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Shchetinina, L. V., S. H. Rudakova, N. S. Danylevych et T. O. Bidna. « The Governmental Regulation of Remuneration : World Experience, Comparisons, Opportunities for Implementation ». Business Inform 1, no 528 (2022) : 224–30. http://dx.doi.org/10.32983/2222-4459-2022-1-224-230.
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The purpose of writing the article is to analyze the nature of the transformation of governmental regulation of wages both in the world and in Ukraine in epidemiological conditions. In the vast majority of countries, there is currently a profound transformation of governmental regulation of remuneration at the macro level. The Ukrainian labor market is also gradually adapting to changes, innovations and modern socioeconomic realities. For example, the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus disease (COVID-19)» was adopted as a kind of reaction of the State to the need for changes in the field of remuneration. To compare the results of the State’s policy in the field of remuneration, as well as the relationship between social partners in the context of the COVID-19 pandemic, the average monthly wage in 2019-2021 can be used. It should be noted that not always the growth of average monthly wages indicates the economic growth of the country. The main indicator of the country’s economic development is gross domestic product (GDP). The coronavirus pandemic, quite naturally, had a negative impact on the economies of countries – in most countries there is a decrease in GDP. Ensuring growth of wages in these conditions is an indicator of strong social policy and/or social and labor relations in the field of labor remuneration. By means of social policy in the country, the State regulates the minimum wage. Most countries have increased the minimum wage to stabilize labor incomes during the pandemic. The main instrument of the State’s influence on wages in Ireland, Germany, Norway, Finland and the United States during this period is the provision of temporary subsidies for wages, which are introduced to save jobs and support the income of employees. Also, the experience of governmental regulation of wages in developed countries during the pandemic includes payment of subsidies to employers, tax crediting, and reduction of the tax rate. At the same time, the implementing of foreign practices in the field of remuneration requires taking into account Ukrainian realities.
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Buursma, Jogchum, et Xavier Auerbach. « The Netherlands : New Legislation Regarding the Taxation of Trusts ». Intertax 38, Issue 8/9 (1 août 2010) : 465–71. http://dx.doi.org/10.54648/taxi2010049.
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With effect from 1 January 2010, the Dutch Inheritance and Gift Tax Act 1956 (IGTA) has been revised. The Netherlands Ministry of Finance identified the taxation of existing trust schemes and schemes that make use of irrevocable discretionary trusts allowing the avoidance of income tax and/or inheritance or gift tax in particular, as one of the most important objectives of the revision of the IGTA. The basic idea of the new legislation is that irrevocable and discretionary trust schemes are ignored for tax purposes (both for personal income tax and for IGTA purposes) and their income and assets attributed to the individuals involved.
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Krajčírová, Renáta. « Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition ». EU agrarian Law 5, no 2 (1 décembre 2016) : 33–36. http://dx.doi.org/10.1515/eual-2016-0010.
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Abstract The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.
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Burton, Hughlene A., et Noel Brock. « Congress Finally Passes Carried Interest Legislation, But is it Enough ? » ATA Journal of Legal Tax Research 17, no 1 (1 mars 2019) : 9–24. http://dx.doi.org/10.2308/jltr-52586.
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ABSTRACT After numerous failed previous attempts to enact legislation taxing “carried interest” income attributable to services as compensation income versus capital gains, Congress enacted Section 1061 as part of the Tax Cuts and Jobs Act. Unlike previous proposals, which would tax carried interest income attributable to services as compensation income, Section 1061 simply reclassifies some carried interest income attributable to services as short-term capital gain. By choosing to treat carried interest income attributable to services as short-term capital gain instead of as compensation income, Section 1061 exempts such income from self-employment tax and allows taxpayers to offset such income with an unlimited amount of short-term capital losses. This paper reviews the requirements under Section 1061 and explains several ambiguities created by the new law. In addition, this paper examines whether Section 1061 follows sound tax policy. The authors find that Section 1061 does not follow the tax policy concepts of equity and fairness, economic efficiency, neutrality, simplicity, or certainty. In addition, the authors find that Section 1061 will have minimal impact, as most carried interest is held longer than the required period to qualify as long-term capital gain.
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Richardson, Ivor. « Simplicity in Legislative Drafting and Rewriting Tax Legislation ». Victoria University of Wellington Law Review 43, no 3 (1 septembre 2012) : 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.
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The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.
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Tepperová, Jana, et Lucie Rytířová. « Tax Law : Third Party As Payer of Income from Dependent Activity ». International and Comparative Law Review 13, no 1 (1 juin 2013) : 147–61. http://dx.doi.org/10.1515/iclr-2016-0065.
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Abstract Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.
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Kok, Reinout. « Compatibility of Exit Taxes and Community Law ». EC Tax Review 20, Issue 2 (1 avril 2011) : 62–74. http://dx.doi.org/10.54648/ecta2011007.
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In 2010, the pressure on exit taxes in the field of corporate income taxation has increased. In this article, it will be investigated which kind of exit taxes exist in the field of corporate income tax. The Dutch corporate income tax will be used as an example. First, the author analyses the exit taxes from a domestic legislation and a tax treaty point of view. Dutch legislation provides for an immediate taxation over the hidden reserves of the assets/liabilities of a company that migrates and, as a result, is no longer effectively taxable in the Netherlands. Subsequently, it is being investigated whether levying an exit tax is a forbidden infringement on the freedoms of the Treaty on the Functioning of the European Union (TFEU). The author comes to the conclusion that the exit tax forms an infringement on the freedom of residence, but that the preservation of the balanced allocation of taxing power forms a justification. However, the exit tax provisions are not proportional: a mechanism with, for example, a preservative assessment would be more proportional. However, because of the unclarity regarding the application of the proportionality principle by the ECJ, it could be that the ECJ will accept an immediate taxation upon exit and will not force the Netherlands to introduce a preservative assessment mechanism in the field of corporate income tax.
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Kucia-Guściora, Beata. « Tax Abolition Relief vs. Tax Fairness ». Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no 1 (21 juillet 2022) : 233–49. http://dx.doi.org/10.32084/tekapr.2021.14.1-20.
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This article relates to the personal income tax relief, hereinafter referred to as the tax abolition relief, which has been applicable since 2008. On its implementation as well as during its further application, the tax abolition relief gave rise to numerous difficulties of interpretation. Consistently, the point of reference throughout the legislation process and the application of law has been the principle of tax fairness. This aspect has also been raised during the recent implementation of the amendments to this tax relief. The author analyses the origin justifying the tax abolition relief and its substance, considering the amendments that became binding since the beginning of 2021. The study material was based on the Polish legislation and doctrine and expanded by the aspects of international tax law.
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Costa, David, et Lilla Stack. « The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act ». Journal of Economic and Financial Sciences 7, no 2 (31 juillet 2014) : 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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Rowinanto, Wachid, Erwin Owan Hermansyah Soetoto et Noviriska. « Penerapan Hukum Dasar Pengenaan Pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Pada Usaha Perkebunan Kelapa Sawit ». Jurnal Hukum Sasana 9, no 2 (14 décembre 2023) : 291–304. http://dx.doi.org/10.31599/sasana.v9i2.2493.
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This study discusses the basic law on the basic object of imposing income tax Article 22 of Law Number 36 of 2008 concerning Income Tax on oil palm plantation businesses. The purpose of this study is to determine whether the application of the basic law of imposition of Article 22 income tax is in accordance with the provisions of the applicable legislation. The research method used is the juridical-normative method, built on scientific disciplines and the workings of normative law, namely legal science whose object is the law itself, namely Article 22 Income Tax on oil palm plantations. Basic regulation of the imposition of Income Tax objects Article 22 of Law Number 36 of 2008 concerning Income Tax which is described through the Minister of Finance Regulation Number 16/PMK.010/2016 the Vagueness of Legal Norms Normatively a regulation is considered certain because it is made and implemented rationally and clearly, so there is a need for certainty of legal norms on the basic law of the basic object of imposition of Article 22 Income Tax. Keywords: Income Tax Article 22, Fresh Fruit Bunches, Vagueness of Legal Norms.
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Barrett, Jonathan. « Dissonance between Fact and Law : The Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright ». Victoria University of Wellington Law Review 52, no 4 (26 janvier 2022) : 689–708. http://dx.doi.org/10.26686/vuwlr.v52i4.7400.
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The principal income tax statutes of both New Zealand and Australia provide special concessions for taxpayers who earn exceptional copyright income in a year of assessment. As authors (creators) of copyright-protected artistic works, visual artists are potential beneficiaries of these preferences but, because they typically produce singular artworks that are not licensed for reproduction, they cannot directly benefit from copyright or, as a consequence, tax concessions granted to copyright assignors or licensors. In New Zealand, a taxpayer who receives peak copyright payments can opt to average those receipts over more than one assessment year. An Australian taxpayer can spread their more broadly defined assessable professional income and, if they operate a professional arts business, may enjoy an exception to the non-commercial loss rules, and so may claim net losses in the year they are incurred. The substantive provisions of neither the Income Tax Act 2007 nor the Income Tax Assessment Act 1997 (Cth) expressly incorporates provisions of copyright legislation but both taxing statutes explicitly import copyright terminology and, implicitly, concepts and doctrine. Examination of differences between fact and law is a significant field of legal research. In taxation studies, John Prebble's identification of "ectopia" presents the best-known analysis. Prebble characterises income tax law as "ectopic" (out of place), inasmuch as it is dislocated from the facts to which it relates. Copyright law is likewise dislocated from typical artistic practice. When copyright principles are incorporated into income tax legislation, the relevant provisions may be doubly estranged from the facts to which they relate. This article, which has an Australasian jurisdictional focus but also draws on Quebecois tax legislation, investigates that possibility and considers, in particular, the consequences for equity in income taxation.
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Kobylnik, Dmytro, et Anton Burchak. « Cryptocurrency as an object of tax law : practice of political application and legal regulation ». Law and innovations, no 2 (30) (2 juin 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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Shovheniuk, Sofiia. « ПОРІВНЯЛЬНО-ПРАВОВИЙ АНАЛІЗ ОПОДАТКУВАННЯ В ЕСТОНІЇ, НІДЕРЛАНДАХ ТА УКРАЇНІ НА ПРИКЛАДІ ОКРЕМИХ ПОДАТКІВ ». Visnyk of the Lviv University. Series Law, no 78 (20 juin 2024) : 203–14. http://dx.doi.org/10.30970/vla.2024.78.203.
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The article deals with the comparative legal analysis of taxation in Ukraine, Estonia and the Netherlands on the example of corporate income tax, value added tax as well as land tax (a type of real estate tax). The author examines current trends in the administration of these taxes in the context of comparison of each of the countries; foreign experience of gradual formation of existing tax systems is considered. The author emphasises that Ukraine's current tax system needs to close all gaps and imperfections by implementing European experience. After all, the development of integrated EU law in the field of tax policy gradually eliminates differences in views on the scope of restrictions on the tax autonomy of Member States. This body of law is recognised as a common heritage of the EU, and more and more member states are incorporating it into their national tax legislation. Ukraine is currently in an active phase of harmonisation with EU legislation, including tax legislation. The research materials of this article will be useful for a better understanding of the key areas of such ongoing process in the field of taxation, as well as certain types of taxes. Keywords: taxes, taxation, real estate tax, corporate income tax, value added tax, land payment, comparative legal research, European Union, European experience.
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Park, Wan-Kyu, et Toni Smith. « On the Progress of Option-Regulating Legislation ». ATA Journal of Legal Tax Research 2, no 1 (1 janvier 2004) : 75–83. http://dx.doi.org/10.2308/jltr.2004.2.1.75.
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A great deal of debate currently surrounds stock-option-based compensation. Its many facets involve preferential tax treatment, the alternative minimum tax, and financial accounting procedures. The issue involves many; options affect an estimated 10 million people and 20–25 percent of all publicly held U.S. firms. Compensatory stock options were originally incorporated into the Internal Revenue Code in 1950 with the addition of Section 130A. At that time, the incentive effects of this form of compensation were deemed worthy of preferential tax status. In the 1950s, gains associated with tax-preferenced options were taxed at the lower, 25 percent, capital gains rate instead of the 91 percent applied to ordinary income. While stock option provisions have been revised and continue to be the topic of legislative discussion, they remain a part of tax law. This paper traces the legislative history of the special tax status of compensatory stock options and highlights the congressional intent and economic conditions surrounding the revisions made over the past 50 years.
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Parsons, Shaun. « Article : What’s in a Name ? : The Classification of ‘Interest’ on Crypto-assets in South Africa and Beyond ». Intertax 50, Issue 6/7 (1 juin 2022) : 499–511. http://dx.doi.org/10.54648/taxi2022054.
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Decentralized finance (DeFi) represents a specific application of crypto-asset technology that has made significant advancements in adoption. While academic tax literature has focused on basic crypto-asset transactions, the tax consequences of DeFi transactions have been much less frequently explored. This study considers whether income or expenditure arising in specific DeFi transactions might be classified as interest in terms of South African income tax legislation as well as within the international tax context. Classification as interest has significant implications. Within South African domestic legislation, it impacts the determination of source, quantification of amounts, timing of recognition, application of exemptions, and imposition of withholding tax. Internationally, it has implications for the determination of jurisdictional taxing rights under double tax agreements. This study proposes that, while historically, interest may have been thought of exclusively as arising in the context of monetary debt, this is not a definitive characteristic of interest. Rather, interest represents remuneration for the provision of capital in the form of a loan principal with a contractual right to repayment. Whether each of these elements is present in the cases of the identified DeFi transactions is inconclusive. The study therefore recommends the provision of guidance to taxpayers by South Africa and other jurisdictions, and supports a coordinated approach among jurisdictions in the determination of income tax outcomes.
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Påhlsson, Robert. « The taxpayer’s intentions : Subjective prerequisites in tax law ». Nordic Tax Journal 2017, no 1 (27 novembre 2017) : 121–34. http://dx.doi.org/10.1515/ntaxj-2017-0009.
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Abstract Tax legislation contains references to taxpayer’s intentions with their transactions. The acquisition or sale of an asset may be treated differently, for example, depending on the purpose of the person holding it. This article contains a discussion of the concept of subjective prerequisites, with particular emphasis on the role they can play in tax law. How the terms intention and purpose are actually used in the Swedish Income Tax Act (ITA) is also explored.
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De Pietro, Carla. « The GloBE Income Inclusion Rule and Its Global Character : Complexities Underlying Its Fully Effective Application ». EC Tax Review 30, Issue 5/6 (1 décembre 2021) : 220–35. http://dx.doi.org/10.54648/ecta2021023.
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This article focuses on the complex challenges affecting the relationship between different tax systems (national, international and EU) within a context, like the current GloBE project, which is looking for appropriate tax measures applying on a global scale. In fact, the need of developing tax measures with a global character requires specific attention to be given to issues concerning the effectiveness of these measures in light of the relationship between the relevant tax systems. More specifically, within the framework of this article, the analysis aimed at evaluating the possibilities of guaranteeing a fully effective application of the GloBE income inclusion rule has been conducted on the basis of two crucial factors, i.e. (1) the compliance of the income inclusion rule with international tax treaty law and with EU tax law, and (2) the coordination between international tax treaty law and EU tax law. Global Anti-Base Erosion (GloBE) project, Pillar Two, Income Inclusion Rule, BEPS, CFC legislation, Abuse, OECD/G20 Inclusive Framework, Saving Clause.
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Zielke, Rainer. « Anti-avoidance Legislation of Mayor EC Member Countries with Reference to the 2014 Corporate Income Tax Burden in the Thirty-Four OECD Member Countries : Germany, France, United Kingdom, and Italy Comp ». EC Tax Review 23, Issue 2 (1 mars 2014) : 102–15. http://dx.doi.org/10.54648/ecta2014011.
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Despite continuous instability in the European Community (EC) its mayor countries Germany, France, the United Kingdom, and Italy exhibit continuously economic growth and stability. According to the International Monetary Fund these European countries have - in this order - the highest gross domestic product in the European Community in 2012. In this article anti-avoidance legislation of - according to the gross domestic product - the four most important EC countries will be reviewed with reference to the tax differential to the thirty-four OECD Member Countries. The pivotal question is, therefore, to what extend can internal tax planning with mayor European countries be optimized by inclusion of anti-avoidance legislation. This article outlines the objectives and concepts of international tax planning with regard to anti-avoidance legislation and provides an overview of the concepts, laws and rules of anti-avoidance legislation in mayor EC Member Countries. After that the advantages and strategies of international tax planning with regard to anti-avoidance legislation in mayor EC Member Countries are deducted where an overview on anti-avoidance legislation of mayor EC Member Countries is provided - also with regard to new tax legislation - and locations for subsidiaries and for parent companies are reviewed. Finally, the concluding remarks are presented. Transfer pricing will not be reviewed here.
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Elegido, J. M. « Void Assessments to Income Tax in Nigeria ». Journal of African Law 32, no 1 (1988) : 44–63. http://dx.doi.org/10.1017/s0021855300010214.
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Many Nigerian decisions in tax cases have firmly established the possibility of raising the defence of lack of jurisdiction in the assessment in an action for recovery of tax. This development has resulted from decisions of the courts and has led to a significant shift from the practice in the U.K. There— aside from the possibility of applying in rather exceptional cases for judicial review—the consideration of any issues, whether of fact or of law, as to the merits of an assessment is confined to appeals before the Commissioners with further appeal to the High Court on points of law. This apparently technical difference has had great practical importance. Recourse to the courts for the purpose of tax recovery has become more difficult for the Revenue and this has encouraged the development of extra-judicial methods of tax collection.A study of those Nigerian decisions that have established, extended and applied this doctrine, and of its consequences, should be of interest in other anglophone African countries. The income tax statutes of many such countries are basically similar due to their common descent from a “Model Ordinance” prepared in the U.K. in 1922. Decisions of the Nigerian Courts on the construction of provisions of the Nigerian tax statutes are of persuasive authority in other Commonwealth countries with similar provisions in their own tax enactments.This paper first provides a broad outline of the Nigerian legislation on tax assessments, appeals and collection in order to facilitate the understanding of the points discussed later.
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Falah, Hasan, et Amjad Hassan. « The Role of International Agreements in Organising Tax Imposed on Intellectual Property Rights in Egypt, Palestine, and Jordan ». Arab Law Quarterly 33, no 4 (15 août 2019) : 381–99. http://dx.doi.org/10.1163/15730255-12334053.
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Abstract Recognising the potential abundance of revenue and penetration of intellectual property as protected in various forms (copyrights, trademarks, patents, industrial designs, technical expertise, and trade secrets), into every aspect of society, states have endeavoured to regulate and protect these rights through national legislation and international agreements that emphasise the need to organise and protect these tax rights to support cooperation and integration among countries, as well as resolving international disputes on double taxation and combating tax evasion. This Article examines existing intellectual property legislation in Palestine, Jordan, and Egypt. Legislations in these three countries have agreed to subject to tax intellectual property revenues and activities, recognising them as one of the most important sources of state income. However, Palestinian legislation has not been clear in setting laws to deal with intellectual property revenues, contrary to counterparties in Egypt and Jordan.
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Ferniss, Jane. « Article : Taxation of Bitcoins and Similar Cryptoassets in Scandinavia with Special Focus on Danish Law ». Intertax 51, Issue 1 (1 janvier 2023) : 63–83. http://dx.doi.org/10.54648/taxi2023007.
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The taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on them. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the same challenges as the Danish rules. In Denmark, there is need for uniformity, predictability, and clarity to be introduced into the taxation rules. Therefore, the article also provides some reflections how to change the Danish tax legislation. Bitcoins, cryptocurrencies, cryptoassets, capital gains taxation, Danish income tax, Norwegian income tax, Swedish income tax, speculation taxation
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Bilbao Estrada, Iñaki, et Lluís M. Fargas Mas. « Emission Rights and Corporate Income Tax in the EU ». Intertax 37, Issue 11 (1 novembre 2009) : 610–29. http://dx.doi.org/10.54648/taxi2009062.
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This article studies the impact of emission rights on Corporate Tax in the European Union (EU), with a particular focus on accounting. Specifically, it will be demonstrated how emission rights can be employed as fiscal planning instruments at both internal and international levels, with due attention given to the different tax and accounting treatments anticipated in the different legislation of EU Member States. Given these planning opportunities, this article advocates the fiscal neutrality of emission rights in order to avoid a distortion of the European Greenhouse Gas (GHG) emission rights trading scheme.
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Peeters, Bart. « Kieback : When Schumacker Emigrates . . . » EC Tax Review 25, Issue 2 (1 avril 2016) : 58–69. http://dx.doi.org/10.54648/ecta2016007.
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When taxing a non-residents income, a source state does not have to grant tax correctives on account of civil status or family responsibilities, applicable for its own residents, unless the income is the almost exclusive taxable income of the non-resident. This socalled Schumacker-principle, although dating from 1995, still raises questions. This article critically analyses the judgment of the Court of Justice in the Kieback-case, where the Court had to decide about its application for the deduction of costs, linked to a foreign immovable property, in case of a non-resident earning all his taxable income during a part of a tax year in the source state and then moving to a third state. The court insisted that the Schumacker-principle can include costs which, according to the tax legislation of the source state, are in particular linked to foreign income, the possibility of discrimination has to be considered exclusively from a tax perspective, but the comparison can be made taking into account an entire tax year. Based on these premises the Court concluded that the foreign negative income did not have to be taken into account in the source state.
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Zielke, Rainer. « Anti-avoidance Legislation of Mayor German Language Countries with Reference to the 2014 Corporate Income Tax Burden of the Thirty-Four OECD Member Countries : Germany, Switzerland and Austria Compared ». Intertax 42, Issue 8/9 (1 août 2014) : 558–76. http://dx.doi.org/10.54648/taxi2014051.
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The mayor German language countries, Germany, Switzerland, and Austria exhibit continuously economic growth and stability. Germany is the engine of the European Community and it might be interested to organize a group of affiliated companies in a way where all speak German. In this article anti-avoidance legislation will be reviewed with reference to the tax differential to the thirty-four Organisation for Economic Cooperation and Development (OECD) Member Countries. The pivotal question is, therefore, to what extent can internal tax planning with German language countries be optimized by inclusion of anti-avoidance legislation. This article outlines the primary corporate objective and key concepts of international tax planning with regard to anti-avoidance legislation and discusses the corporate income tax burden in the thirty-four OECD Member Countries analysing the tax differential as incentive in relation to transfer pricing, the reduction in ETR as the primary corporate objective and key concepts and the he importance of current and reliable information. After that anti-avoidance legislation in these mayor German language countries is presented and strategies of international tax planning with relation to these countries are developed. Afterwards this is evaluated from the OECD's perspective of Base Erosion and Profit Shifting (BEPS). Finally the concluding remarks are presented.
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Guznova, E. A. « The development of the concept of beneficial owner in the tax law of the Russian Federation ». Actual Problems of Russian Law, no 3 (4 mai 2019) : 82–87. http://dx.doi.org/10.17803/1994-1471.2019.100.3.082-087.
Texte intégralRésumé :
The article deals with the historical development of the concept of a beneficial owner in international tax law. It is noted that in the Russian Federation, the concept of beneficial owner was introduced into the tax legislation only in 2014, but attempts to use this concept were undertaken before 2014. The author thoroughly analyzes legal acts adopted before the “de-offshore law” and approaches to interpretation of the concept of the actual right to income; the paper examines the modern concept of “beneficial owner” set forth in the Russian tax legislation. In general, the concept of beneficial owner has passed a long way of development both in international practice and in the Russian Federation. At the moment, there are still difficulties in interpreting the concept of beneficial owner of income, as well as in the process of forming a uniform law enforcement practice in relation to the concept under consideration.
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McLeod, Rob. « Collecting Taxes ». Victoria University of Wellington Law Review 33, no 3-4 (1 décembre 2002) : 793–812. http://dx.doi.org/10.26686/vuwlr.v33i3-4.5818.
Texte intégralRésumé :
In this issue celebrating Sir Ivor Richardson's career, the author praises Sir Ivor's contributions to the field of tax law. The author focuses on three aspects of taxation: interpreting tax legislation, resolving tax disputes, and the application of economic analysis to law. With regards to interpretation, the author notes a shift to purposive interpretation by the courts as a positive thing for targeting tax avoidance, although the author also argues that tax avoidance legislation still has room for improvement. With regards to the resolution of tax disputes, the author agrees with Sir Ivor's Review Committee in that a revised tax disputes resolution process and a fast-track procedure should both be introduced. With regards to the application of economic analysis to law, the author argues that more emphasis should be given to economic analysis and demonstrates the value of a theoretical framework for income tax reform. It is concluded that Sir Ivor's qualities have been enduring and ensured his contribution to the New Zealand tax system.
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Mustafa, Kara. « LEGALITAS TAX PLANNING ATAS PAJAK PENGHASILAN ». Aliansi : Jurnal Manajemen dan Bisnis 13, no 1 (4 septembre 2020) : 69–74. http://dx.doi.org/10.46975/aliansi.v13i1.8.
Texte intégralRésumé :
This study aims to analyze the Legality of Tax Planning on Income Tax. The method used in the writing of this research is the method of writing normative law, namely the way of writing based on the analysis of some legal principles and legal theory and legislation appropriate and related to the problems in this study. Tax Planning Legality on Income Tax is a general tax planning refers to the process of business engineering and taxpayer transactions Agency so that tax debt is in the minimal amount, but still within the frame of the regulation. With Tax Planning Legality on Income Tax is expected to perform the tax obligations and tax control can be done as well as possible. Collection and research on regulations are conducted to prove that tax planning can be done legally.
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Bottiglieri, William A. « Tax Changes Enacted By The Patient Protection And Affordable Care Act Of 2010 And The American Taxpayer Relief Act Of 2012 ». Journal of Business & ; Economics Research (JBER) 12, no 1 (31 décembre 2013) : 11. http://dx.doi.org/10.19030/jber.v12i1.8370.
Texte intégralRésumé :
Close to three years ago, Congress enacted legislation that overhauls the U.S. health care system and at the same times affects nearly all taxpayers, many employers, and many elements of the health care industry. The sweeping new health reform law embodied in this legislation pays for its cost through tax increases in a number of ways The American Taxpayer Relief Act of 2012 similarly affects many taxpayers with numerous changes in the tax law which either increase or decrease a taxpayers burden depending on income levels.
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Tatyanchenko, O. A. « Problems of tax legislation in the conditions of martial law ». Uzhhorod National University Herald. Series : Law 1, no 80 (22 janvier 2024) : 582–87. http://dx.doi.org/10.24144/2307-3322.2023.80.1.89.
Texte intégralRésumé :
The question of reforming the tax system is becoming increasingly urgent in the conditions of martial law and inevitable. The tax system is the basis of the country’s economic development. The level of social development, indicators of GDP growth, the number of working enterprises and investments in the country are a complete reflection of the state of the country’s tax system. Martial law requires immediate changes to the tax legislation adapted to the prevailing conditions.
Since the beginning of the war, the first emergency changes to tax legislation have been adopted, but the impact of martial law on the economy is extremely dynamic, which requires flexible tax legislation that provides for the rapid transformation of the tax system to any conditions, that is, a universal and stable system of laws that is able to respond to any changes in the country.
But a very big problem arose between balancing the development of the economy and ensuring the country’s defense system. The business has significantly reduced economic activity, has problems with working capital, closes and goes into the shadows. The state tried to stimulate business activity, including through taxes. But the low effectiveness of the tax policy of the state under the conditions of war is a problem today.
Martial law is a trigger for introducing tax reforms in Ukraine. In August of last year, the project of the “10-10-10” program was presented, which provides for a reduction to 10% of the key tax rates – VAT (now – 20%), on the income of individuals (18%) and on the profit of enterprises (18%). Also, the reform provides for the cancellation of EUV and tax benefits and the establishment of the military levy at the level of 3% (instead of 1.5%).
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Isaieva, N. K. « Tax legislation of Ukraine in martial law : problems and prospects ». ACTUAL PROBLEMS OF THE LEGAL DEVELOPMENT IN THE CONDITIONS OF WAR AND THE POST-WAR RECONSTRUCTION OF THE STATE, no 13 (1 octobre 2022) : 212–15. http://dx.doi.org/10.33663/2524-017x-2022-13-34.
Texte intégralRésumé :
The article is devoted to the analysis of the current problems of development of tax legislation of Ukraine in martial law. In particular, the main task is to ensure the ability of economic entities to maintain their business, sources of income, economic ties, which will largely determine the level of filling the state budget in wartime. At the same time, the state must create conditions for taxpayers to be able to fulfill their tax obligations in difficult conditions. It is important to note that the proper fulfillment of the tax obligation depends on both the optimal amount of taxes and fees that meet the ability of taxpayers to fulfill their tax obligations and the necessary enshrinement in law appropriate to the objective conditions of tax administration. Necessary changes to the tax legislation in the conditions of hostilities and martial law should provide a flexible mechanism of tax benefits for the relevant categories of taxpayers, as well as a favorable procedure for tax administration and state control in general and tax control in particular. The list of taxpayers’ rights includes the right to enjoy tax benefits if there are grounds, in the manner prescribed by law. The article emphasizes that today this is one of the most important rights of taxpayers in the country because complex economic problems, especially exacerbated during the war, are combined with a low level of social protection, which cannot be increased in such conditions. At the same time, when enshrining in the legislation a flexible system of benefits for taxpayers, it is necessary to clearly justify them. The author also considers it appropriate to move to a progressive method of taxation while maintaining a flexible system of benefits for the most affected regions and the least protected categories of taxpayers and to legislate such a tax mechanism for martial law and reconstruction. Key words: tax legislation, tax obligations, tax benefits, administration of taxes
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Medvedev, Valentin G. « Tax legislation of “white” Siberia during the Russian Civil War ». Gosudarstvo i pravo, no 2 (2023) : 163. http://dx.doi.org/10.31857/s102694520024336-0.
Texte intégralRésumé :
The article examines the problem of state regulation of the tax sphere by the anti-Soviet governments of Siberia, which is poorly studied in historical and legal science. It is revealed that the Temporary Siberian and Russian governments carried out tax administration on the basis of pre-revolutionary legislation, making adjustments to it adequate to the conditions of the time. The pre-revolutionary tax apparatus was used to collect tax revenues. It was found that in the conditions of inflation, the flow of funds to the treasury was insufficient, and the legislator provided for an increase in the rates of existing taxes, the introduction of new sources of taxation and the revision of tax benefits, while the main attention was paid to the collection of indirect taxes. It is determined that in the conditions of widespread reluctance of the population to pay taxes, some positive effect was given by legislative innovations in the collection of income tax from employees, the function of collecting which was assigned to the administration of enterprises and institutions. It is revealed that the municipal authorities, whose budgets were formed according to the residual principle, were in the worst situation. It is stated that the Russian government was forced to widely use forceful methods of tax collection, involving police structures and military teams for this purpose, whose brutal actions caused discontent among the population, and which negatively affected the legitimacy of the government.
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Graczyk, Konrad. « Income Tax for 1939 and Occupation of Upper Silesia ». Roczniki Nauk Prawnych 28, no 1 ENGLISH ONLINE VERSION (25 octobre 2019) : 5–16. http://dx.doi.org/10.18290/rnp.2018.28.1-1en.
Texte intégralRésumé :
The article concerns the attitude of the occupation administration of the Third Reich introduced in Upper Silesia in September 1939 to the issue of income tax for 1939. The article discusses the analysis of Polish legislation and jurisprudence in the field of tax law carried out by German officials, the proposed regulation, its motives and the final solution. The considerations concerning Polish income tax were preceded by the presentation of analogous measures taken by Germany in connection with the incorporation of Austria and the Sudetenland.
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Milogolov, Nikolay S., et Azamat B. Berberov. « Taxation of cross-border digital transactions : development of approaches to income classification ». Law Enforcement Review 4, no 4 (28 décembre 2020) : 68–79. http://dx.doi.org/10.24147/2542-1514.2020.4(4).68-79.
Texte intégralRésumé :
The subject. The developing approaches towards the classification of various types of income received as a result of electronic transactions for the purposes of domestic tax legislation and double tax treaties at the level of international tax governance and at the level of Russian tax legislation and practice. The aim of this paper is to test the hypothesis that the legal approach and criteria developed in the course of work of global tax governance institutions (OECD and UN) towards income classification from cross-border transactions in electronic form can be used as a basis for legal approach towards this issue in Russia. The authors use the methods of comparative legal analysis and logical-analytical method. In particular authors perform the detailed review of the related provisions of OECD and UN Model Tax Conventions, commentaries to them and global tax governance expert group’s position and contrast it against the Russian legal practice relating to the subject. The main results, scope of application. Uncertainty in the income classification may arise for almost any type of digital transactions, since income received can fall under at least three different categories. Incorrect legal classification may result in double taxation, non-taxation and distortion of neutrality. There is still ambiguity in the development of international consensus approach towards the issue. There are developing approaches to the characterization of income in the comments to the OECD and UN Model Tax Conventions, however, they can hardly be called fully elaborated due to the specific nature of the digital transactions. The similar situation can be observed in Russian tax legislation where the issue of digital transactions creates a lot of uncertainty. The analysis of domestic court practice indicates the absence of the national approach to the classification of income due to the small number of court cases. On this basis, an attempt was made to form a theoretical and methodological model of classification of digital payments for the purpose of applying the corporate income tax, based on the provisions of domestic law and recommendations of OECD and the UN. Conclusions. The authors find that despite of the presence of some guidance towards characterization of income from digital transactions at the level of OECD and UN a stable legal framework is strongly needed in the domestic tax law. The approach towards classification proposed in this article can be used as a reference point for further academic and practical discussion.
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Yesimov, S. S. « Interrelationship of tax liability with the principles of tax law ». Analytical and Comparative Jurisprudence, no 1 (20 mars 2024) : 380–85. http://dx.doi.org/10.24144/2788-6018.2024.01.67.
Texte intégralRésumé :
The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law. The subject of the research is the norms of the Constitution of Ukraine, current tax legislation and other normative acts. During the research, various methods were used, in particular: historical-legal, systematic, comparative-legal, formal-legal, teleological, general scientific methods: analysis, synthesis, induction, deduction. It is indicated that the tax liability is the taxpayer's duty to pay the state a certain amount, which the taxpayer independently calculates and reflects in the tax return. It is noted that the principles of tax law and the principles of tax liability and taxation are mutually related and are reflected in regulatory acts of tax legislation or other regulatory documents. The Tax Code of Ukraine specifies the following principles: universality of taxation; equality of payers before the law, inevitability of liability; presumption of legality of the taxpayer's decisions: fiscal sufficiency; social justice; neutrality of taxation; stability; uniformity and convenience of payment; a unified approach to setting taxes and fees. Separate principles are defined in the Constitution of Ukraine - the principles of rule of law, legality, etc. The legal principle of the economy of taxation is manifested in the requirement for the economic basis of income taxation. In the tax law of the countries of the European Union, the presumption of legality of the taxpayer's decisions is expressed through the rules on the inadmissibility of various forms of tax abuse, which have a codified status. The development of these principles in the tax law of the member states of the European Union has recently taken place in the form of determining the criteria for the application of scientific doctrines in model taxation situations, based on specific court decisions in cases on determining the amount of tax liability.
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Quilitzsch, Carsten, et Xaver Ditz. « Countering Harmful Tax Practices in Licensing of Rights : The New License Barrier Rule in Section 4j of the German Income Tax Act ». Intertax 45, Issue 12 (1 décembre 2017) : 822–27. http://dx.doi.org/10.54648/taxi2017072.
Texte intégralRésumé :
On 2 June 2017, the German Bundesrat passed new legislation on the tax deduction of license fees as business expenses under section 4j of the German Income Tax Act (Einkommensteuergesetz). The authors present the new regulation in detail and conclude that it is not only unnecessary, but also problematic from the perspective of constitutional law and European law in particular.
36
Ponomareva, Karina A. « New models of taxation of income of international groups of companies : Analysis and prospects of use in Russia ». Vestnik of Saint Petersburg University. Law 13, no 4 (2022) : 1007–21. http://dx.doi.org/10.21638/spbu14.2022.411.
Texte intégralRésumé :
The article discusses the initiatives of the Organization for Economic Cooperation and Development (OECD) in the field of taxation of international groups of companies in the era of the digital economy. Methodological approaches to taxation of the digital economy are considered, relevant legal mechanisms for taking into account the interests of the fiscal of the Russian state in the conditions of digital transformation are determined. The analysis of new OECD tax projects in the context of the application of tax legislation and double tax treaties, in particular, the rules for determining the existence of a permanent establishment and calculating the tax base attributed to a permanent establishment, as well as the application of transfer pricing rules, is carried out. In addition, the analysis of these OECD documents from the point of view of the potential impact on the Russian fiscal base was carried out. The methodological basis of the research consists of both general scientific methods (dialectical materialistic, systemic, induction, deduction, analysis, synthesis) and interdisciplinary, as well as legal research methods. The study is based on a comparative legal method that allows comparing similar legal problems existing in legislation and international treaties, as well as identifying optimal ways to resolve them. The foundations of tax systems laid down in the 1920s traditionally took into account the principles of source of income and residency. In the new world of globalization and the digital economy, these principles become significant obstacles to international trade and at the same time are involved by economic entities in tax competition or tax avoidance, that is, in their interests to obtain tax benefits.
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Poulsen, Martin. « Freedom of Establishment and the Balanced Allocation of Tax Jurisdiction ». Intertax 40, Issue 3 (1 mars 2012) : 200–211. http://dx.doi.org/10.54648/taxi2012023.
Texte intégralRésumé :
The article analyses the case law of the Court of Justice of the European Union in relation to the different justification grounds that Member States can rely on in regard to restrictive national tax measures. The main purpose of the article is to reconcile the different justification grounds in order to present a (more) coherent approach to evaluating national anti-abuse legislation. It is submitted that the justification ground of 'balanced allocation of tax jurisdiction' and the arm's-length principle for allocation of income should form an important basis under EU law for the evaluation of national anti-abuse legislation.
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Shkulipa, Liudmyla. « METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES” ». Economic Analysis, no 30(4) (2020) : 182–94. http://dx.doi.org/10.35774/econa2020.04.182.
Texte intégralRésumé :
Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
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Glazunova, I. V., et К. I. Chernikova. « Accredited investor : legal status and problems of taxation ». Law Enforcement Review 5, no 3 (2 octobre 2021) : 167–77. http://dx.doi.org/10.52468/2542-1514.2021.5(3).167-177.
Texte intégralRésumé :
The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the personal income tax. The reason for this study was legislative changes that caused an ambiguous reaction among the entire legal community in Russia.The methodology. General scientific methods were applied in the framework of a comparative, logical and statistical study and analysis of law enforcement and judicial practice in the field of taxation of an accredited investors.The main results. The following issues were investigated. What was the reason for the introduction of the status of an accredited investor in Russian legislation? It was the need firstly to protect the rights of investors, and secondly to regulate and protect the stock market from unconsciously high-risk transactions. What requirements are specified in the law for obtaining this status, what requirements exist in foreign legislation and why does domestic legislation need to be revised? We can divide the requirements for obtaining the status into three general groups: experience, knowledge and risk. Investor is obliged to meet two criteria by European legislation, when only one criterion by Russian legislation. The problem of taxation of qualified investors was raised in the context of the progressive income tax rate. Taxation of qualified investors needs a thorough legislative review in terms of tax deductions.Conclusions. The ideas for the introduction of the status of an accredited investor, of a progressive personal income tax rate were implemented in Russian legislation from the legislation of foreign countries. Such Russian legal rules needs significant revision. The legislative term "accredited investor" should be introduced in legislation system. It is necessary to clarify the criteria for obtaining a status, as well as to consolidate the necessity for accredited investors to comply with two conditions instead of one. Such an initiative would allow investors themselves to approach investing more consciously and would remove risks from brokers. Tax legislation should be amended in part of tax deductions for persons whose main activity is investment, since the current state of affairs discriminates them against individuals in their rights. The revision of the fixed requirements as well as the clarification of the tax legislation will attract investors (both Russian and foreign) to the Russian stock market, while the economy will receive positive growth, intermediaries-brokers and issuing firms will be provided with protection from unconscious risks.
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Boziev, R. M. « Tax on Self-Employed Income in the Republic of Belarus ». Actual Problems of Russian Law 18, no 1 (18 décembre 2022) : 172–82. http://dx.doi.org/10.17803/1994-1471.2023.146.1.172-182.
Texte intégralRésumé :
The paper discusses tax on self-employed income in the Republic of Belarus. This state, together with the Russian Federation, forms a single Union State and is part of the most important supranational formation in the post-Soviet space: the Eurasian Economic Union. In this regard, the experience of legal regulation of self-employed taxation in the Republic of Belarus is important for the Russian theory of tax law, since it allows us to determine the vectors for further harmonization of the tax legislation of the EAEU member states, without which full-fledged economic integration is impossible. The conducted analysis of the current system of taxation of income received by self-employed in the Republic of Belarus allows us to state that it is more variable than the similar system in Russia. Moreover, in Belarus, both civil and tax legislation more clearly defines the status of self-employed citizens, and the state seeks to stimulate this type of activity. At the same time, the introduction from January 1, 2023 of a tax identical to the Russian tax on professional income allows us to conclude that Russia has chosen the right way to tax self-employed citizens through introduction of advanced digital technologies into this mechanism that provide information exchange with the tax authorities.
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Ovcharova, Elena, Kirill Tasalov et Dina Osina. « Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America : Forcing and Encouraging Lawful Conduct of Taxpayers ». Russian Law Journal 7, no 1 (22 mars 2019) : 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.
Texte intégralRésumé :
The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.
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Turner, Tracy M., et Brandon Blagg. « The Short-term Effects of the Kansas Income Tax Cuts on Employment Growth ». Public Finance Review 46, no 6 (29 mars 2017) : 1024–43. http://dx.doi.org/10.1177/1091142117699274.
Texte intégralRésumé :
The state of Kansas made dramatic changes to the structure of its personal income tax by eliminating taxation of business income and lowering marginal tax rates on other personal income sources. Proponents of the legislation maintain that the tax reductions will stimulate employment growth. Using a difference-in-differences approach, we estimate the impact of the tax changes on private-sector employment in the state of Kansas, relative to its border states, using data on the number of establishment employees and proprietors. We apply multistate county fixed effect model and county-border matching approaches to identify tax effects. Our findings indicate that two years post enactment, the tax law changes have not yielded a net increase in private-sector employment.
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Reilingh, Daniel de Vries. « The Concept of Permanent Establishment : A Comparative Analysis of Tax Treaty and Swiss Domestic Tax Law ». Intertax 38, Issue 11 (1 novembre 2010) : 577–87. http://dx.doi.org/10.54648/taxi2010061.
Texte intégralRésumé :
The author examines the concept of permanent establishment (PE) under Swiss tax law from a comparative Tax Treaty perspective and finds that this concept in the Federal Direct Tax Law (FDTL) is influenced by international tax law, although differences exist. He then identifies major differences between Swiss intercantonal tax law and the FDTL, and also international tax law. He is of the opinion that the PE concept of the FDTL, which is also valid in an international context, should be adopted in a Swiss intercantonal situation. He raises the question of whether the negative list of Article 5, paragraph 4 Model Tax Convention on Income and on Capital of the Organisation for Economic Co-operation and Development (MC OECD) should also be included in the Swiss tax legislation (FDTL and Federal Tax Harmonization Law {FTHL}).
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Egorova, Maria A., Vladislav V. Grib, Liudmila G. Efimova, Olga V. Kozhevina et Vitalii Yu Slepak. « Research of the effectiveness of the system of legal regulation of tax relations for operations with cryptocurrency currently in force ». Vestnik of Saint Petersburg University. Law 14, no 3 (2023) : 564–79. http://dx.doi.org/10.21638/spbu14.2023.301.
Texte intégralRésumé :
The article deals with the national practicies of direct and indirect taxation of income from cryptoassets in some countries of the world, including Russia, France, Italy, USA, Great Britain, etc. The authors study various approaches to the concept of cryptocurrency for the purposes of fiscal management: macroeconomic, cost, accounting, legal and institutional approaches. According to the authors position cryptocurrencies for tax reasons should be treated as a property and means of payment. Therefore, any income in cryptocurrencies received by taxpayers should be subject to personal income tax or corporate income tax, respectively. The recognition of cryptocurrencies as a means of payment (that is, private money) leads to the need to exempt taxpayers from paying value added tax in cases where cryptocurrencies perform these monetary functions in transactions performed by taxpayers, in particular, they perform the function of a means of payment. Payment of taxes on income of taxpayers received in cryptocurrencies can be carried out both in cryptocurrencies and in national (fiat) currencies. It is permissible to establish a tax declaration of transactions for cryptocurrency. The foundations of the legal regime of taxation of digital currencies in the Russian Federation have been formed. The problems of introducing effective taxation of cryptocurrency transactions in the Russian Federation are identified, as well as changes to tax legislation are proposed, in particular, clarification of the range of objects that can be classified as “digital currency”, synchronization with the law on digital financial assets, determining the tax base and implementing tax control of transactions with cryptocurrency. As the study showed, the approaches to indirect taxation are the most unified. Tax regulation is a potential incentive to reduce the speculative interest of participants in transactions with cryptocurrencies and increase the transparency of taxation of cryptocurrencies.
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Cahyadini, Amelia, Sinta Dewi, Dewi Kania Sugiharti et Zainal Muttaqin. « Direct Tax for Digital Platform During the COVID-19 Pandemic : Study in Indonesia ». Journal of Southwest Jiaotong University 56, no 2 (30 avril 2021) : 271–80. http://dx.doi.org/10.35741/issn.0258-2724.56.2.22.
Texte intégralRésumé :
The article describes a new method/idea about taxing the income towards the digital in Indonesia during the COVID-19 Pandemic. Since social and physical distancing has fertilized the trend to conduct trading activities through the electronic system and provide a level playing field, then the policies for direct tax (income tax) in the trading activities utilizing electronic systems were issued in Law Number 2 of 2020. To obtain data and information in this study, the authors used qualitative research methods. Considering that direct tax has been regulated in Indonesian legislation, this study uses a normative juridical approach without neglecting empirical facts in developing the digital economy. The application of this regulation is assessed based on the Tax Law in Indonesia by focusing on several aspects such as legal certainty and tax jurisdiction. Based on the tax philosophy in Indonesia, Law Number 2 of 2020 is considered as lacking in providing legal certainty and policies regarding the income tax for the trading activities utilizing the electronic system. It is considered a unilateral measure. This study on income tax is relatively new in facing the rapid development of the digital economy, especially regarding a permanent physical establishment that is considered irrelevant.
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Lühn, Tim. « Non–Conformity of Section 15 German Foreign Tax Code Concerning the Taxation of Foreign Family Trusts with EC Law ? » Intertax 36, Issue 11 (1 novembre 2008) : 520–22. http://dx.doi.org/10.54648/taxi2008074.
Texte intégralRésumé :
This article analyzes the EC law conformity of Section 15 German Foreign Tax Code (‘GFTC’), a special regulation concerning the taxation of foreign family trusts according to German domestic tax law. In particular, it reflects on the current infringement proceeding initiated by the European Commission dating 23 July 2007 and the proposed new amendment of Section 15 GFTC by the German annual tax law for 2009 recently introduced by the German government as a consequence of the infringement proceeding. According to the current German legislation, in case a family trust established its registered office or its management in Germany, the settler as well as the beneficiaries must pay tax on benefits deriving from the family trust. However, for tax anti–avoidance reasons, if the family trust is domiciled abroad, the family trust assets as well as the trust income is attributed to the settler and to the beneficiaries and regarded as derived for domestic tax purposes, irrespective of whether and in what amount benefits are actually derived from the family trust. As a matter of fact, Section 15 GFTC lays down that the income of a foreign family trust is taxed (on a yearly basis) even though no income is distributed to the settler or the beneficiaries but maintained within the family trust. Consequently, this income derived according to Section 15 GFTC has to be declared in the annual income tax return and the non–compliance in doing so should be qualified as tax evasion according to Section 370 German Fiscal Code. The importance of Section 15 GFTC was shown just recently, when the global tax evasion scandal was discovered in February 2008 in Germany. The respective tax evasion discovered was based on the non– disclosure of income derived by family trusts located in Liechtenstein according to Section 15 GFTC.
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Derevyagina, Ol'ga Evgen'evna. « Interpretation of certain aspects of criminal restriction of competition ». Право и политика, no 7 (juillet 2021) : 48–58. http://dx.doi.org/10.7256/2454-0706.2021.7.36074.
Texte intégralRésumé :
The subject of this research is the norms of antimonopoly legislation aimed at prevention and suppression of cartels, the norms of tax legislation that define the income and establish special tax regime for professional income, the norms of the Chapter 22 of the Criminal Code of the Russian Federation, the draft federal law on amendments to the Article 178 of the Criminal Code of the Russian Federation, and practical implementation of the Article 178 of the Criminal Code of the Russian Federation. The goal of this research is to examine the concept of income derived by the cartel; establish whether self-employed citizens can be the subject of an offence under this category, and clarify the criminal responsibility of the parties to the cartel agreement. The novelty consists in the fact that this article is first to examine the question of attributing the individuals conducting business activity under the special “Professional Income Tax” regime (self-employed citizens) to economic entities (i.e., parties to the cartel agreement). The effective legislation indicates that self-employed citizens do not belong to this group, as they are not state registered. A substantiation is made that a conscious neglect or an indifference to such socially dangerous consequence as income unfeasible: the cartel agreement is aimed at derivation of sizeable income. A consciously indifferent attitude is possible only towards such socially dangerous consequence as infliction of considerable damage. The field of application of acquired results is the activity of law enforcement agencies.
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Demenko, O. Ye. « Some issues of harmonization of tax and labor legislation in the context of public and private law ». Uzhhorod National University Herald. Series : Law 1, no 80 (22 janvier 2024) : 450–54. http://dx.doi.org/10.24144/2307-3322.2023.80.1.68.
Texte intégralRésumé :
The article is devoted to the study of some issues of harmonization of tax and labor legislation in the context of public and private law. It has been established that the payment of taxes is a subject of regulation of tax law, and the requirements established by tax legislation are necessary for the obligation to pay taxes to arise.
It was concluded that the spheres of tax and labor law intersect at the point of payment to employees. From the point of view of labor legislation, payment of labor is the right and guarantee of every employee (private legal aspect), and from the point of view of tax legislation, it is a source of income of a natural person subject to taxation (public legal aspect).
Taxes charged on the wages of individuals in the sense of the tax and labor legislation are called “deductions”. It is advisable to amend Art. 110 of the Labor Code of Ukraine and Art. 30 of the Law of Ukraine “On Wages”, expressing them as follows: “At each payment of wages, the employer must notify the employee of the following data related to the period for which the payment of labor is made: a) the total amount of wages with a breakdown by types of payments ; b) amounts and grounds for deductions from wages; c) the amount of wages to be paid; d) amounts of tax deductions”.
Attention is focused on such an aspect of tax and labor legislation as the status of the employer and its role in tax and labor relations. It was concluded that the key characteristics of the employer’s status in the tax aspect will be: a) the presence of an obligation to pay wages as a prerequisite for the obligation to administer the tax; b) the legality of the relationship between the entity performing the work and the entity paying wages (externally expressed in the obligation to conclude an employment or civil law contract). It is noted that the key features of the employer’s status in labor legislation will be: a) positioning as a party to an employment contract; b) the presence of an obligation to pay wages and ensure proper working conditions.
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Xhango, Edvin. « Description of Fiscal Legislation and Changes in Years in Albania ». European Journal of Economics and Business Studies 4, no 1 (30 avril 2016) : 91. http://dx.doi.org/10.26417/ejes.v4i1.p91-96.
Texte intégralRésumé :
The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.
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Puspasari, Ismayantika Dyah, Heri Pratikto et Puji Handayati. « Identification of Statement Ambiguity in the HPP Law : Tax Consultant Perceptions ». International Journal of Social Science Research and Review 5, no 7 (18 juillet 2022) : 42–50. http://dx.doi.org/10.47814/ijssrr.v5i7.344.
Texte intégralRésumé :
This study aimed to measure how much tax consultants understand about each of the changes in the six clusters contained in the Draft Legislation of HPP. This study uses a positivism paradigm with a quantitative approach. The variables of this study consist of six clusters of changes and/or additions to the HPP Law, including (1) General Tax Provisions, (2) Income Tax, (3) Value Added Tax, (4) Voluntary Disclosure Program, (5) Carbon Tax, and (6) Excise. Analysis using Confirmatory Factor Analysis (CFA) with AMOS statistical tool. The KUP1 manifest, namely "Use of NIK as an Individual NPWP", and the CUK1 manifest, namely "Changes in article 4 regarding the confirmation of additional types of excisable goods" are poorly understood by tax consultants.