both offshore and onshore elements), this would not make the entire income from that contract to be taxable in Mozambique. Importantly, only such part of the income as is attributable to the operations carried out in Mozambique can be taxed in Mozambique. Following the analysis, as described above, this dissertation finally endeavors to provide recommendations on how contractors should approach and structure EPCI arrangements in order to create the best possible situation for themselves within the limits of what the law allows, and to reduce potential tax litigation. This can serve to inform other developing countries who have oil and gas operations.

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Aigner, 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.

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Cvetanova, 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.

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This Thesis describes the manner and the rate of the taxation of revenue floating from securities to individuals. The Thesis covers this kind of taxation in the Czech Republic and certain European countries. The aim of this paper is also the comparison of the effective tax rates of the yields floating from shares and bonds in different European states. The first part contains basic information about securities as an institute and basic characteristics of shares and bonds as defined by the Czech legislature. The second part deals with the two Czech income taxes and the question of double taxation. The third part is dedicated to certain aspects of international tax conventions concerned with the topic. The last part describes the ways that European countries use to tax revenues of individuals from shares and bonds. Also it compares the effective tax rates that apply on these revenues. There is also a description of the situation when Czech tax residents do tax their income from foreign sources in the Czech Republic.

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Van, 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.

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This treatise tests the effectiveness of withholding taxes imposed by the South African tax authorities with respect to amounts paid from a South African source to a non-resident in respect of interest, royalties and foreign entertainers and sportspersons. The first research objective discusses the alignment of the meaning of words and phrases in both the domestic law of South Africa and Double Tax Agreements (DTA.) The second issue outlines whether the DTA supports the domestic law through the waiving of tax claims in favour of the country of source. In last instance the attribution of income is discussed. The interpretation attached to the words for the purpose of levying normal tax, serves as the methodology for identifying inconsistencies with the levying of withholding tax. The wider scope of withholding taxes with respect to the meaning of ‘interest’, ‘royalties’ as well as ‘foreign entertainer and sportsperson’ misaligns with the corresponding meaning of it in the DTA. This creates the risk that amounts paid to non-residents will either not be subjected to withholding tax in the source state or that the income will be taxable in the resident state as a result of the application of other articles of the DTA. DTA’s concluded between South Africa and other countries are based on the OECD Model Tax Convention. These DTA’s tend to favour the residence state with respect to the waiving of tax claims. The source state’s right to collect withholding tax on income from royalties and interest is prevented if the foreign person is physically present in South Africa for more than 183 days and if the interest/royalty payment is effectively connected with a permanent establishment in South Africa. The domestic law and DTA are misaligned with respect to the attribution of interest and royalty income since the recipient of the income for the purpose of the domestic law is not necessarily the beneficial owner of the debt claim or intellectual property. It can therefore be recommended that South Africa must renegotiate DTA’s to favour taxation in the source state. Withholding tax provisions must also be redrafted to align them with the DTA meaning.

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Achilles, 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.

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Siggelkow, 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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Dissertations / Theses on the topic 'Double taxation'

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