Littérature scientifique sur le sujet « Taxation – Law and legislation – Ireland »
Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres
Consultez les listes thématiques d’articles de revues, de livres, de thèses, de rapports de conférences et d’autres sources académiques sur le sujet « Taxation – Law and legislation – Ireland ».
À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.
Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.
Articles de revues sur le sujet "Taxation – Law and legislation – Ireland"
1
Macmaoláin, Caoimhín. « An Unhealthy State : Using Legislation to Address Public Health Issues in Ireland ». European Public Law 25, Issue 4 (1 décembre 2019) : 487–502. http://dx.doi.org/10.54648/euro2019027.
Texte intégralRésumé :
Ireland has one of the least healthy populations in the European Union. It is amongst the very highest for rates of premature death, disability years and societal harm caused by poor diet and alcohol abuse. In response, the Irish Government has introduced two new laws. The first sets higher rates of taxation on sugar-sweetened drinks, as has been done elsewhere. The second, more controversially, restricts the marketing of alcohol in a variety of ways. The imposition of minimum unit pricing and the exertion of additional controls over advertising, sponsorship and branded clothing are all part of a range of measures designed to reduce alcohol misuse. Most significantly, a suite of compulsory health warnings have been proposed for labels. This has raised the ire of producers, retailers, and organizations opposed to protectionism. Noting the limitations placed on these schemes by international legal obligations, this report examines the problems and solutions available to contemporary legislators in Member States such as Ireland who seek the amelioration of public health issues through legislative and other controls.
2
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.
3
Walsh, Mary. « Legislation : Ireland ». EC Tax Review 8, Issue 2 (1 juin 1999) : 147–50. http://dx.doi.org/10.54648/ecta1999035.
Texte intégral
4
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.
Texte intégralRésumé :
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.
5
Dmytrenko, S. « Administrative and legal provision of implementing the law enforcement function in the taxation sector : experience of the European Union and perspectives for its adaptation in Ukraine ». National Technical University of Ukraine Journal. Political science. Sociology. Law, no 2(46) (14 décembre 2020) : 52–56. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226712.
Texte intégralRésumé :
The author of the article has established that the law enforcement function, like all other functions, has its own mechanism of the implementation, which is based on a set of legal, organizational, economic and material elements. The system of such elements must meet the tasks that are set for the country at the present stage of state formation. It has been substantiated that administrative and legal provision of implementing the law enforcement function of the state in the taxation sector is a specific type of legal influence of administrative and legal forms and means, which together constitute a mechanism of administrative and legal regulation of implementing the law enforcement function of the state in the taxation sector, on the activity of corresponding subjects in order to ensure their normal functioning and effective performance of the duties assigned to them in the field of law and order, protection and defense of the rights and freedoms of citizens, combating offenses during the application of tax legislation. It has been clarified that the law norms provide interaction between the executive authorities and citizens in all spheres of public life, in particular law enforcement sphere and taxation sector, which in modern conditions determine the main criterion for assessing the quality of state policy. The essence of adaptation of the national legislation has been revealed. It has been proved that there is a sufficiently developed legal base in Ukraine, which regulates the main aspects for the adaptation of national legislation to the legislation of the European Union (in particular, in the sphere of implementing the law enforcement function of the state in the taxation sector). The author has determined the main steps in the direction of ensuring the effective functioning of administrative and legal mechanism for the provision of the implementation of the law enforcement function of the state in the taxation sector. It has been offered to make changes to the methodology and planning process on the adaptation of the current national legislation in the taxation sector.
6
Buckley, L.-A. « Recent legislation. Employment Equality Act 1998 (Ireland) ». Industrial Law Journal 29, no 3 (1 septembre 2000) : 273–79. http://dx.doi.org/10.1093/ilj/29.3.273.
Texte intégral
7
Ortigâo Ramo, Diogo. « Portuguese Legislation : Discriminatory Taxation of Foreign Pension Funds ». EC Tax Review 19, Issue 2 (1 avril 2010) : 97–99. http://dx.doi.org/10.54648/ecta2010011.
Texte intégral
8
Biçer, Ramazan. « The Evaluation of Royalty Payments in Transfer Pricing : An Approach from a Turkish Perspective ». Intertax 37, Issue 11 (1 novembre 2009) : 654–64. http://dx.doi.org/10.54648/taxi2009065.
Texte intégralRésumé :
This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain Double Taxation Agreements executed among Turkey and its treaty partners. It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and Double Taxation Agreements. A considerable part of the article is reserved to explain details of current transfer pricing rules applicable for royalties paid in Turkey or to abroad, and it analyses the application of transfer pricing legislation for royalty payments by practical examples.
9
Bratko, Tatiana Dmitrievna. « Economic justification for taxation and tax fairness : a new look at an old problem ». Налоги и налогообложение, no 6 (juin 2023) : 8–20. http://dx.doi.org/10.7256/2454-065x.2023.6.69607.
Texte intégralRésumé :
A search for criteria of economically justified and fair taxation has been going on for a long time within studies in philosophy of law, constitutional law and tax law. Often such studies are one-sided and incomplete. The criteria developed by researchers, as well as research-based definition of “economic justification for taxation,” are unsatisfactory and unsuitable for practical use. Without understanding economic justification for taxation, it is impossible to give answers to many practical questions, in particular: is a tax economically justified or not? The purpose of this article is to formulate a new universal, practically applicable definition of “economic justification for taxation,” reflecting modern Russian and foreign ideas about fiscal social contract and constitutional principles of taxation. To achieve this goal, the author resorts to a comparative analysis of two incompatible principles of fair taxation: the equivalence (benefit) principle, arising from “individualistic” Anglo-Saxon theory, and the ability-to-pay principle that is based on continental European “welfare-state” doctrine. The author uses equivalence (benefit) principle to develop a so-called “beneficiary” theory of economic justification for taxation. The beneficiary theory is for the first time set out in this article. The beneficiary theory offers a new understanding of economic justification for taxation which is unconventional for Russian tax law and establishes a clearer – compared to previously known – criterion of economically justified taxation. This criterion makes it possible to identify economically unjustified taxes that do not comply with provisions of tax legislation and Russian Federation Constitution, and therefore can be applied when challenging: 1) validity of legislation establishing economically unjustified taxes; 2) constitutionality of tax legislation. The author, using the beneficiary theory he developed, assesses economic justification for bachelor tax and vehicle tax paid by owner of a vehicle not in use.
10
Atkin, Bill. « Family Violence and the Civil Law/Criminal Law Interplay – Some Reflections ». Victoria University of Wellington Law Review 52, no 4 (26 janvier 2022) : 671–88. http://dx.doi.org/10.26686/vuwlr.v52i4.7399.
Texte intégralRésumé :
Family violence is increasingly recognised as a serious social problem. That awareness has led to much legislation being passed to address the problem. The legislation has evolved from distinct civil and criminal roots to a point where the two closely interact. This article explores the sources and consequences of this interplay of the civil and the criminal in relation to family violence. The piece is dedicated to long-time colleague, Professor John Prebble, even though the topic does not grapple with his area of great expertise, the law of taxation.
Thèses sur le sujet "Taxation – Law and legislation – Ireland"
1
Rumble, Tony Law Faculty of Law UNSW. « Synthetic equity and franked debt : capital markets savings cures ». Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.
Texte intégralRésumé :
Micro-economic reform is a primary objective of modern Australian socio-economic policy. The key outcome targetted by this reform is increased efficiency, measured by a range of factors, including cost reduction, increased savings, and a more facilitative environment for business activity. These benefits are sought by the proponents of reform as part of a push to increase national prosperity, but concerns that social equity is undermined by it are expressed by opponents of that reform. The debate between efficiency and equity is raging in current Australian tax policy, a key site for micro-economic reform. As Government Budget restructuring occurs in Australia, demographic change (eg, the ageing population) undermines the ability of public funded welfare to provide retirement benefits. Responsibility for self-funded retirement is an important contributor to increasing private savings. Investment in growth assets such as corporate stock is increasing in Australia, however concerns about volatility of asset values and yield stimulate the importance of investment risk management techniques. Financial contract innovation utilising financial derivatives is a dominant mechanism for that risk management. Synthetic equity products which are characterised by capital protection and enhanced yield are popular and efficient equity risk management vehicles, and are observed globally, particularly in the North American market. Financial contract innovation, risk management using financial derivatives, and synthetic equity products suffer from an adverse tax regulatory response in Australia, which deprives Australian investors from access to important savings vehicles. The negative Australian tax response stems from anachronistic legislation and jurisprudence, which emphasises tax outcomes based on legal form. The pinnacle of this approach is the tax law insistence on characterisation of financial contracts as either debt or equity, despite some important financial similarities between these two asset types. Since derivatives produce transactions with novel legal forms this approach is unresponsive to innovation. The negative tax result also stems from a perception that the new products are tax arbitrage vehicles, offering tax benefits properly available to investment in stocks, which is thought to be inappropriate when the new products resemble debt positions (particularly when they are capital protected and yield enhanced). The negative tax response reflects administrative concerns about taxpayer equity and revenue leakage. This approach seeks to impose tax linearity by proxy: rather than utilising systemic reform to align the tax treatment of debt and equity, the current strategy simply denies the equity tax benefits to a variety of innovative financial contracts. It deprives Australians of efficiency enhancing savings products, which because of an adverse tax result are unattractive to investors. The weakness of the current approach is illustrated by critical analysis of three key current and proposed tax laws: the ???debt dividend??? rules in sec. 46D Income Tax Assessment Act 1936 (the ???Tax Act???); the 1997 Budget measures (which seek to integrate related stock and derivative positions); and the proposals in the Taxation of Financial Arrangements Issues Paper (which include a market value tax accounting treatment for ???traded equity,??? and propose a denial of the tax benefits for risk managed equity investments). The thesis develops a model for financial analysis of synthetic equity products to verify the efficiency claims made for them. The approach is described as the ???Tax ReValue??? model. The Tax ReValue approach isolates the enhanced investment returns possible for synthetic equity, and the model is tested by application to the leading Australian synthetic equity product, the converting preference share. The conclusions reached are that the converting preference share provides the key benefits of enhanced investment return and lower capital costs to its corporate issuer. This financial efficiency analysis is relied upon to support the assertion that a facilitative tax response to such products is appropriate. The facilitative response can be delivered by a reformulation of the existing tax rules, or by systemic reform. The reformulation of the existing tax rules is articulated by a Rule of Reason, which is proposed in the thesis as the basis for the allocation and retention of the equity tax benefits. To avoid concerns about taxpayer equity and revenue leakage the Rule of Reason proposes a Two Step approach to the allocation of the equity tax benefits to synthetics. The financial analysis is used to quantify non-tax benefits of synthetic equity products, and to predict whether and to what extent the security performs financially like debt or equity. This financial analysis is overlayed by a refined technical legal appraisal of whether the security contains the essential legal ???Badges of Equity.??? The resulting form and substance approach provides a fair and equitable control mechanism for perceived tax arbitrage, whilst facilitating efficient financial contract innovation. The ultimate source of non-linearity in the taxation of investment capital is the differential tax benefits provided to equity and debt. To promote tax linearity the differentiation needs to be removed, and the thesis makes recommendations for systemic reform, particularly concerning the introduction of a system of ???Franked Debt.??? The proposed system of ???Franked Debt??? would align the tax treatment of debt and equity by replacing the corporate interest deduction tax benefit with a lender credit in respect of corporate tax paid. This credit would operate mechanically like the existing shareholder imputation credit. The interface of this domestic tax credit scheme with the taxation of International investment capital, and the problems occasioned by constructive delivery of franking credits to Australian taxpayers via synthetics, are resolved by the design and costings of the new system, which has the potential to be revenue positive.
2
Kadikov, Artem. « International taxation of cross-border digital commerce ». Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.
Texte intégralRésumé :
This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, online advertising and e-tailing models as examples of digital commerce in the narrow sense, this thesis demonstrates that the proxies for establishing jurisdictional nexus have become increasingly fluid, thereby challenging the traditional international tax regimes for profits and consumption taxation. Numerous policy solutions have been proposed in order to rectify nexus erosion, including global and territorial tax models. Unlike the previous research in this area, this thesis focuses on the nexus elements of such proposals and assesses their viability in the light of the wider Internet governance jurisprudence. Global tax solutions, such as global e-commerce taxes and formulary apportionment, are analysed in the context of the international governance regime for the technical Internet infrastructure. Territorial virtual tax solutions, such as virtual permanent establishments, withholding taxes and destination cash flow taxes, are considered in the light of the Internet jurisprudence on the 'effects' and 'targeting' nexus standards. It is argued that, given the lack of technical and political infrastructure, none of the proposed routes would be viable from a practical perspective in the near future. It is concluded, therefore, that a practical solution would involve retaining the traditional profits and consumption tax models, whilst testing a narrow version of the digital targeting nexus standard as a backstop anti-abuse measure. It is envisaged that the limited anti-avoidance provision would subsequently pave the way for a comprehensive long-term solution, as digitisation continues to transform global commerce.
3
Mkhize, Vukani. « A critical analysis of the tax implications for small and micro businesses ». Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1338.
Texte intégralRésumé :
The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
4
Jovanovich, Juan Martʹin. « Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules ? » Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31165.
Texte intégralRésumé :
There is an overlap between the transfer pricing concepts that apply under tax and under customs regimes. This thesis aims to demonstrate (i) that customs and tax laws often share common principles in respect of related-party transactions; (ii) that transfer pricing as agreed to under one discipline should be recognized under the other; (iii) that the OECD Transfer Pricing Guidelines constitute a body of rules that is appropriate to supplement the related party provisions of the GATT/WTO Valuation Code ("GVC"); and (iv) that such guidelines are generally in accordance with the provisions of the GVC and its general principles and objectives. This thesis also analyzes the tax and customs value of imported goods, and identifies which additions to or deductions from customs value might have to be taken into account in comparing tax and customs results. The thesis concludes with an analysis of the circumstances and conditions under which the introduction of transfer pricing compensatory adjustments to transaction value would be consistent with Article 1 of the GVC.
5
Nakayama, Kiyoshi. « Transfer pricing taxation : Canadian perspective and Japanese perspective ». Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26143.
Texte intégralRésumé :
For the last decades, transfer pricing has been one of the most important issues for both tax authorities and multinational corporations.
On the one hand, tax authorities, despite their counter-measures, have not been able to cope with international tax avoidance or evasion using transfer pricing by multinational corporations owing to the deficiency of tax systems and the inability of tax administrations and this has resulted in a huge revenue loss to the coffers of their countries.
On the other hand, while multinational corporations have been using transfer pricing as vehicles to maximize their overall after-tax profits as a group, they have been suffering intolerable
administrative burdens and double taxation caused by enforcement of counter-measures by tax authorities.
The basic principle for transfer pricing taxation legislation
is the "arm's length principle", that transactions between parties that are not dealing at arm's length should be carried out for tax purposes under terms and at a price that one could reasonably have expected in similar circumstance had the parties been dealing at arm's length. This principle has been endorsed by the OECD, Canada, the U.S. and other developed countries, however, common specific guidelines under this principle have not been established among tax authorities and even multinational corporations themselves cannot always find an arm's length price acceptable to tax authorities.
Since the OECD Committee on Fiscal Affairs issued the report "Transfer Pricing and Multinational Enterprises" in 1979, tax authorities, multinational corporations and tax practitioners have been making strenuous efforts to find a reasonable and practical transfer pricing taxation system and to coordinate its enforcement, all of which enables tax authorities to recover or keep their fair share of revenue and protect multinational corporations from double taxation.
At present, the situation already shows some improvements due to efforts for the harmonization of guidelines among tax authorities, and due to multinational corporations' application of transfer pricing policy in a more self-restricted manner, and more appropriate advice from tax practitioners. However, there is still room for possible improvements.
In Canada, there have been no guidelines other than the Income Tax Act which provides general principles of transfer pricing taxation, and actual enforcement has been based on the internal assessing guideline of Revenue Canada. But, on February 27, 1987 Revenue Canada issued Information Circular 87-2. Although an information circular does not carry any legal weight, it is expected that the circular will eliminate taxpayers' uncertainty and augment tax compliance.
On the other hand, in Japan, despite its export-oriented economy, the Japanese tax authorities have not been keeping pace with the internationalization of economic activities. Having introduced anti-tax haven legislation in 1978, Japan in 1986 introduced transfer pricing taxation legislation. Although fairly concrete pricing methods have been written into legislation
in order to permit the reasonable enforcement of the new system, there is much to be learned from the experience of the "advanced" countries.
Above all, Canada's experience could be useful, as the provisions of the new Japanese transfer pricing taxation legislation are similar to those of the Canadian Income Tax Act and both countries have several similarities in terms of their relationship with the U.S.
In this thesis, after reviewing the background to these problems, I will discuss the Canadian transfer pricing taxation system and its enforcement by looking at each type of intra-group transaction and the corresponding adjustment and mutual agreement procedure system. Then I will compare the Canadian approach and Japanese approach. Possible improvements will be dealt with in the conclusion.
Since there has been little jurisprudence in this area, the discussions are primarily based on the tax authorities' perspectives
and the OECD reports.Law, Peter A. Allard School of
Graduate
6
Kruger, Leander. « Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom ». Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.
Texte intégralRésumé :
The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The study compared the two jurisdictions based on the above mentioned areas to determine similarities or differences. The study concluded with recommendations, these being that South Africa should assess the feasibility of providing greater State provided retirement funding by possibly including a mandatory contribution, such as that used by the UK for its single-tier flat rate New State Pension. A further recommendation was that South Africa should encourage greater provision of private retirement funding by considering even greater tax deductions for contributions.
7
Rahman, Kazi Muinur. « A proposal for the taxation of electronic commerce / ». Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=82668.
Texte intégralRésumé :
The current international tax regime was conceived at the beginning of the 20th Century and the rules have remained relatively unchanged since then. The operational rules of the international tax regime were designed for an economic era in which major international commercial enterprises were confined within a physical paradigm, and they had succeeded in achieving an acceptable and practical allocation of tax revenue that was being generated from international commerce. As commerce sunders itself from its physical boundaries, the traditional international tax rules that are confined within a physical paradigm fail to provide an adequate solution to the tax issues raised by EC business activities.The challenges raised by EC business activities have been recognized by many governments and the OECD, and the OECD has tried to resolve these issues by modifying the traditional rules. The aim of this thesis is to analyse whether the professed modifications of the traditional rules could provide an adequate solution to the challenges raise by EC business activities, as well as to determine whether it is possible to develop and implement a new set of operation rules, premised on the implicit justifications of the existing operational rules, for the taxation of multinational corporations conducting EC business activities. The thesis does not intend to provide an ultimate solution, but it tries to consider an alternative approach that could be applicable for the taxation of EC business activities, and to contribute to the debate, assuming that national governments intend to tax corporations.
8
Mc, Kay Stephen. « An evaluation of the effectiveness of the planning enforcement system in Northern Ireland ». Thesis, University of Ulster, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365918.
Texte intégral
9
HERNÁNDEZ, GUERRERO Vanesa. « Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies ». Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.
Texte intégralRésumé :
Defence date: 17 December 2007Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
10
Hadida, Jonathan. « Prospects for multilateral cooperation in taxation ». Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101818.
Texte intégralRésumé :
Globalization has placed a considerable strain on the current international tax structure predicated upon bilateral tax treaties. Multilateral cooperation may allow nation states to overcome many of globalization's effects.The two prospects for multilateral cooperation are the creation of an international tax organization and a multilateral tax treaty to replace the current bilateral tax treaty network. Whereas there is currently no organization responsible for the surveillance of the international tax system, such an organization is within the realm of possibility. The perfect home for such an organization would be the OECD given its large expertise and history in taxation. However for political reasons it is difficult to foresee such scenario in the near future.
A more likely prospect is the creation of a series of multilateral tax treaties for economic regions. This is due to the fact that a multilateral tax treaty, as demonstrated by the Nordic Tax Convention, can be most successful within a group of nations that share close cooperation and highly integrated economies such as members of the EU or NAFTA already tied together through trade agreements.
Livres sur le sujet "Taxation – Law and legislation – Ireland"
1
Paul, Reck, Cooney Terry et Irish Taxation Institute, dir. Taxation summary : Republic of Ireland, 2004. 2e éd. Dublin : Irish Taxation Institute, 2004.
Trouver le texte intégral
2
Crowley, KPMG Stokes Kennedy, dir. Investment in Ireland. [Dublin] : SKC Publications, 1991.
Trouver le texte intégral
3
Courtney, Padraic. Capital taxation for solicitors. Sous la direction de Condell Mary. New York : Oxford Univ. Press, 2010.
Trouver le texte intégral
4
O'Reilly, Michael F. Carroll's tax planning in Ireland. London : Sweet & Maxwell, 1986.
Trouver le texte intégral
5
McLoughlin, Aidan. Pensions : Revenue law & practice : Finance Act 2000. 4e éd. Dublin : The Institute of Taxation in Ireland, 2000.
Trouver le texte intégral
6
McLoughlin, Aidan. Pensions : Revenue law & practice : Finance Act 2001. 5e éd. Dublin : The Institute of Taxation in Ireland, 2001.
Trouver le texte intégral
7
Lyndon, MacCann, Courtney Thomas B et Daly Eleanor LLB, dir. Companies acts, 1963-2006. 2e éd. Haywards Heath, West Sussex : Tottel Pub., 2008.
Trouver le texte intégral
8
1960-, Moore Alan, et Butterworth Ireland Ltd, dir. Butterworth Ireland tax acts, 1993-94 : Income tax, corporation tax, capital gains tax. Dublin : Butterworth Ireland, 1993.
Trouver le texte intégral
9
Ireland. Department of Finance. Taxes Consolidation Act, 1997 : Memorandum showing enactments repealed by the Taxes Consolidation Act, 1997, and sections of the act in which those enactments are reproduced. Dublin : The Dept., 1997.
Trouver le texte intégral
10
Ireland. Office of the Revenue Commissioners. Finance Act, 1996 : Provisions relating to income tax, corporation tax, capital gains tax, value-added tax, stamp duty, and capital acquisitions tax : notes for guidance. Dublin : Stationery Office, 1996.
Trouver le texte intégralChapitres de livres sur le sujet "Taxation – Law and legislation – Ireland"
1
Shome, Parthasarathi. « Tax Legislation ». Dans Taxation History, Theory, Law and Administration, 129–43. Cham : Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_13.
Texte intégral
2
Schön, Wolfgang. « Tax Legislation and the Notion of Fiscal Aid : A Review of 5 Years of European Jurisprudence ». Dans State Aid Law and Business Taxation, 3–26. Berlin, Heidelberg : Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_1.
Texte intégral
3
Cousins, Mel. « Resistance to the Collection of Rates Under the Poor Law, 1842–44 ». Dans Taxation, Politics, and Protest in Ireland, 1662–2016, 173–98. Cham : Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-04309-4_7.
Texte intégral
4
Villar Ezcurra, Marta, et Jerónimo Maillo González-Orús. « Environmental Governance Through Tax Law in the European Union ». Dans Sustainable Development Goals Series, 173–85. Cham : Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-24888-7_14.
Texte intégralRésumé :
AbstractThe contribution considers critical issues in European environmental governance, focusing on the role of legal principles, fundamentals and competences, and also a review of sectoral legislation in the field of taxation related to EU climate, environment and energy policies. The role of tax harmonisation to favour the ecological transition, the ‘Fit for 55’ legislative package and the reform of the EU’s own resources are some of the topics specifically addressed. For the ambitious strategy of the European green deal to be truly successful, governance must be strengthened, especially in the areas of environment, energy and taxation, because it is necessary to mobilise investments and plan infrastructures and interconnections. The intersection between fiscal and competition policy (above all State Aid Law) can also play a very important role in fostering the right green investments, both from Member States and private actors.
5
Hemels, Sigrid. « Social Enterprises and Tax : Living Apart Together ? » Dans The International Handbook of Social Enterprise Law, 77–100. Cham : Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.
Texte intégralRésumé :
AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax incentives to further social enterprise models. Some social enterprises may meet the charity definition and thus benefit from tax incentives for charities. The drawback might be that it may require social enterprises to use next best legal forms. The chapter also discusses the relevant tax aspects for funders of social enterprises. Tax rules can especially be detrimental to the funding of high-risk social enterprises. Social enterprises also encounter value-added tax (VAT) issues. The VAT that applies in the EU has been copied (with variations) by many non-EU Member States. For that reason, this chapter focusses on the EU VAT legislation as included in the VAT. Problems emerging from the impossibility to deduct input VAT can best be solved outside the VAT framework.
6
« Table of Legislation ». Dans Foundations of Taxation Law 2022, 1065–100. 14e éd. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154444.047.
Texte intégral
7
« Answering taxation law exam questions ». Dans Core Tax Legislation and Study Guide 2022, 22–24. 25e éd. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781009154277.007.
Texte intégral
8
Michael J, Betts. « Legislation ». Dans Investigation of Fraud and Economic Crime. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198799016.003.0002.
Texte intégralRésumé :
This chapter discusses the importance of staying up to date with the current law and understanding how this impacts on investigations and decisions concerning fraud. Changes to the law are made so that the law does not become outdated and remains relevant in the face of emerging threats. This also means that we can react to society's demand for tougher sanctions. It should be noted that the majority of the law applicable to England and Wales will also cover Northern Ireland (NI); however, there are subtle differences, and the investigator operating within NI will need to refer to the appropriate statute to check its nuances. The chapter then looks at the Fraud Act 2006, the Bribery Act 2010, and the Proceeds of Crime Act 2002 (money laundering offences). It also considers the Theft Act 1968 (false accounting, section 17), the Computer Misuse Act (CMA) 1990, the Financial Services and Markets Act (FSMA) 2000, and the Insolvency Act 1986. Finally, the chapter assesses identity crime-related legislation.
9
Finessi, Anjli. « Netherlands Antilles : Possibilities for E-Commerce Activities ». Dans Global E-Business Law & ; Taxation, 503–22. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0031.
Texte intégralRésumé :
Abstract The ever-expanding use of electronic means to provide financial services, conduct trade, and pursue other commercial endeavors—referred to hereinafter as e-commerce— has led to the introduction of several laws in the Netherlands Antilles in recent years. These laws were aimed at promoting transparency and access to the marketplace, as well as guaranteeing electronic traffic trustworthiness and the removal of obstacles in the existing legislation. This chapter provides an overview of existing legislation relevant to e-commerce activities.
10
Skouzos, Theodoros. « Greece : Electronic Transactions and the Boundaries of National Tax Legislation ». Dans Global E-Business Law & ; Taxation, 155–67. Oxford University PressNew York, NY, 2009. http://dx.doi.org/10.1093/oso/9780195367218.003.0010.
Texte intégralRésumé :
Abstract Whilst the Internet and other electronic tools facilitate the efficient allocation of global resources, taxing Internet use struggles to retain national character and is an obstacle to the development of e-commerce. E-Commerce increasingly involves the international sharing of tax revenues. According to this argument, failure of the applicable international and local laws to tackle the increased role of e-commerce in global business will result in revenue losses for some countries and revenue increases for others, but also, potentially, to double taxation of the same revenues. The result will vary not only according to the way in which the issue is handled by internationally applicable rules but also more importantly by local laws, to the extent that taxation retains its national character. The increased role of electronic transactions facilitates tax competition between states. On the other hand, the power of a state to impose tax is now challenged by the fact that the traditional rules defining the country to which one is subject to tax, such as the notion of permanent establishment, were not originally designed to accommodate e-businesses.
Actes de conférences sur le sujet "Taxation – Law and legislation – Ireland"
1
Нalan, V. O. « FREE MOVEMENT OF PERSONS, IRELAND AND BREXIT ». Dans LEGAL SCIENCE, LEGISLATION AND LAW ENFORCEMENT PRACTICE : REGULARITIES AND DEVELOPMENT TRENDS. Baltija Publishing, 2020. http://dx.doi.org/10.30525/978-9934-588-92-1-94.
Texte intégral
2
Shestak, Viktor, et Nadezhda Slivinskaya. « Contemporary Approaches to Combat Cybercrimes in Ireland ». Dans VII INTERNATIONAL SCIENTIFIC-PRACTICAL CONFERENCE “CRIMINAL LAW AND OPERATIVE SEARCH ACTIVITIES : PROBLEMS OF LEGISLATION, SCIENCE AND PRACTICE”. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0010628100003152.
Texte intégral
3
Vostricov, Denis. « Analysis of AIF regulation implementation in the Republic of Moldova and the Republic of Cyprus ». Dans 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.53.
Texte intégralRésumé :
Modern financial relationships between investors and beneficiaries evolved, seeking efficient management of financial resources. Alternative Investment Funds (AIFs) gain a greater role in international financial intermediation bringing plenty of benefits for market participants and the market as a whole: flexible investment tool, lesser administrative burden, wide diversity of asset classes, favourable taxation, market diversification and others. Legal regimes are important to promote investments and the employment of AIF as investment tools. The stable operation of AIFs in many EU countries is attributed to clear and efficient regulation. The Republic of Moldova adopted the EU AIF regulatory regime in 2020 but does not register the same success as many EU financial centres. The supposition is that the law is not being implemented as expected and that there are other structural factors requiring regulators’ attention. The aim of the paper is to compare the national AIF regime with one of the successful cases in the EU and determine which factors within the compared jurisdictions may hinder the appropriate application of AIF law in Moldova. The data used for the paper are official sources, legislation and market data. The methodology is mostly qualitative based on analysis and synthesis. Findings suggest that the adoption of EU AIF-related legislation had a beneficial effect on modernising Cypris AIF regulation. In order to develop the national AIF market, it is necessary for intersectoral cooperation of regulators to eliminate structural weaknesses and create incentives for AIF application.
4
Tomaz, Wellyton Carlos, Sergio Murilo Petri et Amanda da Silva Camargo. « Single-phase taxation of PIS and COFINS in a food company in the simple national tax regime in Florianópolis/SC ». Dans VI Seven International Multidisciplinary Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/sevenvimulti2024-009.
Texte intégralRésumé :
Tax planning is a vital tool for the success of companies, regardless of their tax regime or size. Most companies that adhere to the Simples Nacional do not have the culture of knowing the taxes involved in their operations, often ending up paying taxes unnecessarily twice. In this sense, this work aims to analyze the applicability of the single-phase law of the Social Integration Program (PIS) and the Contribution for the Financing of Social Security (COFINS) in a food company that also sells cold drinks, located in the south of Florianópolis Island/SC. This is a descriptive research with a quantitative approach, carried out based on the collection of data and information, made available by the company, referring to the period of 2023. Comparisons were made between the tax amounts calculated before and after the segregation of the products. Comparing taxes due with and without this segregation demonstrates significant tax savings throughout 2023. These savings are directly linked to the company's revenue and the accurate application of tax rates, considering the proportional impact of taxes. Therefore, adopting accounting and tax practices aligned with the legislation is essential to optimize the tax burden, ensure tax compliance, and promote financial sustainability and competitiveness of companies in the market.
5
Uplisashvili, Guram. « On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia ». Dans Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.
Texte intégralRésumé :
The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the tax system of any country is to base it on certain principles. These are the principles of legality, responsibility, uniformity, justice, stability, cost-effectiveness and so on. When building a tax system, attention should be paid to characteristics of the tax culture typical of the local society. The paper discusses some of the problematic issues identified in the process of reforming the tax system of Georgia, which are related to the current stage of tax culture development. We focused on the risks that were identified in terms of writing off tax debts, measures to simplify the procedures for repayment of overpaid tax, as well as increasing the excise rates. Research has shown that these specific measures have negative fiscal conseuences in both the short and long term and have a negative impact on taxpayers' tax morality. We believe that the degree of readiness of taxpayers for the tax burden should be taken into account when planning the reform of the tax system. In addition, tax system formation and tax administration measures should be planned in such a way that by providing the right positive or negative incentives, the motivation of taxpayers and the attitudes of society as a whole will develop in the desired direction in the long term. It is necessary to continue reforming the tax legislation and the administration system under the following conditions: Further simplification of tax administration procedures. Further strengthening of electronic services. Introduction of additional (especially non-tax) regulations for payers is not welcomed; Maintaining low tax rates. Under the conditions of the current level of tax culture, high rates push taxpayers to shadow operations, thereby undermining their sense of loyalty to taxes; Care should be taken in matters of tax debt write-offs. Such precedents, especially those of a continuous nature, distort the motivation of the payers; There is a need to eliminate weak points in tax legislation and administration. This applies not only to the procedures for repayment of overpaid tax, but also to the possibilities of illegally using special taxation regimes and a number of benefits; It is important to establish a perception of the stability of tax practices in society. It is necessary to adhere the principles of the mandatory nature of taxes, regulation by law, uniformity, justice and other principles. Only in this case, public tax culture will develop in the right direction in the long term. Article in Georgian.