Academic literature on the topic 'Transnational tax law'
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Journal articles on the topic "Transnational tax law"
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Oliveira, Ludmila, and Tarcisio Magalhaes. "Transnational Tax Law-Making in Brazil." Intertax 48, Issue 8/9 (August 1, 2020): 708–18. http://dx.doi.org/10.54648/taxi2020066.
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This Article is the first to offer a historical study of the evolution of Brazil’s tax system since the end of the Second World War until the present day, centring on the influence of external actors and institutions. In doing so, it advances two novel contributions to the literature. First, it provides a country-specific account of transnationalization in tax law-making through time, explained in light of social, economic, and political circumstances. Second, it proposes a critical discussion on the role of foreign expertise in shaping domestic tax law and policy. What the history of Brazil’s development struggles reveals is that Global North experts had many chances to ‘fix’ the country’s problems, but they have for the most part not been successful. Regardless of the merits or demerits of their ideas, there are many Brazilian experts all around the country who are highly capable in advising, consulting, and advocating for tax reform, and they should be the ones with primary access to lawmakers. Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.
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López Espadafor, Carlos María. "Recorrido transnacional de la soberanía tributaria = Transnational route of the tax sovereignty." CUADERNOS DE DERECHO TRANSNACIONAL 10, no. 1 (March 8, 2018): 306. http://dx.doi.org/10.20318/cdt.2018.4124.
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Resumen: El concepto de soberanía tributaria tiene una especial proyección en el ámbito transnacional. La evolución sufrida por la soberanía tributaria internacional, hace necesario estudiar la validez de las tradicionales normas generales del Derecho Internacional Tributario. Se debe analizar la vigencia de los principios tradicionales del Derecho Internacional Tributario, en atención a la importante evolución de éste. Se trata de una disciplina internacional en constante evolución, pero que, sin embargo, nunca ha estado bien estructurada dogmáticamente, de ahí la especial importancia del análisis de las cuestiones apuntadas.Palabras clave: Derecho Financiero y Tributario, soberanía tributaria, Derecho Internacional Tributario.Abstract: The concept of tax sovereignty has a special projection in the transnational realm. The evolution undergone by the international tax sovereignty, make it necessary to study the validity of the traditional rules of International Tax Law. It must analyse the state enforcing the traditional principles of International Tax Law, in view of the important developments. It is an international discipline in constant evolution, but which, however, it has never been dogmatically well structured, hence the special importance of the analysis of the issues mentioned.Keywords: Financial and Tax Law, tax sovereignty, International Tax Law.
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Khavanova, Inna A. "Diagnostics of a Tax Benefit in National and International Law (Methodological Aspects)." Taxes 1 (February 18, 2021): 36–40. http://dx.doi.org/10.18572/1999-4796-2021-1-36-40.
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The article is devoted to the aspects of substantiation of tax benefit in transnational operations. The schemes of tax evasion including transnational ones face strong opposition in national legislation, judicial doctrine and provisions of international agreements. In author`s opinion, now the doctrine of unfounded tax benefit is at the new stage of development after the adoption of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation on appraisal by arbitration courts of relevance of gaining of tax benefit by tax residents, dated October 12 № 53. The author examines interaction between internal (Article 54.1 of the Tax Code of the Russian Federation) and international tax rules taking into account new approaches adopted after the OECD/G20 Base Erosion and Profit Shifting Project was realized. Special attention is paid to Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting particularly to principle purpose test. The author notes that principle purpose test was designed on the basis of legal link between principal purposes of tax payer transaction and object and purpose of international agreement. The nature of such approach can be explained by peculiarities of international agreements for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
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Dorigo, Stefano. "Mutual Recognition versus Transnational Administration in Tax Law: Is Fiscal Sovereignty Still Alive?" Review of European Administrative Law 13, no. 3 (October 15, 2020): 109–33. http://dx.doi.org/10.7590/187479820x16007576818861.
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This paper analyses the evolution of the concept of mutual recognition in tax matters. For many decades, the prevailing idea was that a state's fiscal sovereignty prevented the recognition of a foreign tax decision. Now, however, the situation is changing, especially following the economic crisis of 2008 and the proliferation of international tax avoidance phenomena fed by multinational enterprises. As a consequence of these recent developments, tax decisions have often become the result of the contribution of several national authorities (sometimes also supported by supranational bodies). Mutual recognition has thus become basically useless. One can therefore speak about a new notion of tax sovereignty, according to which the peculiarities of a single legal system are not protected either through mutual closure or mutual recognition, but via ex ante procedural cooperation.
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Tedja, Adrian Adhitana, Vincent Arta Wijaya, and Jevelyn Lidyawati. "Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities." Notaire 2, no. 2 (August 8, 2019): 143. http://dx.doi.org/10.20473/ntr.v2i2.13174.
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The Automatic Exchange of Information (AEOI) is a product of common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reveal tax payers information to the state, many tax payers will eventually lose interest in one state and start seeking tax havens, which will impact the economy and business sectors as well as trade policies between states. The purpose of this research is to find out what law governs AEOI in Indonesia and its impact on transnational jurisdiction between ratifying and non-ratifying states. This research is a juridical-emphirical research which uses statute approach, conceptual approach and comparative approach. The research compares Indonesia laws including banking law as well as statistics of Indonesian economic growth since the enactment of tax amnesty as a reaction towards AEOI.
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Spence, Ian. "Globalization of Transnational Business: the Challenge for International Tax Policy." Intertax 25, Issue 4 (April 1, 1997): 143–47. http://dx.doi.org/10.54648/taxi1997029.
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Fu, Shaun. "Tax Challenges of a Digitalizing Europe – A Comparative Analysis of the Multilateral Two-Pillar Solution with the European Commission’s Proposals." Zeitschrift für europarechtliche Studien 25, no. 3 (2022): 651–86. http://dx.doi.org/10.5771/1435-439x-2022-3-651.
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The challenge of adapting the customary international corporate tax system to the digitalising economy persists as a transnational issue affecting multiple States globally. In resolving such a transnational issue in corporate taxation, it might have seemed an opportune moment for the European Union (EU) to apply its approach towards supranational governance or the Monnet method. Yet, despite the European Commission advancing three solutions, two Interim and one Comprehensive, to confront the corporate tax challenges of the digitalising economy, the Monet Method revealed its limits, with the proposals failing to attain unanimity among EU Member States. Simultaneously, such proposals have drawn severe academic and political criticism for their protectionism. Instead, with the parallel conclusion of a multilateral Two-Pillar Solution, the Commission has since withdrawn its unilateral proposals and pledged its support towards implementing the Two-Pillar Solution. The focus of this article shall thus be to ultimately draw a comparative analysis of the Two-Pillar Solution with the Commission’s proposals while exploring how the former has since made some improvements upon the latter in tackling the corporate tax challenges of the digitalising economy. Further opinions on the Two-Pillar Solution’s design flaws and appropriate alternative solutions will also be briefly provided within this article.
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Sauer, Christian, Rainer Heurung, and Ariane Bresgen. "Germanys Statutory Treatment of Special Payments in Transnational Cases." Intertax 42, Issue 10 (October 1, 2014): 644–52. http://dx.doi.org/10.54648/taxi2014057.
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In the field of business taxation, the German and Austrian concepts of co-entrepreneurship (Mitunternehmerschaft) take special positions. Following these concepts, partnership profits are attributed to partner shares and, accordingly, the partners are taxed independently under the transparency or pass-through principle (Transparenzprinzip) based on their respective shares and the special payments they receive from the partnership. Special payments (Sondervergütungen), for instance, interest on a loan granted to the partnership by a partner, are treated as income from commercial business according to domestic law. Therefore, section 50d, paragraph 10, of the Income Tax Act (Einkommensteuergesetz [EStG]) determines that the special payments are treated as a business profit for treaty purposes. As a result, Germany waives the right to tax the partner as a German permanent establishment (PE). In transnational arrangements, the unique German system often results in conflicts of qualification. On this account, our paper points out the consequences resulting from the treatment of special payments. Based on case studies with inbound and outbound investments, we outline the current status of the German treatment of special payments in transnational dealings and summarize future prospects.
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Swiech-Kujawska, Katarzyna. "Tax and Legal Instruments of Protection of Ambient Air as Seen in the Example of the Thermal Upgrade Relief." Journal for European Environmental & Planning Law 17, no. 4 (November 13, 2020): 426–42. http://dx.doi.org/10.1163/18760104-01704005.
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Abstract Ambient air is one of the most essential natural resources. Its quality directly impacts the health of living organisms. Thus it determines the scale of public spending as a consequence of atmospheric pollution. At the same time, due to the properties of this resource, the problem of its protection has a transnational, global dimension. Therefore, states should undertake and constantly intensify activities the goal of which is to meet not only ambient air quality norms, but also those norms which will allow an effective impact on the improvement of its quality. Instruments and institutions falling under various branches of the law, including the tax law, are used for this purpose. A thermal upgrade relief was introduced to the Polish tax system at the beginning of 2019. The basis and principles of its application were defined in the personal income tax act. The paper presents substantiated use of tax instruments in the protection of ambient air, the legal basis and principles of application of the discussed tax preference. The conducted analysis gave rise to the formulation of de lege lata and de lege ferenda conclusions.
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Carminati, Lara. "Between ethics and law." Society and Business Review 14, no. 1 (February 11, 2019): 2–11. http://dx.doi.org/10.1108/sbr-04-2018-0032.
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PurposeThe purpose of this paper is to offer a critical and broad perspective on how transnational companies (TNCs) behave in the global context, focussing its attention on the controversial issue of tax avoidance in the UK. It pursues this aim by taking into account not only economic globalisation, mobility of capital and tax havens but also ethics and corporate social responsibility.Design/methodology/approachThis paper seeks to provide an interdisciplinary viewpoint drawing not only from well-established scholarly literature but also from real cases and evidence, such as the scandals involving corporate giants, such as Starbucks, Google and Amazon in the UK.FindingsThis paper highlights the fundamental interplay and mutual aid of ethics and international laws, underlining the increasing importance of corporate social responsibility principles in today’s business practices. However, it also emphasises the need of reinforcing these principles with either regional or universalistic legal approaches to tackle TNCs’ misconduct in the international arena.Practical implicationsThis paper suggests that by establishing and enforcing international business laws, increasingly aligned with ethical principles, the gap between ethics and legislation can be consistently bridged. Hence, TNCs’ behaviour could be more efficiently controlled.Originality/valueThe paper contributes to the literature on modern economic globalisation by providing a comprehensive and integrative perspective on TNCs’ behaviour, accounting for the interplay of socio-ethical, legal and business principles.
Dissertations / Theses on the topic "Transnational tax law"
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Chou, Sophie S. "The Foreign Account Tax Compliance Act: The Solution or the Problem?" Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1247.
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Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal.
This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad.
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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.
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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.
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Ben, Abdallah-Mahouachi Hanène. "L'apport de la jurisprudence du Tribunal arbitral du sport à l'ordre juridique sportif." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1087.
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Le Tribunal arbitral du sport (TAS), organe de résolution des litiges sportifs par la voie de l’arbitrage, rend des sentences qui, grâce à la pratique du précédent, acquièrent la cohérence nécessaire à la formation d’une jurisprudence. À travers cette jurisprudence, le TAS contribue à l’édification d’un ordre juridique sportif global et autonome. Cette contribution est le résultat d’un double apport, normatif et structurant. D’abord, les règles prétoriennes produites par le TAS et formées essentiellement des principes généraux constamment appliqués par les arbitres, constituent une source de droit à l’intérieur de l’ordre juridique sportif. Certains de ces principes, principalement ceux permettant de protéger la sincérité des compétitions et les droits fondamentaux des athlètes, se démarquent par leur caractère intangible pour former l’ordre public sportif. La mise à l’écart du droit étatique au profit de l’application de ces principes, mais aussi des règlements sportifs, permet d’assurer l’autonomie de l’ordre juridique sportif. Ensuite, ces principes sont un facteur de structuration de l’ordre juridique sportif, dans la mesure où leur intervention favorise la cohérence du système. Cette structuration est le résultat de l’application de ces principes pour contrôler l’exercice par les organisations sportives de leurs compétences réglementaires et disciplinaires et pour délimiter les pouvoirs de chacune des composantes du mouvement sportif. Dans les deux cas, ces principes deviennent des standards communs qui s’imposent à l’ensemble de la communauté sportiveThe Court of arbitration for sport (CAS), an arbitration body in sport disputes, passes sentences which, thanks to the practice of the precedent, get enough coherence to constitute a jurisprudence. Through this jurisprudence, CAS contributes in the erection of a global and autonomous sports legal order. This support is the result of a double contribution, normative as well as structuring. First, the pretorian rules generated by CAS and formed mainly by the general principles commonly applied by the judges, constitute a source of law within the sports legal order. Some of these principles, namely those aimed at protecting the fairness of the competitions and the fundamental rights of athletes, stand out with regards to their intangibility to form the sport public order. Discarding state law in favor of the application of these principles as well as of sport regulations, guarantees the autonomy of the sports legal order. Thereafter, these principles are considered as a structuring factor of the sports legal order, in that their intervention favors the coherence of the system. This structuring results from the application of these principles in order to monitor the practices by the sport organizations of their regulatory and disciplinary competences and also to confine the power of each of the components of the sport movement. In both cases, these principles become common standards for the whole sport community to abide by
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Köche, Rafael. "História do Futuro da Fiscalidade: política fiscal internacional, transnacionalização do direito e democracia na era da globalização." Doctoral thesis, 2021. http://hdl.handle.net/2158/1250850.
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The globalization, financialization and digitalization of the economy have produced important effects on the notion of sovereignty, territory, law, and State. Since the 2008 Crisis, a new global financial architecture, new governance and transparency standards, and new international tax regulatory framework have been set up, such as the BEPS Project. This change of paradigm has been further exacerbated by the Covid-19 pandemic. Such epochal transformations produced changes in the economic production system (from an industrial to a post-industrial capitalism), in the legal production system (from statutory law to transnational law), in the processes of political legitimation (from a representative to a post-representative democracy). The available theories of democracy do not offer sufficiently complex conceptual tools allowing a realistic interpretation of the relationship between democratic institutions and the increasing complexity of post-industrial societies. The tax base erosion,
the concentration of wealth and the increase in inequality challenge contemporary tax systems. We are going through a transformation of the Welfare State model, in which a new type of capitalism and a new form of life are emerging, very different from previous phases of social development. These transformations deserve to be theorized, to the extent that they put into crisis a number of fundamental conceptual categories of social sciences. International fiscal policy is, in this sense, a privileged example of these epistemological transformations that are taking place within the theory of the state, the theory of law and the theory of democracy.
Books on the topic "Transnational tax law"
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Kube, Hanno. National tax law and the transnational control of state aids: On the need for a further reconciliation of economic and social policy concerns in transnational law. Badia Fiesolana, San Domenica (FI): European University Institute, 2001.
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Water on tap: Rights and regulation in the transnational governance of urban water services. Cambridge, UK: Cambridge University Press, 2011.
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Becker, Ulrich, and Olga Chesalina, eds. Social Law 4.0. Nomos Verlagsgesellschaft mbH & Co. KG, 2021. http://dx.doi.org/10.5771/9783748912002.
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Digitalisation and the changing world of work are calling into question the standard employment model as a basis for social security systems. Whilst a growing number of publications deal with the consequences for industrial relations and labour law, social law is still being left out of most research projects on digital work. This book aims at widening the perspective. It concentrates on the two most important questions in the context of social protection in a digitalised world, namely access to social protection systems and their future financing, putting emphasis on platform work. It gives an overview of different national approaches to these questions, it analyses the respective solutions in a comparative manner, and it puts them into a transnational context. By bringing together case studies from Belgium, Italy, the United Kingdom, the Netherlands, Denmark, Sweden, Spain, France and Estonia and addressing the specific reform challenges for EU standard setting, EU coordination and the relation to tax law, the book provides new insights on what a “Social Law 4.0” should look like.
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Yue jing fan zui yu kong zhi dui ce: '95 Xianggang" yue jing fan zui yu kong zhi dui ce yan tao hui" lun wen ji. Zhongguo she hui ke xue chu ban she, 1995.
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Water on Tap: Rights and Regulation in the Transnational Governance of Urban Water Services. University of Cambridge ESOL Examinations, 2012.
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Morgan, Bronwen. Water on Tap: Rights and Regulation in the Transnational Governance of Urban Water Services. Cambridge University Press, 2011.
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Morgan, Bronwen. Water on Tap: Rights and Regulation in the Transnational Governance of Urban Water Services. Cambridge University Press, 2011.
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Morgan, Bronwen. Water on Tap: Rights and Regulation in the Transnational Governance of Urban Water Services. Cambridge University Press, 2011.
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Morgan, Bronwen. Water on Tap: Rights and Regulation in the Transnational Governance of Urban Water Services. Cambridge University Press, 2011.
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Rosario, Vanessa Pérez. Multiple Legacies. University of Illinois Press, 2017. http://dx.doi.org/10.5406/illinois/9780252038969.003.0005.
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This chapter studies the work of Puerto Rican, Dominican, and Cuban writers in the diaspora who inherited and extended Burgos's legacy in the contemporary public imaginary. Her legacy among queer, feminist, and diaspora writers highlights the challenge to the Puerto Rican literary canon, the cult of patriarchy, and the foundational myth of la gran familia in Puerto Rican literature, which began to decline in the 1970s. For groups traditionally omitted from the national imaginary, claiming Burgos offered a way to tap into the island's nationalistic impulses, shared history, and social memory. Moreover, in a cosmopolitan city such as New York, Burgos became a transnational Latina/o cultural icon. Reinventing, reimagining, and riffing off Burgos becomes a way for artists to voice their struggles for recognition and self-determination in New York, echoing the themes developed in her writing.
Book chapters on the topic "Transnational tax law"
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Trojan, Wojciech Bolesław. "Antropologia pieniądza w Somalilandzie." In Wymiary antropologicznego poznawania Afryki. Szkice z badań ostatnich, 189–221. University of Warsaw Press, 2022. http://dx.doi.org/10.31338/uw.9788323556183.pp.189-221.
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Somaliland has survived a period of complete isolation and financial blockade associated with being cut off of the SWIFT system, owing to emigrants residing in the UK, Canada, Australia and the Scandinavian countries, who assisted their families in the country of origin via the money transfers of the hawala system. The income from the seaport of Berbera and a tax on khat sales are sources of enrichment for the major Somaliland clans. During the sanctions period, transnational know-how was developed, which allowed for the creation of a modern, autonomous system of certified money transfers. As in the case of hawala, the success was based on the capital of trust and on customer networks. The internal market of Somaliland uses the GSM cell phone network for daily money transactions. In practice, the plan for independent cashless transactions has been fulfilled. Somaliland has made a digital revolution in line with the sharia law, defending its financial sovereignty.
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Rowedder, Simon. "“Normal Fruits for Laos, Premium Fruits for China”." In Cross-Border Traders in Northern Laos. Nieuwe Prinsengracht 89 1018 VR Amsterdam Nederland: Amsterdam University Press, 2022. http://dx.doi.org/10.5117/9789463722360_ch02.
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This chapter focuses on Luang Namtha traders’ role in the transnational trade of Thai fruits between Thailand and China, radiating out from a Tai Lue village in northern Thailand. They appear to have a major stake as middlemen mediating between Thai and Chinese traders’ fruit-related quality contestations. Central to this is their discourse and practice of reserving high-quality fruits for the Chinese market and mediocre fruits for the Lao market. While their view of an under-performing agricultural sector explains the import of Thai fruits, their perception of China’s economic supremacy explains the further export of premium fruits to China. Lao cross-border traders purposely reproduce a frontier of nationally stereotyped differences to enable and sustain the transnational flow of Thai fruits.
Conference papers on the topic "Transnational tax law"
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Pérez Monge, Luis Alonso. "La infraestructura que desdibuja una frontera." In Seminario Internacional de Investigación en Urbanismo. Bogotá: Universidad Piloto de Colombia, 2022. http://dx.doi.org/10.5821/siiu.10059.
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Technological advances, the immediacy due to accessibility, speed and connectivity, have modified the notion of time and the way we perceive space. This has had an impact on the way of understanding and transiting borders, in some conflictive cases they have put aside political differences, in order to have a better global competitive position, seeking new ways of dialogue, pacts and reopening, through development of connectivity projects that articulate the territory. Central America is no exception, where neighbors Nicaragua and Costa Rica plan independent transoceanic trade crossings just 50km from each other, with their border line in the middle of their proposals. This would double the services and cause a natural impact. Therefore, it is pertinent to propose a unified and collaborative project that achieves an articulation of the systems and breaks with the segregation generated by the border transnational cohesion from the infrastructural systems.
Keywords: Infrastructure, border, integration, canals.
Topic: Analysis and territorial project. Los avances tecnológicos, la inmediatez por la accesibilidad, la velocidad y la conectividad, han modificado la noción del tiempo y la manera en cómo percibimos el espacio. Esto ha repercutido en la manera de entender y transitar las fronteras, en algunos casos conflictivos han dejado de lado las diferencias políticas, con el fin de tener una mejor posición global competitiva, buscando nuevas vías de diálogo, pactos y reaperturas, por medio del desarrollo de proyectos de conectividad que articulan el territorio. Centroamérica no es la excepción, donde los vecinos Nicaragua y Costa Rica plantan pasos comerciales transoceánicos independientes a tan sólo 50km entre ellos, con su línea fronteriza en medio de sus propuestas. Esto duplicaría los servicios y provocaría un impacto natural. Por lo que es pertinente plantear un proyecto unificado e integral, que logre una articulación de los sistemas y rompa con la segregación que genera en esta franja territorialmente sensible.
Palabras clave: infraestructura, frontera, integración, canales.
Bloque temático: Análisis y proyecto territorial.
Reports on the topic "Transnational tax law"
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.
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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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Moore, Mick. Glimpses of Fiscal States in Sub-Saharan Africa. Institute of Development Studies (IDS), October 2021. http://dx.doi.org/10.19088/ictd.2021.022.
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There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.