Dissertations / Theses on the topic 'Permanent establishment'
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Van, Schaik Rozelle. "A critical analysis of the concepts permanent establishment and foreign business establishment." Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/21139.
Full textENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the Act by clause 10(1)(a) of the Revenue Laws Amendment Act, Act 59 of 2000. Section 9D is an antiavoidance provision, which determines that certain foreign-sourced income generated by South African controlled foreign companies are subject to tax in South Africa. The concept foreign business establishment is one of the exclusions from the anti-avoidance provisions in section 9D. The Revenue Laws Amendment Act, Act 59 of 2000, replaced all references to the concept permanent establishment with a reference to the newly introduced concept foreign business establishment in section 9D(9)(b) of the Act. The Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 (SARS 2000:1-12) does not provide a reason for the replacement of the concept permanent establishment. The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised and accepted concept permanent establishment. The proposed replacement of the concept foreign business establishment with an internationally recognised and accepted tax concept will enhance the international compatibility of the Act. The use of an internationally recognised and accepted tax concept will provide clarity and certainty regarding the tax implications of section 9D(9)(b) for those affected by it. It was found that the concepts permanent establishment and foreign business establishment are used in different contexts within the Act. The concepts also apply to different types of taxpayers in different situations. The two concepts have, however, the same objective, being the identification of criteria for the existence of legitimate and substantive business activities in the foreign tax jurisdiction. A comparison between the definitions of the two concepts reveals that there are various components in the definitions with the same wording and meaning. After a detailed comparison between the two definitions it was found that, subject to some suggested additions and amendments, the internationally recognised and accepted concept permanent establishment can replace the concept foreign business establishment in section 9D(9)(b) of the Act without having a material impact on the objective of section 9D(9)(b). This replacement is possible due to the mutual objective of and similar components contained in the definitions of the concepts permanent establishment and foreign business establishments.
AFRIKAANSE OPSOMMING: Die Inkomstebelastingwet, Wet 58 van 1962 (‘die Wet’) definieer ’n permanente saak in artikel 1. Die definisie van ’n permanente saak verwys na artikel 5 van die ‘Model Tax Convention on Income and on Capital of the Organisation for Economic Co-Operation and Development’. Die bestaan van ’n permanente saak in ’n belastingjurisdiksie bepaal die reg van die belastingjurisdiksie om die winste van die permanente saak te belas. Die begrip buitelandse besigheidsaak is deur artikel 10(1)(a) van die Wysigingswet op Inkomstewette, Wet 59 van 2000 in die Wet ingesluit. Artikel 9D is ’n teenvermydingsbepaling wat bepaal dat sekere inkomste vanaf ’n buitelandse bron gegenereer deur ’n Suid-Afrikaans beheerde buitelandse maatskappy in Suid-Afrika belas word. Die begrip buitelandse besigheidsaak is een van die uitsluitings van die teenvermydingsbepaling in artikel 9D. Alle verwysings in artikel 9D(9)(b) na die begrip permanente saak is deur die Wysigingswet op Inkomstewette, Wet 59 van 2000, vervang met ’n verwysing na die nuwe begrip buitelandse besigheidsaak. Die ‘Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000’ (SARS 2000:1-12) verskaf nie ’n rede vir die vervanging van die begrip permanente saak nie. Die doel van die studie was om die begrippe permanente saak en buitelandse besigheidsaak te vergelyk sodat voorstelle gemaak kan word rakende die nodige byvoegings en wysings om die begrip buitelandse besigheidsaak met die internasionaal aanvaarde en erkende begrip, permanente saak, te vervang. Die voorgestelde vervanging van die begrip buitelandse besigheidsaak met ’n internasionaal aanvaarde en erkende begrip sal die internasionale verenigbaarheid van die Suid Afrikaanse wetgewing bevorder. Die gebruik van ’n begrip wat internasionaal aanvaar en erken word, sal sekerheid en duidelikheid bewerkstellig vir diegene wat deur die artikel geaffekteer word. Daar is bevind dat die begrippe permanente saak en buitelandse besigheidsaak in die Wet in verskillende verbande gebruik word. Die begrippe is ook van toepassing op verskillende belastingbetalers in verskillende situasies. Die twee begrippe het egter dieselfde doelwit naamlik die identifisering van kriteria vir die bestaan van wesenlike en volwaardige besigheidsaktiwiteite in die buitelandse belastingjurisdiksie. ’n Vergelyking tussen die definisies van die twee begrippe toon dat verskeie komponente van die definisies dieselfde woorde en betekenis bevat. Na ’n detail vergelyking van die twee begrippe is daar bevind dat, onderhewig aan sommige voorgestelde byvoegings en wysigings, die internasionaal erkende en aanvaarde begrip permanente saak die begrip buitelandse besigheidsaak in artikel 9D(9)(b) van die Wet kan vervang. Die vervanging is moontlik weens die gemeenskaplike doelwit en soortgelyke komponente in die definisies van die begrippe permanente saak en buitelandse besigheidsaak.
Wepener, Suzette. "The impact of e-commerce on the permanent establishment definition." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20864.
Full textAndersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.
Full textRudelius, Linda. "The Scope of Marks & Spencer : The applicability to permanent establishments." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11059.
Full textThe European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law.
A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs.
Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks & Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments.
The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption.
In the Marks & Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks & Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks & Spencer ruling shall not apply to permanent establishments.
Sjöberg, Daniel. "Permanent Establishment : With respect to attribution of income and the question of documentation of internal dealings." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15886.
Full textSoliman, Hanya. "The establishment of a permanent international criminal court, a critical analysis of opposing theoretical views." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ52369.pdf.
Full textSoliman, Hanya Carleton University Dissertation Law. "The Establishment of a permanent International Criminal Court; a critical analysis of opposing theoretical views." Ottawa, 2000.
Find full textHietala, Sanna. "Assignments abroad : Determining when they constitute a permanent establishment for a foreign enterprise in the host country." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-24718.
Full textHasanbegovic, Jasmina. "Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.
Full textBusiness profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.
Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.
The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.
Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.
According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.
When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.
Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.
The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.
Young, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.
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.
Jelínek, Michal. "Vliv transferových cen na zdanění stálých provozoven." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125030.
Full textLöndahl, Emma, and Therese Lindqvist. "Fast driftställe vid internetbaserad verksamhet." Thesis, Kristianstad University College, School of Health and Society, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-5006.
Full textIt is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company’s permanent establishment. The definition of a permanent establishment in Swedish legislation mainly correspond with the OECD:s definition of a permanent establishment. To get a permanent establishment the business shall operate through a fixed place and have a certain degree of permanence. The business should also be wholly or partly carried out in that fixed place. If these requirements are not fulfilled the company will not get a permanent establishment. The OECD does not consider a website a permanent establishment, but the server on which the website is stored can be a permanent establishment. If a website and a server work together they can be considered a “dependent” agent for the company and thereby, the company gets a permanent establishment. The fixed place for the server is the room where it is placed. For the server to be considered a permanent it has to be at the fixed place for six months. The business shall wholly or partly be carried out in that fixed place. The server is considered an automatic equipment; therefore, personnel are not required to be present at the fixed place. Not everyone has the same interpretation concerning if a server shall give a permanent establishment. Therefore, we would like to see a sketch of an international common legislation in income taxation concerning Internet based activity. It would make it easier for all parties to have a common interpretation of the legislation.
Det blir allt mer vanligt att köpa varor och tjänster via Internet. Fler och fler företag väljer att sälja sina tjänster och produkter med hjälp av Internet. Vissa tjänster och produkter kan köparen få levererade direkt till sin dator. Det är därför viktigt för företagare att veta när de riskerar att få fast driftställe i ett annat land på grund av sin internetbaserade verksamhet. Får företaget fast driftställe i det andra landet kan detta land beskatta den inkomst som är hänförlig till det fasta driftstället. Definitionen för fast driftställe i den svenska lagstiftningen stämmer till stor del överens med OECD:s definition av fast driftställe. För att få fast driftställe skall affärsverksamheten drivas från en bestämd plats, ha en viss grad av varaktighet och verksamheten skall helt eller delvis drivas från den bestämda platsen. Uppfylls inte dessa krav kan företaget inte få ett fast driftställe. OECD anser att en hemsida inte kan ge fast driftställe, men servern som hemsidan finns lagrad på kan vara ett fast driftställe. Verkar en hemsida och en server tillsammans kan dessa anses vara en ”beroende” agent för företaget och därmed får företaget ett fast driftställe. Den bestämda platsen för en server anses vara det rum som den befinner sig i. För att servern skall anses vara stadigvarande skall den vara sex månader på den bestämda platsen. Verksamheten skall drivas helt eller delvis genom den bestämda platsen. En server ses som automatisk utrustning och därmed krävs inte att personal är närvarande på den bestämda platsen. Alla har inte samma tolkning gällande om en server skall ge fast driftställe. Därför ser vi gärna att en gemensam internationell lagstiftning i inkomstbeskattning tas fram gällande internetbaserad verksamhet. Det skulle underlätta för alla parter att ha en gemensam tolkning av lagstiftningen.
Walpole, Michael Law Faculty of Law UNSW. "Proposals for the reform of the taxation of goodwill in Australia." Awarded by:University of New South Wales. Law, 2006. http://handle.unsw.edu.au/1959.4/24362.
Full textHawkinson, Isak. "Learning to Exist Without Physical Connection : An Analysis of OECD Permanent Establishment Updates and Changes to the U.S. Substantial Nexus Test." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384528.
Full textGroenewald, Bernardus Hermanus. "A critical analysis of the principle permanent establishment and related tax rules in establishing taxing right with reference to e-commerce." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60048.
Full textMini Dissertation (LLM)--University of Pretoria, 2016.
Mercantile Law
LLM
Unrestricted
Matikovaitė, Renata. "Nuolatinės buveinės interpretavimas elektroninėje komercijoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130205_090503-99551.
Full textThis master‘s degree thesis is about permanent establishment in physical space and it’s parameters. These parameters and definition of permanent establishment are analyzed in details. In accordance with the criteria laid down in the analysis, conception of permanent establishment in e-commerce was reviewed and remedies for identification of permanent establishment were proposed for e-commerce. Also in this thesis major problems related to permanent establishment and their existing resolutions are considered, including new problems identified that should be analyzed collaterally. In the first chapter of this thesis conception of permanent establishment in physical space is analyzed and main criteria that have direct or indirect impact to identification of permanent establishment in physical space are excluded. The second chapter is dedicated for analysis of permanent establishment in e-commerce and identification of principal discrepancies and similarities, while comparing it with physical space. In the third chapter of this thesis survey of Lithuania’s and other foreign countries’ practices related to permanent establishment is presented.
Nevečeřalová, Eva. "Ekonomické aktivity mezi mateřskou a dceřinou společností z pohledu daně z přidané hodnoty a daně z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15522.
Full textVisser, Jolani. "An analysis on the creation of a fixed place and agency permanent establishment and how BEPS action 7 will change the threshold." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65635.
Full textMini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
Collett, Kenneth Andrew. "Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74960.
Full textMini Dissertation (MCom)--University of Pretoria, 2019.
Taxation
MCom (Taxation)
Unrestricted
Swartz, Rikotoka Punaje. "Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29529.
Full textFourie, Leonie. "A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.
Full textVan, Schalkwyk Esther Maria. "The creation of a permanent establishment in South Africa as a result of the activities or presence of a partner or partners in South Africa." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25538.
Full textSladkovský, Otakar. "Koncept stálé provozovny v mezinárodním zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-202061.
Full textBerkesten, Hägglund Camilla. "The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-316071.
Full textVerwey, Phillip Martin. "The principles of source and residence taxation of electronic commerce transactions in South Africa / by P.M. Verwey." Thesis, North-West University, 2007. http://hdl.handle.net/10394/2125.
Full textNešleha, Matěj. "Interakce smluv o zamezení dvojímu zdanění a národní legislativy v oblasti daně z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206497.
Full textChrien, Kristián. "BEPS a jeho dopad na daňový systém České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360580.
Full textMartinez, Romo Sergio. "Political and rational models of policy-making in higher education : the creation and establishment of the National System for Permanent Planning of Higher Education in Mexico 1970-1986." Thesis, University College London (University of London), 1992. http://discovery.ucl.ac.uk/10018663/.
Full textCoin, Raphael. "Les situations triangulaires internationales en présence d’un établissement stable : éliminer les doubles impositions sans favoriser les doubles exonérations." Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020034.
Full textThe purpose of this work is to propose a tax treatment applicable to passive income in international triangular tax cases. The first part of the study is dedicated to the analyses of the double tax exposure. These are “passive” triangular cases or “incurred”, where potential double tax and uncertainty creates an issue for economic growth. The second part of the study is dealing with “active” triangular situations that may be motivated by the tax benefit resulting from these structures. The conclusion of our study will include proposals to amend the OECD treaty Model
Eksteen, Michiel Marthinus. "Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?" Master's thesis, Faculty of Law, 2019. http://hdl.handle.net/11427/31502.
Full textAbrahamová, Eva. "Zdanění stálé provozovny v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399381.
Full textVillagra, Cayamana Renée Antonieta, and del Pino Fernando Enrique Zuzunaga. "Trends in corporative income taxation in Latin America." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/116131.
Full textEl principal objetivo del presente trabajo es exponer el tratamiento del impuesto a la renta corporativo que otorgan las diferentes legislaciones de los países de Latinoamérica, procurando identificar y analizar las tendencias que de dicho tratamiento surgen; sin pretender hacer un análisis crítico ni exhaustivo de las mismas. Se identifican los aspectos más importantes del impuesto a la renta de los residentes, los gastos deducibles, los aspectos vinculados a la tributación de los no residentes, así como las medidas defensivas introducidas por las legislaciones domésticas que los Estados se han visto en la necesidad de implementar unilateralmente a fin de evitar laerosión de la base.
Deperon, Valter. "Tributação de resseguros no Brasil: discussão dos efeitos práticos após a solução de consulta n. 62/2017." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/22067.
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Após a abertura do mercado de resseguros pela Lei Complementar nº 126/2007, três categorias de resseguradores foram criadas no Brasil: local, admitido e eventual. Os dois últimos formados por companhias estrangeiras que se instalaram no Brasil. Diante disso, houve muita incerteza a respeito do tratamento tributário que deveria ser aplicado sobre as transações de resseguros internacionais que, resumidamente, são: prêmios de resseguros, comissões de resseguros e sinistros pagos. O mercado se autorregulou e passou a praticar e a interpretar as regras fiscais, conforme a legislação securitária e tributária então vigente. Em 2017, a Receita Federal publicou a Solução de Consulta Cosit nº 62 que basicamente reafirmou o tratamento tributário que o mercado estava praticando para as categorias local e eventual, porém inovou ao equiparar o ressegurador admitido ao local, para fins fiscais. A razão da equiparação deu-se em função da exigência regulatória da Superintendência de Seguros Privados (SUSEP) de que o ressegurador admitido deva constituir um escritório de representação no Brasil, conferindo poderes a um procurador para aceitar e vincular a empresa estrangeira perante o mercado brasileiro. Com isso, concluiu-se que tal atividade equivaleria à do ressegurador local. O efeito prático de tal conclusão é um tratamento tributário semelhante ao conceito de Estabelecimento Permanente (EP), e a aplicação de regras tributárias locais ao admitido implica em um aumento significativo da carga tributária e das exigências e custos contábeis, financeiros e operacionais ao ressegurador admitido, o que inviabilizaria o mercado de seguros e resseguros, diante da potencial falta de cobertura para os riscos administrados no Brasil. A determinação de tratamento tributário equiparado a ressegurador local à empresa estrangeira não pode ser realizada por presunções formais legais, mas necessitaria de um exame concreto e fático de que, materialmente, as decisões de assunção de risco, subscrição e pagamento de indenizações está sendo feita pelo escritório de representação no Brasil, e não apenas em virtude de documentos formais. As atividades do escritório de representação não se confundem com as do ressegurado admitido estrangeiro por ele representado, existindo total independência e autonomia societária, contábil, operacional e fiscal. Embora tenha poder para assinatura de contratos, se tais poderes não são exercidos, o risco de EP é mitigado. A clara demonstração de ausência de execução de poder decisório e assinatura de contratos, bem como a revisão total dos processos internos, com a definição clara das atividades que são desempenhadas pelo escritório de representação é elemento de prova fundamental para afastar as potenciais autuações e discussões administrativas e judiciais.
After the opening of the reinsurance market under Complementary Law 126/2007, three categories of reinsurers were created in Brazil: local, admitted and occasional. The last two were formed by foreign companies that expanded into Brazil. As such, there was a lot of uncertainty regarding the tax treatment that should be applied to international reinsurance transactions, as follows: reinsurance premiums, reinsurance commissions and claims (indemnities) paid. The market was then self-regulated and began to apply and interpret the tax rules, in accordance with the regulatory insurance and tax laws applicable at that time. In 2017, the Federal Tax Authorities (RFB) issued the Cosit Advance Tax Ruling (ATR) nº 62, which basically confirmed the tax treatment that the market was practicing for the local and the occasional categories, but innovated by equating the admitted category to the local reinsurers for tax purposes. The reason for such an equation was based on SUSEP's regulatory requirement for admitted reinsurers to establish a representation office in Brazil, and to grant acceptance and binding powers to a local attorney-in-fact. As a result, it was understood that such activity would be equal to the local reinsurer business. The practical outcome of this conclusion is to consider the foreign entity with a Permanent Establishment (PE) tax treatment, therefore applying local tax rules to them, which imply in a substantial increase in the tax burden, as well as a stricter and more costly accounting, financial and operational framework. This ultimately shall result the insurance and reinsurance market to be considered unfeasible in Brazil, and might result in a potential lack of coverage for Brazilian insurance risks. The determination of tax treatment to the foreign company cannot be carried out simply by legal and formal presumptions; rather, it must require a concrete and factual examination of whether, in essence, the decision-making of risk acceptance, underwriting and claims payments are being effectively executed by the representation office in Brazil, and not merely by virtue of formal documents. The activities of the representation office must not be confused with those of the foreign admitted reinsurer, since there have full autonomy, and operational, corporate governance and tax independency in each entity. Although it has the power to sign contracts, if such powers are not executed, the risk of PE is mitigated. A clear demonstration of the absence of decision-making power of execution and signature of contracts and the overall review of internal processes, with clear definition of the activities that can be performed by the representative office is a fundamental evidence to rule out the potential tax assessments and administrative and judicial disputes.
Garcia, Regina Vitoria Soares. "A tributação do ISS na sociedade da informação." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-05122016-134023/.
Full textThis study aims to analyze and identify disturbances that appear on the material and spatial criteria of incidence matrix-rule model of the Service Tax, arising from structural change resulting from the incorporation of new information and communication technologies (ICTs) in electronic trade transactions. The telematic resources not only deprived the business transactions of physical contact between the individuals involved, but relativized conditions of time and space inherent in all legal facts. Therefore, we sought to examine simultaneously, in a similar way, the issue of taxation of electronic commerce in the Brazilian States, through the International Tax Law, and the reality experienced by Municipalities in the law regarding the taxation of services affected by the same technological innovations. Thus, the study was guided by the definition of connecting factors, revealed in concepts such as permanent establishment and establishment rendering to delimit the jurisdiction imposing on legal facts inherent to electronic transactions. The study begins with the definition of legal and tax issues relating to electronic commerce, establishing its concept and analyzing its specific types and characteristics, studying the legal regime of digital assets, object of direct e-commerce transactions. Still in the preliminary study, we address aspects of the Brazilian Federation, defining the reality of Municipalities and analyzing their role in the Brazilian Federation, devising the composition of their own incomes and effective participation and potential tax revenue. This analysis is concomitant to that of grant of jurisdiction imposing in Brazil, and in comparative law, ending by revisiting the themes of partition within the competence of taxes on consumption and the dichotomy type-concept. Finally, after a preliminary analysis of these issues and based on an adequate theoretical support, we studied the specific Services Tax and the new reality in the provision of services arising from the restructuring of the companies, the redistribution of work steps, and the relativization of physical presence in trade relations, analyzing the changes in the concepts of service and establishment rendering in the definition of the powers of Municipalities. At the end, we will be investigating the possibility of applying the solutions used in the international law and doctrine proposals for the concretion of the concept of permanent establishmet, applied to that of establishment rendering under domestic law, in particular the configuration of data servers and websites like setting. In conclusion, after the proposal of setting criteria for material and spatial transactions in e-commerce, we dedicate a brief study of the practical application of the proposed mechanisms to some services that were modified by the incorporation of virtual media.
Collop, Lance. "Is the definition of "permanent establishment" ("PE"), as used in the Double Tax Agreements ("DTA's") of selected Southern African Development Community ("SADC") countries, sufficient to protect their taxing rights over their natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10286.
Full textKaloune, Salah. "Contrats internationaux en Algérie : applicabilité des conventions fiscales au service de l'investissement." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0126.
Full textAlgeria has initiated a policy of liberalization of its economy and seeks to integrate the world economy to get out of its dependence on hydrocarbons and diversify its economy. An incentive policy is put in place to accommodate foreign direct investment, which is a major challenge for increased trade, technology transfer, upgrading of local companies andjob creation. On the other hand, the establishment of a market economy requires an effective and stable legal environment that clearly defines the rights and obligations of economic operators, particularly with regard to the conclusion of contracts. The theoretical framework that we use to answer this question is the analysis of the place of conventions and taxes in the Algerian tax system and its correlation with the investment promotion policy. Are the tax conventions really such as to serve the investment? To do this, we have highlighted throughout our development the review of tax treaties to the test of international contracts to improve the legibility and transparency of the tax standard to promote the attractiveness of the territory
Bělušová, Kristýna. "Zdaňování pasivních příjmů ve vazbě na stálou provozovnu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241420.
Full textDe, Abreu Jeannine Netto. "A suggested interpretation note for section 9D of the Income Tax Act / J.N. De Abrea." Thesis, North-West University, 2010. http://hdl.handle.net/10394/4476.
Full textThesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
Sudding, Creagh. "Is the definition of "permanent establishment", as used in the double tax agreements of selected 'oil rich' central and North African countries, sufficient to protect the taxing rights on the natural resources of these countries?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10721.
Full textIncludes bibliographical references (leaves 141-148).
Given the considerable increase in international trade over the past 40 years, particularly between Africa and the rest of the world, there is a risk that the developing African countries are being exploited by the developed countries. The key to this exploitation is the fact that Africa possesses untouched natural resources (embedded with significant profits), which the developed countries, specifically profit seeking companies from these countries ('the non-resident entity'), seek to extract and exploit.
Pavliska, Petr. "Mezinárodní daňová optimalizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-224831.
Full textZusková, Kristýna. "Daňové aspekty vysílání zahraničních zaměstnanců do České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-18156.
Full textFuksová, Barbara. "Analýza uplatnění a přenositelnosti daňových ztrát v rámci EU." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165380.
Full textVilímková, Gabriela. "Mezinárodní zdanění příjmů z poskytování služeb v jiném členském státě EU." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225020.
Full textAdlkofer, Michelle Leigh, and Michelle Venter. "E-commerce: the challenge of virtual permanent establishments." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1020057.
Full textMaiden name: Venter, Michelle
O'Keefe, William James Wyse. "The taxation of permanent establishments in the Canadian offshore." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp01/MQ38649.pdf.
Full textHoang, Quang. "Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12468.
Full textThe purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.
In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.
The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.
Hongler, Peter, and Pasquale Pistone. "Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4509/4/SSRN%2Did2591829.pdf.
Full textSeries: WU International Taxation Research Paper Series
Koornhof, Carolina Jr. "The Attribution of Profits to Permanent Establishments Created by Cross-border Pipelines." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45979.
Full textMini Dissertation (LLM)--University of Pretoria, 2014.
tm2015
Mercantile Law
LLM
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Pepe, Flavia Cavalcanti. "Contribuição ao estudo do estabelecimento permanente." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-145035/.
Full textThe scope of this study is to analyze and reconstruct the foundations that outline the emblematic figure of permanent establishments. Although the international doctrine and case law have made great effort to provide such expression with a uniform concept - without which the legitimate exercise of the jurisdiction to tax business income could be impaired - there is still much to be discussed and examined. The global economy, which is based upon intense wealth mobility, attests the increasing diversification of entrepreneurial organization forms, in such a way that proper regulation requires a profound and continuous analysis, in order to meet the needs of the peculiarities of each business modality. Within this context, the clear definition and complete comprehension of this relevant concept (that of permanent establishments), as well as the delimitation of the criteria necessary to its proper application, are of the utmost importance for the modern commercial relations. Such importance derives from the role attributed to the permanent establishment in this essay, considered as an objective connecting factor elected by the double tax treaties in connection with business profits. Using the Model Convention of the Organization for Economic Co-operation and Development as a paradigm, and adding the input from the model elaborated by the United Nations, it will be possible to draw a multifaceted concept of permanent establishment, based upon some specific classificatory aspects. Such categories are the grounds for promoting a survey of the international conventions entered into by Brazil, as well as an analysis on how the norms enacted under such vehicles shall be operated in view of the Brazilian domestic law. In fact, the present thesis aims at providing readers with the necessary conceptual instruments to apply the concept of permanent establishment effectively and coherently with the international law practice. With that, this study elaborates on proposals to solve some tax problems emerged within the framework of the International Tax Law, with the purpose of contributing for the adoption of an approach by Brazil which is more consistent with the aspiration of the international community.