Littérature scientifique sur le sujet « Ruling fiscali »
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Articles de revues sur le sujet "Ruling fiscali"
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Arena, Amedeo. « State Aids and Tax rulings : an assessment of the Commission’s recent decisional practice ». Market and Competition Law Review 1, no 1 (5 septembre 2019) : 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.
Texte intégralRésumé :
Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally. However, tax rulings can have an “alternative use”: that of granting a particularly advantageous fiscal treatment to specific taxpayers, typically large multinational groups willing to invest and create jobs in the tax jurisdiction concerned, without extending it to other taxpayers and without triggering a tax war with other jurisdictions. This article focuses on the European Commission’s enforcement of State aids rules against certain EU Member States in respect of tax rulings issue to a number of multinational companies. After a brief account of the economic rationale for tax rulings and their potential relevance in the context of EU tax competition, the article provides an overview of the Commission’s individual and general measures designed to attract multinational investors in return for significant fiscal advantages. The central part of the article provides an analytical assessment of the Commission’s on-going and closed proceedings on tax ruling practices, having regard to the four constituent elements of the notion of State aid. Regard is then had to the peculiar challenges involved with recovery of State aids granted in the form of tax rulings and, finally, to the systemic implications of the Commission’s initiatives for the division of competences between the EU and its Member States and for the establishment of a fiscal union.
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Ambrożej, Elżbieta Agnieszka. « Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations ». Public Governance, Administration and Finances Law Review 3, no 1 (30 juin 2018) : 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.
Texte intégralRésumé :
This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.
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Pierre, Jocelyn. « Stimuler les investissements étrangers : combiner clarté, hospitalité et sécurité ». Gestion & ; Finances Publiques, no 2 (mars 2021) : 80–89. http://dx.doi.org/10.3166/gfp.2021.2.011.
Texte intégralRésumé :
La sécurité fiscale apportée à un projet porté par un investisseur étranger, constitue l’un des éléments phares du « paquet fiscal » qu’un pays peut lui offrir. Cet article propose de résumer les grandes lignes de cette sécurité en trois piliers : un « corpus unique » d’accès à la règle fiscale ; un « guichet unique » animé par un interlocuteur de haut-niveau avec lequel l’investisseur pourra engager sur la durée un échange sincère et constructif ; un dispositif de rescrit (advance tax ruling) : véritable contrat entre l’investisseur et l’administration d’accueil, formalisant juridiquement cette relation de confiance. Certains pays en quête d’attractivité des investissements pourraient souhaiter s’en inspirer.
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Jose Manuel Calderón Carrero. « Irlanda/Comisión y Apple Sales International y Apple Operations Europe : COMENTARIO A LA SENTENCIA DEL TRIBUNAL GENERAL DE LA UE, DE 15 DE JULIO DE 2020. Asunto : T-778/16 y T-892/16 ». Revista Técnica Tributaria 4, no 131 (3 février 2021) : 237–42. http://dx.doi.org/10.48297/rtt.v4i131.598.
Texte intégralRésumé :
Ayudas de Estado en materia fiscal-Tax Rulings & APAs-Ventajas fiscales selectivas concedidas por una Administración tributaria-Atribución de beneficios a establecimientos permanentes-Utilización del Soft-law OCDE (arm 's length principle)
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HAHM, SUNG DEUK, MARK S. KAMLET et DAVID C. MOWERY. « The Political Economy of Deficit Spending in Nine Industrialized Parliamentary Democracies ». Comparative Political Studies 29, no 1 (février 1996) : 52–77. http://dx.doi.org/10.1177/0010414096029001003.
Texte intégralRésumé :
This article analyzes the influence of four sets of factors on deficit spending in 9 industrialized parliamentary democracies during 1958-1990. This article analyzes the influence of these factors and introduces and tests the importance of an additional potential influence on the size of a country's fiscal deficit: the “strength of fiscal bureaucracy.” It is argued that the stronger a country's fiscal bureaucracy, the lower its deficit, ceteris paribus. Empirically, the authors find that the state of a nation's economy heavily affects its deficit. Little systematic relationship is found between the ideology of the ruling political party and a nation's deficit or between the political strength of the ruling party and deficits, in contrast to the findings of Roubini and Sachs. Finally, it is found that the strength of a country's fiscal bureaucracy is an important influence on the deficit in these 9 industrialized parliamentary democracies.
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Saylor, Ryan, et Nicholas C. Wheeler. « Paying for War and Building States ». World Politics 69, no 2 (6 mars 2017) : 366–408. http://dx.doi.org/10.1017/s0043887116000319.
Texte intégralRésumé :
Many scholars believe that intense warfare propelled state formation in early modern Europe because rulers built tax institutions to pay for wars. Scholars likewise cite milder geopolitical pressures to explain the lackluster state building in the developing world. The authors analyze episodes of ferocious warfare in and beyond Europe and find that despite similar fiscal strains, not all governments built strong tax institutions to service wartime debt. When net creditors in a country's credit market were part of the ruling political coalition, they pressed governments to diversify taxes and strengthen fiscal institutions to ensure debt service. But when net debtors held political sway, governments were indifferent to debt servicing and fiscal invigoration. Coalitional politics can help to explain why mounting debt-service obligations led to fiscal institution building in some cases, but not others. The analysis highlights how the private economic interests of ruling coalition members can affect state building.
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Gengler, Justin, et Laurent A. Lambert. « Renegotiating the Ruling Bargain : Selling Fiscal Reform in the GCC ». Middle East Journal 70, no 2 (15 avril 2016) : 321–29. http://dx.doi.org/10.3751/70.2.21.
Texte intégral
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Rossi-Maccanico, Pierpaolo. « Fiscal State Aids, Tax Base Erosion and Profit Shifting ». EC Tax Review 24, Issue 2 (1 avril 2015) : 63–77. http://dx.doi.org/10.54648/ecta2015008.
Texte intégralRésumé :
In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that perspective and explains how the application of State aid rules is theoretically justifiable and even more appropriate from an EU perspective rather than the use national anti-abuse rules. The author suggests that State aid review is a more effective instrument to tackle abusive tax planning in the EU, because a supranational regulator, subject to EU judicature control, manages it. The author considers that the power of the tax administrations to correct the taxpayers' determinations of their taxable income and fix them on the basis of independent criteria is intrinsically discretional and that transfer-pricing corrections may be cast into legal uncertainty. Accordingly, a new procedural framework is required to restore legal certainty to an area of State aid control which puts into question the proper implementation of the transfer-pricing power of correction by the competent tax administrations. With the grant of an advance ruling a tax administration provides advance certainty about the acceptable determination of the taxable income that a taxpayer should follow; which the author considers to be a sui-generis special right within the meaning of Article 106(1) TFEU. The article accordingly suggests that the Commission adopts a directive under Article 106(3) TFEU to define the conditions under which individual rulings can be granted in respect of undertakings enjoying special rights such as the multinationals being the recipients of transfer-pricing adjustments.
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Espinosa Taipe, Danny Lenin, et Katherine Estefanía Hoyos Navas. « Desafíos fiscales originados por la globalización de la economía y los esquemas de planificación fiscal agresiva : ¿ha podido Ecuador afrontarlos ? » USFQ Law Review 6, no 1 (12 août 2019) : 18. http://dx.doi.org/10.18272/lr.v6i1.1402.
Texte intégralRésumé :
En los últimos años, la economía mundial se ha visto obligada a evolucionar por diferentes factores, tal como el génesis de la economía digital, el fortalecimiento de relaciones comerciales internacionales y la búsqueda perenne de los inversores de capital por obtener mayores rendimientos. Todo esto ha dinamizado los mercados internacionales, lo cual de una u otra forma produce efectos fiscales, y es aquí donde entra en juego la planificación tributaria, la cual no es más que un esquema estratégico derivado del estudio y análisis de las ventajas o beneficios fiscales que una persona podría gozar por realizar sus actividades comerciales tomando en cuenta su domicilio, el tipo de actividad que realice, el vehículo societario que utilice, la estructuración societaria que forme, entre otros factores.
Sin embargo, muchos han intentado obtener beneficios tributarios abusivos, mediante interpretaciones desmedidas de la Ley, lagunas normativas, tax rulings, evasión y elusión fiscal, además de tantos otros mecanismos. La aplicación de estos esquemas resulta en que los contribuyentes realicen escasa o nula tributación, lo cual afecta a las administraciones tributarias de forma global.
Por tanto, con el presente artículo pretendemos realizar un análisis sobre los principales desafíos originados por la planificación fiscal agresiva y casos en que contribuyentes han obtenido beneficios tributarios millonarios por la aplicación de este tipo de estrategias. Adicionalmente, se analizará qué medidas se están tomando mundialmente para combatir la planificación fiscal agresiva, para finalmente enfocarnos en la aplicación de estos preceptos en el plano ecuatoriano, acompañado de un breve estudio sobre la legislación interna que busca limitar el uso exagerado de beneficios tributarios.
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Łukowiak, Bartosz. « Pojęcie apelacji i kasacji co do środka karnego w postępowaniu w sprawach o przestępstwa skarbowe i wykroczenia skarbowe – glosa do wyroku Sądu Najwyższego z 8.02.2019 r., IV KK 295/18 ». Prawo w Działaniu 51 (2022) : 145–51. http://dx.doi.org/10.32041/pwd.5111.
Texte intégralRésumé :
In the commented judgment, the Supreme Court took the view that the forfeiture of devices used for gaming machines imposed in the proceedings in fiscal offenses and fiscal misdemeanor cases does not constitute a penal measure, and therefore the cassation appeal against the ruling in the part regarding the penalty is not considered directed against forfeiture under extension of the scope of the appeal based on Article 447 § 2 of the Polish Code of Criminal Procedure. The paper presents arguments for this position to be considered erroneous and analyses the differences in the regulation of penal measures under general and fiscal criminal law and proposes the necessary legislative changes.
Thèses sur le sujet "Ruling fiscali"
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FRANCIOSO, CHIARA. « Ruling fiscali preventivi nell’economia globalizzata. Profili di diritto transnazionale ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2021. http://hdl.handle.net/10281/314063.
Texte intégralRésumé :
L’elaborato verte sui procedimenti di ruling preventivo, attraverso i quali ciascun contribuente può ottenere chiarimenti – con efficacia vincolante per l’Amministrazione – in relazione a un caso concreto e personale, sull’interpretazione e l’applicazione delle disposizioni tributarie. L’avvento dei ruling preventivi ha innovato significativamente i moduli procedimentali tributari, tradizionalmente imperniati sull’accertamento del dichiarato: essi consentono di avviare, prima della presentazione della dichiarazione, un dialogo fra contribuente ed ente impositore teso ad una condivisa prospettazione del presupposto e della misura del tributo, che non si presti a censure successive. I procedimenti di compliance preventiva odierni rispondono ad esigenze di prevedibilità delle conseguenze fiscali delle attività economiche e sono frutto della progressiva codificazione di prassi informali di consulenza giuridica affermatesi in passato. L’informalità che ha contraddistinto inizialmente queste prassi pone una serie di questioni giuridiche (non sempre risoltesi con la codificazione dei procedimenti) legate alla segretezza, all’ampia discrezionalità amministrativa e al rischio di disparità di trattamento dei contribuenti. Nella specie, è sorto il rischio – segnalato da vari organismi sovranazionali – che attraverso procedimenti eccessivamente discrezionali e opachi, possano essere concesse agevolazioni surrettizie, idonee ad attrarre slealmente investimenti stranieri e ad innescare una gara al ribasso fra le giurisdizioni fiscali.
Il presente contributo intende formulare considerazioni di policy sul modello di procedimento preventivo che meglio assicura, nell’era della globalizzazione, il rispetto dei principi costituzionali ed europei che governano la materia tributaria.
Dopo una premessa di carattere storico, vengono individuati in chiave comparata i tratti ricorrenti dei procedimenti di ruling: (i) il carattere preventivo, concreto e personale del quesito; (ii) i meccanismi di tutela “rafforzata” dell’affidamento; (iii) la comune finalità di promozione della certezza del diritto. Vengono così evidenziate tensioni teoriche – a tratti irrisolte – tra il diritto alla tutela dell’affidamento e il necessario rispetto del principio di legalità nell’individuazione, in via preventiva, del presupposto e della misura del tributo.
Si perviene quindi all’esame delle soluzioni promosse in sede OCSE ed UE per una maggiore trasparenza dei ruling, da attuarsi con lo scambio (rispettivamente spontaneo e automatico) di informazioni tra le amministrazioni fiscali. Oltre a porre a confronto i due standard, in prospettiva de iure condendo, sono prese in considerazione politiche di trasparenza alternative o concorrenti, tra cui la pubblicazione dei ruling. Il raffronto tiene in debito conto le esigenze di tutela dei diritti fondamentali dei contribuenti, muovendo dalla giurisprudenza della Corte di Giustizia e della Corte EDU.
Oggetto di studio è, infine, il rischio di aiuti di Stato sotteso ai ruling, emerso in ambito UE. Vengono commentate le decisioni della Commissione europea e le prime sentenze del Tribunale UE sui ruling “benevoli” concessi, a noti gruppi multinazionali, dalle amministrazioni di alcuni Stati membri.
L’analisi – sviluppata sul piano interno, comparato e sovranazionale – conduce ad alcune considerazioni sulla configurabilità (a) di un procedimento centralizzato europeo di compliance preventiva e (b) di un modello domestico in grado di ovviare alle criticità emerse in ottica transnazionale senza comprimere eccessivamente i diritti dei contribuenti.In various jurisdictions, taxpayers may obtain a statement from the tax administration concerning the treatment of contemplated future transactions. A written statement, that binds the authority to the interpretation provided therein, ensures the taxpayer the legal certainty needed for cross-border transactions or complex investments, thus promoting simplified tax compliance and preventing tax disputes. The current advance compliance schemes result from the gradual codification of informal guidance practices from the past. The informality that once featured these practices still raises legal issues linked to secrecy, wide administrative discretion and the risk of discrimination between taxpayers. Despite the advantages well known in literature and acknowledged by national and international institutions, improper use of tax rulings may then facilitate aggressive tax planning and harmful tax competition: derogatory secret rulings, offering a low level of taxation in a certain jurisdiction, can encourage companies to artificially shift profits there, potentially leading to a race to the bottom. The current contribution aims to investigate which advance compliance policies, in a globalized market economy, best suit the constitutional and European principles governing taxation. Following an introduction on the evolution of ruling practices, their recurring features are identified with a comparative approach: (i) individual advance request, of practical interest for the taxpayer; (ii) “enhanced” protection of legitimate expectations; (iii) promotion of legal certainty. The comparative analysis identifies unsolved theoretical tensions between the right to the protection of legitimate expectations and the principle of legality in tax matters. The OECD and the EU are promoting the exchange of information (spontaneous and automatic, respectively) on cross-border tax rulings and APAs. After comparing the two standards, alternative or concurrent transparency policies are considered, including the publication of rulings. The comparison takes due account of the need to protect taxpayers’ rights, building on the Court of Justice and ECtHR case law. Finally, the dissertation addresses the competition threats raised by secret rulings, in terms of State aid (currently under judicial review by the Union Courts). The analysis leads to some remarks on the design of (a) a centralized European advance compliance program and (b) a domestic model able to overcome the above-mentioned issues without sacrificing taxpayers’ rights.
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Kessentini, Imed. « La prévention et le règlement non juridictionnel des litiges fiscaux : contribution à l'étude des voies de prévention et règlement non juridictionnel des litiges fiscaux en droit fiscal interne ». Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020082.
Texte intégralRésumé :
Dans le cadre de la recherche perpétuelle du renforcement du consentement à l'impôt et, plus largement de la légitimation de l'action du pouvoir fiscal, les pouvoirs publics ont créé et accumulé divers procédés visant à prévenir et régler amiablement les litiges fiscaux dans l'ordre interne. La présente thèse est consacrée à l'étude du rôle des modes de prévention et de règlement non juridictionnel des litiges dans la démarche des pouvoirs publics tendant à améliorer la situation du contribuable dans ses rapports avec l'administration. Elle vise à démontrer leur contribution dans le processus constant qui aspire à instaurer une relation de confiance entre ces acteurs, tout en dévoilant leurs limites révélées au cours de leur mise en œuvre et les enjeux cruciaux qu'elles impliquent pour le contribuable qui y a recours. Une première partie sera consacrée à l'exposé du développement des modes de prévention et de règlement des litiges fiscaux en tant que reflet d'un mouvement qui tend à l'amélioration de la relation contribuable-administration. Une seconde partie traitera des limites que présentent ces procédures et des perspectives d'amélioration envisageables pour pallier leurs défauts et assurer efficacement la protection du contribuableAs part of the ongoing search for the reinforcement of consent to taxation and, more broadly, to legitimize taxing authority action in general, the public authorities have created and accumulated various processes designed to prevent and resolve the amicable settlement oftax disputes in the domestic order. The aim ofthis is this thesis is the study of the roles of modes of prevention and the non-jurisdictional resolution of tax disputes following the public authorities approach which tend to reinforce the taxpayer's situation in its relationship with the tax administration. lt is specifically designed to demonstrate their contribution in the constant process that wishes to establish a relationship of trust between these actors, while revealing their limitations proved in their implementation and the major issues that will face the taxpayer who resorts to them. The first part will be dedicated to present the development of the modes of prevention and amicable resolution of tax disputes to be an expression of the movement toward improvement of the relationship between the taxpayer and the administration. The second part will deal with the limits of these procedures and the conceivable prospects for their improvement, in particular to counter their drawbacks and thereby protecting the taxpayer
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Jaune, Renaud. « Le droit et la régulation des prix de transfert ». Thesis, Paris 1, 2018. http://www.theses.fr/2018PA01D076/document.
Texte intégralRésumé :
La présente thèse de doctorat porte sur la fiscalité des prix de transfert. Dans un contexte mondial propice à la remise en cause des législations et des pratiques fiscales, elle traite de la question des instruments de régulation appropriés et du rôle du droit dans un tel édifice. En effet, nombre d'observateurs imputent les désordres majeurs de la régulation des prix de transfert à l'imprécision des règles qui la sous-tendent et à l'absence d'autorité mondiale contre la concurrence fiscale dommageable. En réponse, nous supposons que le principe de pleine concurrence ne se limite pas à la définition usuelle qui en est donnée. Nous montrons qu'il peut être considéré comme élément d'une norme universelle destinée à neutraliser les effets des particularismes fiscaux sur les échanges économiques internationaux. Une telle hypothèse fournit le critère d'évaluation des législations nationales et de a pertinence des politiques de prix de transfert des groupes. Nous analysons ensuite la législation et la jurisprudence française, et montrons qu'une transposition réelle du principe de pleine concurrence ne peut se résumer à copier l'article 9 § 1 des conventions modèles, mis suppose d'en traduire le contenu et l'esprit en instaurant les conditions d'une coopération réelle entre les acteurs. Nous exposons également la dialectique entre les lacunes de la régulation des prix de transfert et les tendances normatives à l'œuvre dans le monde entier, qui malgré leur hétérogénéité sont parfois présentées en réponse à la question des prix de transfert Nous fournissons une grille de lecture du plan BEPS et du développement des limitations légales imposées par les Etats ainsi que des obligations de conformité fiscale (compliance). Enfin, nous montrons que la reconstruction d'une régulation des prix de transfert en référence à la nonne universelle donnerait l'occasion d'instaurer un véritable partenariat entre l'Etat et les parties prenantes, ouvrant la voie vers une nouvelle manière de discuter la loiThis doctoral thesis deals with the tax aspects of transfer pricing. ln the context of a globalized economy where the transfer pricing policies and legislations are at stake, it raises the question whether proper instruments of regulation can be set, and if the law is the adequate tool to that end.Indeed, numerous people consider that the major disorders in the regulation of transfer pricing stem from the Arm's Length Principle itself, due to its lack of economic precision and the absence of a global authority against harmful tax competition.To address the issue, we assume that there is more to the Ann's Length Principle than its common definition. Indeed, we show that it can be considered as part of a universal law aimed at neutralizing the effects of the tax differences in the international economic exchange. Such an assumption provides for a criterium to assess the quality of national legislations as well as the relevance of the groups' transfer pricing policies.By analyzing the French legislation and case law, we show that a thorough implementation of the Ann's Length Principle implies not only to copy article 9 § 1 the convention models, but more generally to capture its content and essence by setting the conditions for a proper cooperation between actors. We also explain the relationship between the lacks in the regulation of transfer pricing and the process of setting new rules that takes place around the world, describing the rationale of the BEPS plan and of the various limitations and compliance obligations that Governments impose to the taxpayers. Lastly, we show that building a national legislation with reference to the universal Ann's Length Principle implies a true partnership between the Government and all stakeholders, paving the way to a new manner of debating the law
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Beraldo, Mariana Passos. « Tax ruling, auxílio de Estado e concorrência fiscal no ambiente europeu ». Master's thesis, 2020. http://hdl.handle.net/10362/132167.
Texte intégralRésumé :
Dissertação com vista à obtenção do grau de Mestre em Direito Internacional e EuropeuA adoção pelos Estados de medidas de abrandamento fiscal, a fim de manter ou captar bases de tributação em seu território tem representado uma verdadeira corrida para o abismo. Inúmeras ações internacionais têm sido adotadas visando o combate eficaz ao fenômeno da concorrência fiscal. No âmbito desta dissertação, aborda-se trabalho repressivo desenvolvido pela União Europeia na Task Force on Tax Planning Practices, comandada pela Comissão Europeia visando controle de tax ruling emitidas para proporcionar vantagens seletivas e direcionada a uma empresa ou grupo de empresas. Neste contexto, questionou-se se a abordagem adotada pela Comissão Europeia na apreciação dos casos investigados na Task Force representou avanço no combate às práticas fiscais prejudiciais ao funcionamento do mercado interno. Assim, objetivou-se avaliar o impacto das decisões mencionadas na dinâmica das regras fiscais comunitárias, especificamente, no que diz respeito a concessão de auxílio de estado. Para materializar o objetivo recorreu-se aos princípios da pesquisa aplicada, qualitativa e com objetivo explicativo, viabilizado pela triangulação de dois instrumentos técnicos de pesquisa: estudos de casos múltiplos e a pesquisa documental. O principal resultado verificado foi que os Estados Membros têm utilizado as tax rulings para concessão de regime fiscal benéfico e seletivo, uma vez que derrogam as regras fiscais gerais domésticas e concedem benesses que não estão ao alcance dos demais contribuintes em situação comparável. Destaca-se ainda a divergência constatada entre interpretação da Comissão Europeia e do Tribunal Geral da União no exame das tax rulings emitidas. Em linhas gerais, considerase que o controle às tax rulings se faz necessário para proibir a discriminação tributária, concretizar o eficaz combate às práticas fiscais prejudiciais e garantir o efetivo cumprimento da fair share.
The adoption by the States of beneficial fiscal measures to maintain or capture tax bases in their territory has represented a real race to the bottom. Countless international actions have been adopted to effectively combat the phenomenon of tax competition. This dissertation studies the repressive work developed by the European Union in the Task Force on Tax Planning Practices commanded by the European Commission aiming at controlling tax ruling issued to provide selective advantages and aimed at a company or group of companies. In this context, it was question whether the approach adopted by the European Commission in the assessment of the cases investigated in the Task Force represented progress in the fight against tax practices harmful to the functioning of the internal market. Thus, the objective was to verify the impact of the decisions mentioned in the dynamics of the Community tax rules, specifically, with regard to the granting of state aid. To materialize the objective, the principles of applied, qualitative and explanatory research were used, made possible by the triangulation of two technical research instruments: multiple case studies and documentary research. The main result verified was that the Member States have been using tax rulings to grant a beneficial and selective tax regime, since they derogate from the general domestic tax rules and grant benefits that are not available to other taxpayers in a comparable situation. It is also worth to mention the divergence found between the interpretation of the European Commission and the General Court of the Union in the examination of the issued tax rulings. In general, it is considered that control over tax rulings is necessary to prohibit tax discrimination, to effectively combat harmful tax practices, and to ensure the observation of fair share.
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Leal, Vivian de Castro Morales. « A concretização progressiva da lei nos limites (e por exigência) da legalidade fiscal : o caso dos APA's e dos ATR's holandeses ». Master's thesis, 2014. http://hdl.handle.net/10316/28454.
Texte intégralLivres sur le sujet "Ruling fiscali"
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1968-, Verdun Amy, dir. Ruling Europe : The politics of the Stability and Growth Pact. Cambridge : Cambridge University Press, 2010.
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Congress, International Fiscal Association. Advance rulings = : Les agréments préalables. [The Hague] : Kluwer Law International, 1999.
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Foundation, Century, et Urban Institute, dir. Dead men ruling : How to restore fiscal freedom and rescue our future. New York, New York : Century Foundation Press, 2014.
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Association, International Fiscal. Advance ruling : Practice and legality : proceedings of a seminar held in Cancún, Mexico, in 1992 during the 46th Congress of the International Fiscal Association. Deventer : Kluwer Law & Taxation Publrs., 1994.
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Limited, CCH Canadian, dir. Bill C-28, Budget and Economic Statement Implementation Act, 2007 with explanatory notes : Canadian Tax Reports, special report no. 1863, extra edition ; Canada Income Tax Guide, special report no. 538, extra edition ; Canadian Income Tax Act, Regulations & Rulings, special report no. 376, extra edition ; Goods and Services Tax Reports, special report no. 230, extra edition. Don Mills, Ont : CCH Canadian Limited, 2007.
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Verdun, Amy, Jean-Claude Juncker et Martin Heipertz. Ruling Europe : The Politics of the Stability and Growth Pact. Cambridge University Press, 2010.
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Verdun, Amy, et Martin Heipertz. Ruling Europe : The Politics of the Stability and Growth Pact. Cambridge University Press, 2010.
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Verdun, Amy, Jean-Claude Juncker et Martin Heipertz. Ruling Europe : The Politics of the Stability and Growth Pact. Cambridge University Press, 2010.
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Verdun, Amy, et Martin Heipertz. Ruling Europe : The Politics of the Stability and Growth Pact. Cambridge University Press, 2011.
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Verdun, Amy, Jean-Claude Juncker et Martin Heipertz. Ruling Europe : The Politics of the Stability and Growth Pact. Cambridge University Press, 2010.
Trouver le texte intégralChapitres de livres sur le sujet "Ruling fiscali"
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Manarini, Edoardo. « Ruling on the Border : Landed Possessions from the Po Valley to the Apennines in Bononia’s Diocese ». Dans Struggles for Power in the Kingdom of Italy. Nieuwe Prinsengracht 89 1018 VR Amsterdam Nederland : Amsterdam University Press, 2022. http://dx.doi.org/10.5117/9789463725828_ch06.
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The sixth chapter deals with the Bolognese territory, an area located at the edges of the Emilia region between the Italian kingdom and the exarchate of Ravenna. After having acquired fiscal lands and thanks to the emphyteutic bond with the Ravenna archbishops, the group established there a broad seigneurial rule between the plain and the Apennines. Although it never touched the city of Bologna, their hegemony extended over the plain to the north towards the course of the Po and the Apennine valleys to the south. Fundamental elements of their power were the many castles and the foundation of the private monastery of S. Bartolomeo di Musiano.
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Chittick, Andrew. « Managing Prosperity ». Dans The Jiankang Empire in Chinese and World History, 177–205. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190937546.003.0008.
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Chapter 7, “Managing Prosperity: The Political Economy of a Commercial Empire,” looks at the policy choices of the Jiankang regime that contributed to commercial prosperity, including the design of the capital city, the fiscal system, the remittance system, and monetary and trade policies. It shows that these policy decisions were closely tied to the interests of key groups within the ruling class, particularly the imperial house and leading military figures, who frequently had considerable private commercial interests. It also explores the link between these policies and the patronage of Buddhism. The system is compared to that of the Roman Empire and South and Southeast Asian regimes. Widely criticized as “corruption” by historians trained in the Sinitic tradition (as well as by modern ones), the pro-commercial political economy would be better understood as a normalized part of the empire’s operations.
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Bruijn, Jaap R. « Introduction ». Dans The Dutch Navy of the Seventeenth and Eighteenth Centuries, 1–12. Liverpool University Press, 2011. http://dx.doi.org/10.5949/liverpool/9780986497353.003.0101.
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During the Middle Ages a number of territories within the boundaries of the modern Netherlands, Belgium and northern France each developed similar ruling institutions in the form of local parliaments or states. In the fifteenth century, the dukes of Burgundy succeeded in joining most of these territories together under a single ruler, but the tradition of provincial autonomy remained strong. At long last, the Habsburg emperor Charles V (who reigned 1515-1555) ruled all the territories, seventeen in number. The seat of the central government was established at Brussels, with the rights of the provincial institutions being largely oppressed in favour of the Brussels' court. From 1556 onwards, however, Charles V's son and successor, King Philip II of Spain, and his governors rekindled the old spirit of provincial opposition against centralized rule by pursuing fierce religious and fiscal policies. The Protestant iconoclasm of 1566 shook the foundations of their power and caused Philip to install the Duke of Alba as his military governor. Alba's high-handed and arbitrary rule subsequently provoked the Dutch revolt. In 1572, after some initial disturbances, the provincial ruling States of Holland and Zeeland, under the leadership of William of Orange (the Silent), launched a revolt against Alba that soon gained the support of other provinces. A long and fierce struggle ensued, finally to result in the birth of the Republic of the Seven United Provinces, comprising Holland, Zeeland and the five other northern provinces of Utrecht, Gelderland, Overijssel, Groningen and Friesland....
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GOMES, M. L., et D. CANEN. « Caso Apple : digitalização da economia, planejamento fiscal internacional, tax rulings e regras de state aid : a guerra fiscal internacional e seus desdobramentos ». Dans Tributação da Economia Digital e das Novas Tecnologias. Dialética, 2021. http://dx.doi.org/10.48021/978-65-5956-729-4-c1.
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Fleck, Robert K., F. Andrew Hanssen et Dennis P. Kehoe. « What Can the Endogenous Institutions Literature Tell Us About Ancient Rome ? » Dans Roman Law and Economics, 13–46. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198787204.003.0002.
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A large and growing literature on “endogenous” institutions seeks to understand the circumstances under which institutions of particular types arise. One of the literature’s guiding principles is that, because institutions structure the incentives that members of a society face, if institutions are not well matched to a society’s circumstances—that is to say, not designed to inspire productive activities, broadly defined—the society will not thrive. We will discuss how this approach can help modern scholars understand the institutions of the Roman Empire, a society that clearly did thrive. The focus of this paper will be on the Roman imperial government’s policies that promoted the private ownership of land. These policies were crucial to the efforts of the Roman imperial government to create a class of landowners in the cities across the empire who would share in the burdens of ruling the empire. However, the extent to which landowners could dispose of their properties freely was limited by the overall constraints of an ancient agrarian economy and the fiscal requirements of the Roman state.
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Colino, César. « What now for the Autonomic State ? Muddling through growing tensions amidst the aftermath of the Court’s Ruling and the painful fiscal crisis ». Dans Jahrbuch des Föderalismus 2011, 309–22. Nomos Verlagsgesellschaft mbH & Co KG, 2011. http://dx.doi.org/10.5771/9783845232485_309.
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Najemy, John M. « The Travails of Italy Viewed from the Chancery ». Dans Machiavelli's Broken World, 1–38. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780199580927.003.0001.
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In all his major works—The Prince, the Discourses on Livy, the Art of War, and the Florentine Histories—Machiavelli deplored the sufferings of Italy at the hands of foreign invaders, the incompetent rulers of the Italian states, mercenaries, and the Church. As a chancery official in the Florentine republic between 1498 and 1512 and a frequent envoy to the most powerful rulers in Europe and Italy, he had to be circumspect about overt criticism. But he found opportunities to express both his dismay and some initial reflections on the causes of Italy’s parlous state. In the narrative poem called the Decennale, written in 1504, he recounted in verse the travails of Italy in the ten years from the first French invasion in 1494 to 1504. A shorter poem, “Ambizione,” pointed to undisciplined ambition and avarice as the passions behind the rash and risky actions of Italy’s rulers. He directed more specific criticism at the Florentine ruling class in texts written as speeches, possibly to be delivered by high-ranking officials, that castigate the Florentines for their unwillingness to make greater fiscal contributions for defense, for incoherent treatment of the subject cities of Florence’s territorial dominion, and for underestimating the danger of Cesare Borgia. In a second historical poem, the incomplete second Decennale, Machiavelli gloomily narrates the events that led to Venice’s crushing defeat at the hands of the League of Cambrai in 1509.
Actes de conférences sur le sujet "Ruling fiscali"
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BEKTAŞ, Belkıs, et Özhan ÇETİNKAYA. « An Assessment of the Public Financial Indicators with Budget Data in Turkey : Review post- 2000 ». Dans Current Trends in Public Sector Research. Brno : Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-1.
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There have been changes in public financial indicators in Turkey after the year of 2000. In this paper, these changes were evaluated together with the budget data. In this context, this paper aims to reveal positive or negative effects of budget data on public financial indicators. The 2008 global financial crisis formed the external direction of the negativity in public financial indicators. In particular, before and after 2008, negative developments have been experienced in public financial indicators except for some years. The 2008 global financial economic crisis had also negative impacts on public financial indicators. Moreover, both general and local elections are a negative factor in public spending discipline in Turkey. Since the local elections, the ruling government has chosen extender budget policies as fiscal policies to win the elections. According to the findings of this study, it was determined that Turkey moved away from the Maastricht criteria after 2008, which stemmed from negative developments in budget data.