Academic literature on the topic 'Profit-sharing – Taxation – Law and legislation'
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Journal articles on the topic "Profit-sharing – Taxation – Law and legislation"
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Soom, Annika. "Does the European Union Primary Law Require Member States to Make Corresponding Adjustments?" EC Tax Review 29, Issue 2 (March 1, 2020): 97–103. http://dx.doi.org/10.54648/ecta2020011.
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Although for the time being the directive on tax dispute resolution mechanisms in the European Union has been transposed to the national legislation of majority of Member States and there is an effective solution for transfer pricing disputes, the taxpayers may need a faster solution for double taxation arising from transfer pricing adjustments. As the double tax burden undermines the internal market, this article analyses whether the European Union primary law could provide taxpayers with a solution. The potential requirement to make a corresponding downward adjustment is analysed in the light of freedom of establishment; moreover, considering the Belgium excess profit scheme, it is also examined whether State aid rules might require a corresponding upward adjustment. Transfer pricing, corresponding adjustment, Belgium excess profit, Article 9, upward adjustment, downward adjustment, profit shifting, double taxation, European Union primary law, OECD
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Stasiukynas, Andrius, Aušra Šukvietienė, and Tadas Sudnickas. "Factors Influencing NGO Activities: Lithuanian Case Study." International Journal of Criminology and Sociology 11 (December 31, 2022): 172–81. http://dx.doi.org/10.6000/1929-4409.2022.11.18.
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The article aims to explore the external and internal factors influencing the activities of NGOs, in Lithuania. A qualitative empirical study was conducted (10 expert surveys) on this issue, what are the factors that help and hinder the activities of NGOs in Lithuania. The study allowed us to identify groups of factors positively influencing the activities of NGOs: human skills; infrastructure, as well as the organisation's relationship with public authorities, the hindering factors were also identified: the application of contracting authority status to NGOs; "activities in the public interest" interpretation; peculiarities of taxation of non-profit organizations; etc. The most relevant groups of NGO activity problems and related legal acts were distinguished: application of the contracting authority status to NGOs (Law on Public Procurement of the Republic of Lithuania); Interpretation of “activities in the public interest” (STI material. Peculiarities of taxation of non-profit organizations; etc. legislation); application of corporate income tax to non-profit organizations (Law on Corporate Income Tax of the Republic of Lithuania).
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Ponomareva, Karina. "INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION." Law Enforcement Review 1, no. 4 (January 10, 2018): 66–74. http://dx.doi.org/10.24147/2542-1514.2017.1(4).66-74.
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Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS).Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules).In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect evidence, including the expansion of the practice of information exchange.
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Дорошина and Olga Doroshina. "TAXATION OF THE NONPROFIT SECTOR: CHALLENGES AND INNOVATIONS OF 2015." Journal of Public and Municipal Administration 4, no. 3 (September 28, 2015): 72–84. http://dx.doi.org/10.12737/13620.
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The variety of forms of NCOs and activities, the availability of different methods and sources of their financial support, changing legislation and other circumstances of the implementation of NGO activities are prerequisites that the taxation of non-profit organizations do not cease to be relevant. The paper describes some peculiarities of taxation of NGOs, business structures in the field of their charities. Based on current tax law changes 2015. Describes the problems NGOs and provides a brief overview of the status of this field at the moment in Russia and the Republic of Tatarstan.
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Kiryanova, Nadezda Nikolaevna. "Taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure: problems of theory and practice." Налоги и налогообложение, no. 3 (March 2020): 34–43. http://dx.doi.org/10.7256/2454-065x.2020.3.32940.
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This article examines the problem of taxation of the income of arbitration administrator in form of expenses reimbursed in the bankruptcy procedure. The author analyzes the problem of outlining the definition of income in tax law, considering the established law enforcement practice on the topic, as well theoretical approaches towards definition of this concept. The need is substantiated for legislative consolidation of the term of economic profit for the purpose of adherence to the principle of certainty of taxation of the incomes of private entities and formation of the universal law enforcement practice in settlement of tax disputes. In the course of this research, the author used a number of formal-logical methods: analysis, synthesis, induction and deduction. Based on the conducted study, it is suggested to form a position at the legislative level, according to which the expenses reimbursed by arbitration administrator in the of bankruptcy procedure are not defined as income according to the norms of tax legislation. The article describes the possibility for optimization of tax administration, related to computation and discharge of taxes by arbitration administrators as the subjects of professional activity.
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du Plessis, Izelle. "‘Place of Effective Management’: Finding Guidelines in Case Law." Intertax 48, Issue 2 (February 1, 2020): 195–217. http://dx.doi.org/10.54648/taxi2020017.
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The concept ‘place of effective management’ (POEM) is used in many States around the world. Yet the meaning of this concept remains somewhat ambiguous. It is important to establish where an entity is effectively managed, since many States still use The POEM as one of the criteria to determine residence in terms of their domestic legislation. Furthermore, The POEM is still relevant in several double taxation treaties (DTTs), even after the changes to the OECD Model Tax Convention and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. This article critically analyses significant judgments from the United Kingdom, South Africa, Canada and Australia. From these judgments, a set of guidelines to determine an entity’s POEM is compiled. These guidelines may assist both taxpayers and tax administrators in the application of the concept of the POEM to a new set of facts. Place of effective management, Central management and control, Residence, Taxation. Company, Board of directors, Trust, Trustees
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Kobylnik, Dmytro, and Anton Burchak. "Cryptocurrency as an object of tax law: practice of political application and legal regulation." Law and innovations, no. 2 (30) (June 2, 2020): 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.
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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.
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Magwape, Mbakiso. "Debate: Unilateral Digital Services Tax In Africa; Legislative Challenges And Opportunities." Intertax 50, Issue 5 (April 1, 2022): 444–58. http://dx.doi.org/10.54648/taxi2022039.
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As the Base Erosion and Profit Shifting (BEPS) Project attains a significant milestone with 130 Members of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework agreeing on international tax rules that address digitalization of the economy (Pillar 2), and the UN globally approving its tax treaty on Article 12(B) on automated digital services, a handful of African countries have joined their international counterparts in deviating from the global approach by developing and imposing unilateral digital services tax (DST) policy and legislation. This article examines the rationale of short-term measures of a unilateral DST, particularly in the African context post the COVID-19 pandemic and critically examines legislative measures imposed by a number of African countries. The article then contrasts general and specific challenges (applicable to African countries) in imposing a unilateral DST with opportunities that digital taxation presents for the continent, particularly in developing policy and legislation, and in implementation by tax administrations. DST, Africa, digital economy, tax, ATAF, OECD/G20 Inclusive Framework, BEPS, Pillar II, permanent establishment, allocation rules
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CHAIKA, Viktoriia V., Liubov M. KASIANENKO, Tamara A. LATKOVSKA, Nadiia Yu PRYSHVA, and Vasyl V. TOPCHII. "Legal Forms of Implementation of Foreign Tax Policy in the Context of European Integration of Ukraine." Journal of Advanced Research in Law and Economics 10, no. 1 (March 31, 2019): 85. http://dx.doi.org/10.14505//jarle.v10.1(39).10.
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The article defines the basic legal forms of implementation of the foreign tax policy of Ukraine. Particular attention is paid to characterizing the features of the EU tax policy. The assessment of the current state of approximation of the Ukrainian tax legislation to the EU standards is based on the legal analysis of the provisions of the Association Agreement between Ukraine and the EU and other regulations. The issue of approximation of the Ukrainian tax legislation to the acquis communitaire in the field of energy taxation has been updated. The legal forms of tax cooperation between Ukraine and the OECD are analyzed. The following areas of Ukraine's foreign tax policy are emphasized: joining the BEPS Action Plan and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. The legal description of certain provisions of bilateral agreements of Ukraine with the EU Member States and OECD in the area of avoiding double taxation of income and property is provided. On this basis, the conclusion is made about the decisive role of the contractual legal form in the process of implementing the foreign tax policy of Ukraine.
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Ponomareva, Karina. "Country Note: Legal Framework of Direct Taxation in the Eurasian Economic Union: Specific Ways of Harmonization and Comparison with Existing European Models." Intertax 48, Issue 6/7 (June 1, 2020): 659–86. http://dx.doi.org/10.54648/taxi2020059.
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The article considers directions of harmonization in the area of direct taxation in the Eurasian Economic Union (EAEU). The article also examines the actions of the EAEU Member States on the implementation of the Base Erosion and Profit Shifting (BEPS) Action Plan in national tax legislation. Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority. The author comes to the conclusion that the EAEU Treaty and other supranational acts show few limits of tax harmonization and mainly in the area of indirect taxation. In the area of direct taxation, the establishment of the principle of non-discrimination and convergence in the area of taxation of personal income are elements of harmonization in the area of direct taxation. At the national level, Member States have set the same taxes, including corporate income tax and personal income tax. However, in the absence of supranational acts of secondary law, national tax systems differ significantly. This is caused by the fact that the area of direct taxation is highly sensitive from the positions of tax sovereignty of Member States. The important part of the survey is the comparative study. The European Union (EU) has become the most comprehensive form of interstate integration. However, financial and political crises in Europe have shown the need to give up some of the sovereign rights of Member States in order to ensure a coherent policy. The European experience is of great theoretical and practical importance for creating new legal mechanisms of tax regulation in the EAEU. The models of functioning of the EAEU Court and of the European Court of Justice (ECJ) in the area of taxation are also compared in the article. Nigeria, local government, local people, tax, taxing powers, impose tax, collect tax, federalism, socio-legal problems; lack of financial authority.
Dissertations / Theses on the topic "Profit-sharing – Taxation – Law and legislation"
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Gumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa." Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.
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The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.
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Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.
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SCHMIDT-EISENLOHR, Tim. "Trade finance, bank mail-outs and profit taxation in an interconnected world." Doctoral thesis, 2010. http://hdl.handle.net/1814/14188.
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Defense date: 24 May 2010Examining Board: Prof. Giancarlo Corsetti, EUI, Supervisor; Prof. Andrew Bernard, Tuck School of Business at Dartmouth; Prof. Russell Cooper, EUI; Prof. Jonathan Eaton, New York University
Countries are increasingly linked internationally. The three models developed in this thesis shed light on how firms and governments respond to the increasing interconnectedness of the world economy, analyzing profit taxation, trade finance and government intervention in the event of a contagious banking crisis. They can help understand in how far integration is beneficial or harmful and what optimal policies might be. My first paper, which is joint work with Sebastian Krautheim, is based on the finding that larger firms are more likely to use tax haven operations to exploit international tax differences. We study a tax game between a large country and a tax haven modeling heterogeneous monopolistic firms, which can shift profits abroad. We show that a higher degree of firm heterogeneity increases the degree of tax competition, i.e. it decreases the equilibrium tax rate of the large country, leads to higher out flows of its tax base and thus decreases its equilibrium tax revenue. Similar effects hold for a higher substitutability across varieties. My second paper takes a first step towards building a theory of trade finance. Cross border transactions are conducted using different payment contracts, the usage of which varies across countries and over time. I build a model that can explain this observation and study its implications for international trade. In the model exporters switch between payment contracts optimally, trading of differences in enforcement and efficiency between financial markets in different countries. I find that the ability of firms to switch contracts is key to understand how trade flows respond to variations in financial conditions. Numerical experiments with a two-country version of the model suggest that limiting the choice between payment contracts reduces traded quantities by up to 60 percent. The third paper, which is joint work with Friederike Niepmann, analyzes ex-post intervention by governments in response to international banking crises under different cooperation regimes. Financial institutions are increasingly linked internationally and engaged in cross-border operations. As a result, financial crises and potential bail-outs by governments have important international implications. Extending Allen and Gale (2000) we provide a model of international contagion allowing for bank bail-outs financed by distortionary taxes. We single out inefficiencies due to spillovers, free-riding and limited burden-sharing. When countries are of equal size, an increase in cross-border deposit holdings improves, in general, the non-cooperative outcome. For efficient crisis management, ex-ante fiscal burden sharing is essential as ex-post contracts between governments do not achieve the same global welfare.
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Mashifane, Patricia Mamatime. "Base erosion and profit shifting in the applications economy– B2C: the ' Uber' economy." Thesis, 2017. https://hdl.handle.net/10539/24409.
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A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation, 31 March 2017Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have eliminated the need to establish subsidiaries and branches in countries which makes it difficult to locate the jurisdiction from which the cloud transaction has taken place. This new shift in physical operations has enabled Multinational Corporations MNCs to exploit gaps created in the international taxation arena due to old tax laws that were created at the time when border controls and regulations in the capital markets were relied on to protect against base erosion and profit shifting (BEPS). The main purpose of this research paper is to interrogate the current gaps that exist in the tax legislation specifically relating to the applications economy, reviewing relevant case studies both locally and internationally, in an attempt to fill the gaps in the local tax regime. This research will propose solutions to these gaps in an attempt to contribute towards South African applications technology taxation literature.
GR2018
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Van, der Walt Wessel Johannes. "The contribution of justice MM Corbett to the development of the law of taxation in South Africa." Diss., 2007. http://hdl.handle.net/10500/2086.
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Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law.
This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law.Auditing
M. Comm. (Accounting)
Books on the topic "Profit-sharing – Taxation – Law and legislation"
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Perdue, Pamela D. Qualified pension and profit-sharing plans. 2nd ed. Boston: Warren, Gorham & Lamont, 1998.
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Perdue, Pamela D. Qualified pension and profit-sharing plans. Boston: Warren Gorham Lamont, 1994.
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Macris, Michael. Basics of pension and profit-sharing plans. New York, NY: American Institute of Certified Public Accountants, 1994.
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Finston, Felicia A. Plan qualification: Pension and profit-sharing plans. 2nd ed. [Washington, D.C.]: Tax Management Inc., 2003.
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Elizabeth, King. Basics of pension and profit-sharing plans. New York, NY: American Institute of Certified Public Accountants, 1992.
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Macris, Michael. Basics of pension and profit-sharing plans. New York, NY: American Institute of Certified Public Accountants, 1995.
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O, Hargrove John, Daly Charles D, and California Continuing Education of the Bar., eds. Attorney's guide to pension and profit-sharing plans. 3rd ed. Berkeley, CA: California Continuing Education of the Bar, 1985.
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Schmitt, Ray. Administration's proposed changes in tax treatment of distributions from profit sharing plans. Washington, D.C: Congressional Research Service, Library of Congress, 1985.
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LaBombarde, Adrien R. A guide to nondiscrimination requirements for qualified pension and profit-sharing plans. Chicago, Ill. (4025 W. Peterson Ave., Chicago 60646): Commerce Clearing House, 1991.
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Macris, Michael. The complete guide to pension and profit-sharing plans: Discussion leader guide. [New York, NY: American Institute of Certified Public Accountants, 1991.
Find full textReports on the topic "Profit-sharing – Taxation – Law and legislation"
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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, December 2021. http://dx.doi.org/10.36501/0197-9191/21-040.
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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.