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1
Pinto, Carlo. "Tax competition and EU law". [S.l. : Amsterdam : s.n.] ; Universiteit van Amsterdam [Host], 2002. http://dare.uva.nl/document/65841.
Testo completo
2
Wilson, Peter Antony. "'BRICS' and international tax law". Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.
Testo completoAbstract (sommario):
This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with the complex international tax law issues and politically encouraged policy cooperation amongst the BRICS than it does of actual tax authority cooperation although not wishing to underestimate the importance of that cooperation. Relevant to my conclusions are the published positions of international governance organisations and financing institutions, BRICS tax administrations, scholars and precedent, and I have used that information, both for and against, to arrive at the most rational conclusions. While economic theories may be relevant, they are not relevant to this study. My research questions include what is the basis of the BRICS approach to core international tax law, in what way has their approach to defining evasion and avoidance been driven by the magnitude of profits shifted offshore and particularly to tax havens and whether their divergences from the developed world's approach to countering thin capitalisation, transfer pricing and controlled foreign companies have been fashioned by the necessity for countering the elevated level of abuse. My conclusions also reflect my research on whether the divergences have been designed to counter treaty abuse affiliated with the transactions implemented by MNEs intending to shift the profits offshore or the accumulation of passive income in tax havens and, on whether were the BRICS to localise the BEPS recommendations, would their capacity to counter this abuse be improved. My research also considers whether resolving the disputation arising from the increasing level of tax authority cross border audits and investigations can be facilitated through the adoption of alternative dispute resolution procedures. I also study whether the BRICS' response to the world's growing information exchanging architecture reflects their elevated necessity for gathering information to be used to stem illicit flows, countering international evasion and avoidance and ensuring profits are taxed where created. I conclude the study with recommendations for the BRICS Heads of Revenue to include in a Communique for updating their tax law and procedures which counter the abuse and assist in dispute resolution.
3
Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties". Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.
Testo completo
4
Edwardes-Ker, Michael. "Tax treaty interpretation". Thesis, Queen Mary, University of London, 1994. http://qmro.qmul.ac.uk/xmlui/handle/123456789/1679.
Testo completoAbstract (sommario):
This thesis analyses which principles should govern the interpretation of tax treaties. This field is complex - because tax treaties have a dual status. Tax treaties are treaties between States - which are governed by public international law, the principles of which have been codified in the 1980 Vienna Convention on the Law of Treaties. Tax treaties are also laws which can affect the domestic rights of taxpayers (and States). Different, and possibly conflicting, principles of interpretation may apply in public international, and in (different) domestic, contexts. This thesis seeks to reconcile these different principles, recognising that tax treaties should be interpreted uniformly. Only if this is done can double taxation (and double non-taxation) be avoided - and reciprocity achieved. This thesis analyses why, and when, the Vienna Convention is relevant in interpreting a tax treaty in a domestic context. It seeks to describe a uniform approach to tax treaty interpretation - which could be applied by domestic courts worldwide. It reaches four main conclusions. Firstly, a textual approach (endorsed as the starting point of interpretation at a public international level by Article 31(1) of the Vienna Convention) should (also) be the starting point of interpretation in a domestic context. Secondly, the proper approach in a domestic context cannot be the mirror image of the Vienna Convention approach. Thirdly, a uniform domestic approach cannot be identical to any one particular State's approach to the interpretation of its domestic tax statutes. Fourthly, a uniform domestic approach should be autonomous - and neutral as between all States. It should recognise a tax treaty's dual status - yet be independent of any interpretative principles which are appropriate only in a purely public international, or a purely domestic, context.
5
Sotirova-Prodanova, Vessela. "Bulgarian Accountancy and Tax Law An Overview". WU Vienna University of Economics and Business, 2001. http://epub.wu.ac.at/3338/1/ap82.pdf.
Testo completoAbstract (sommario):
This commentary is purposed to provide a practical in-depth study of Bulgarian
Accounting and Tax Legislation as of January 1, 2001. It considers the main accounting
and reporting principles and the acts on which they are based. Special attention is devoted
to the substantial compliance of Bulgarian accounting regulations with the international
accounting standards and requirements.
The commentary focuses on a relevantly detailed analysis of the Bulgarian Tax Legislation
including the corporate and personal taxation, as well as the value-added tax and local
taxes and fees. In this connection, the procedures for tax payments and returns, the tax
administration structure and competencies are described particularly.
In addition, the special treatment under the Double Taxation Treaties and the methods of
double taxation avoidance within the frames of Bulgarian Tax Laws are presented
separately.(author's abstract)Series: Arbeitspapiere des Forschungsinstituts für mittel- und osteuropäisches Wirtschaftsrecht
6
Perry, Nina. "Expenditure in South African Income Tax law". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4536.
Testo completo
7
Parmenion, Espeche Sebastián. "The Financial and Tax Law and its Relationship with Private Law". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118962.
Testo completoAbstract (sommario):
The purpose of this paper is to glimpse as the Tax Law is inserted in the unit of general law, being important for understanding the knowledge of public and private law in general.In the second part of the paper, the author analyzes how private law applies to the financial subsidiary way through forwarding making the tax law itself or by express provision of the civil. He emphasizes in this introduction as dogmatic construction of the tax liability, originated and rationale in civil liability.Finally the author explains how general principles of law necessarily apply to financial law. Thus, the principles of good faith, breach of law, and the doctrine of estoppel, are universal principles applicable to every right and inexcusably financial and tax law.El presente artículo busca vislumbrar cómo el Derecho Financiero y Tributario está inserto en la unidad del Derecho en general, resultando importante para su comprensión el conocimiento del Derecho Público y Privado. Por ello, el autor analiza cómo se aplica en forma subsidiaria el Derecho Privado al Derecho Financiero a través del reenvío que realiza la propia legislación fiscal o por disposición expresa de la civil. Destacamos en esta introducción cómo la construcción dogmática de la obligación tributaria tuvo su origen y razón de ser en la de la obligación civil.Finalmente el autor explica cómo los Principios Generales del Derecho necesariamente se aplican al Derecho Financiero. Así, los principios de buena fe, abuso del derecho, y la doctrina de los actos propios, son principios universales aplicables a todo el Derecho e inexcusablemente al Derecho Financiero y Tributario.
8
Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /". Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
Testo completo
9
Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /". Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
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10
GARUFI, SEBASTIANO. "International strategies on harmful tax competition: tax havens, soft law and sovereign states". Doctoral thesis, Università Bocconi, 2011. https://hdl.handle.net/11565/4054120.
Testo completo
11
Cook, Dee M. "Rich law, poor law : differential response to tax and supplementary benefit fraud". Thesis, Keele University, 1988. http://eprints.keele.ac.uk/3570/.
Testo completoAbstract (sommario):
People who (in relation to their personal taxation) defraud the Inland Revenue and people who (in relation to their supplementary benefit payments) defraud the Department of Health and Social Security are similarly engaged in economic crimes which result in loss to the public purse. These crimes provoke differential political, official, judicial and public responses. Differential response to tax and supplementary benefit fraud can neither be explained by reference to qualitative differences in the commission of the illegal acts involved, nor by the crude suggestion that differential regulation of tax and benefit fraud is nothing more than a conspiracy of the rich against the poor. Rather, such differential response derives from the different combinations of legal, economic, social and ideological histories of these two forms of fraud. In this thesis, analysis of these differential and combinatory histories centres on the material conditions and ideological discourses within which differential response is made possible. In addition the vocabularies of motive offered for both the commission and regulation of tax and supplementary benefit fraud are analysed. These analyses together reveal that differential and shifting material and ideological conditions create different opportunities and justifications for both tax and supplementary benefit fraud. At the same time they also enable policy makers continually to change the modes of regulation of both types of crime. The bulk of the thesis is aimed at demonstrating how and why knowledges about taxation and welfare are not immutable but are forever open to deconstruction and challenge.
12
Marais, Albertus Johannes. "Simulation discussed : tax avoidance in the common law". Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/10897.
Testo completoAbstract (sommario):
Includes bibliographical references.The simulation doctrine has, in the law of taxation, always played the role of being SARS' remedy in the common law, vis-a-vis its legislated cohorts, viz. both the specific and general anti-avoidance provisions contained in the various tax statutes. Building on the principles established in Zandberg v Van Zyl, Dadoo Ltd and others v Krugersdorp Municipal Council and Commissioner of Customs and Excise v Randles Brothers & Hudson Ltd, the test which emerged and has been applied since, is broadly recognised as being that as formulated by Watermeyer JA in Randles, being that where the parties to a contract truly intended to act in accordance with the tenor of the agreement, irrespective of what their purpose for entering into that transaction was, that contract cannot be a simulated one. However, the Supreme Court of Appeal judgment in CSARS v NWK Ltd has necessitated that the principles applied previously be revisited academically to determine whether the doctrine for determining whether a simulation is present has changed - and if so, to what extent. Some argue that the comments in NWK, which is perceived to have changed the simulation test, were merely part of the obiter of the judgment, though they hasten to add that this does not mean that such comments are void of import where lower courts may consider the doctrine in future. Opposed hereto are those who are of the view that the judgment has indeed changed the simulation doctrine's landscape.
13
Lord, Tristan Sacha. "Transfer Pricing in South African income tax law". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4656.
Testo completoAbstract (sommario):
'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise to an associated enterprise in a different tax jurisdiction. This results in the income derived at for each enterprise being disproportionate to their relative economic contributions, and thus impacting the relevant tax jurisdictions' fair share of tax. Tax authorities are therefore focusing their attention on transfer pricing rules and practices to ensure the correct attribution of income and expenses of related-party transactions. Another key issue, closely related to transfer pricing, is that of double taxation. Multinational enterprises, engaging in cross-border transactions, are at risk of having a single source of income taxed in two jurisdictions as a result of an incorrect application of transfer pricing rules. The purpose of this research is to evaluate South Africa's approach to transfer pricing, as well as compare it to the approaches as adopted by selected countries, namely Australia, the United Kingdom and Canada, with the aim of identifying the areas that South Africa could learn from practices in foreign jurisdictions. Specific issues dealt with include acceptable transfer pricing methods for determining an arm's length price, documentation requirements and non-compliance penalties, the use of Advance Pricing Agreements ("APA"), and the effects of e-commerce in applying the arm's length principle. The first issue relates to the criteria for the selection of the most suitable method in ensuring an arm's length outcome. Because the South African market is considered to be lacking in comparables, compliance with the arm's length principle will be determined by evaluation of the facts and circumstances of each case. The second issue looks at the transfer pricing policy documentation required to be prepared, the benefits of preparing such documentation, and the imposition of penalties on taxpayers failing to do so. The lack of statutory documentation requirements and specific penalty provisions in the South African legislation is also addressed. The third issue evaluates the use of APAs in resolving transfer pricing disputes. This technique is adopted by Australia, the United Kingdom and Canada, and therefore an assessment is made, taking into account both advantages and disadvantages of the technique, to determine whether it would be beneficial to South Africa to be able to agree in advance to transfer pricing methods to be applied to transactions with connected parties, thus reducing the potential for expensive and time consuming disputes with the South African Revenue Service ("SARS"). The fourth and final issue explores the challenges facing tax jurisdictions as a result of an increase in electronic trade. The relevance of the arm's length principle is assessed and recommendations for South Africa are made.
14
Froom, Natalie Marie. "Domestic tax law v double tax treaties in the context of controlled foreign companies". Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/3559.
Testo completoAbstract (sommario):
The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The objective of this treatise is to conduct a critical analysis of how compatible the South African fiscal legislation which governs controlled foreign companies is with the provisions of the double taxation agreement as prescribed in terms of the OECD Model Tax Convention (which was published in July 2010). In addition, the aim of this study is to deduce whether the purpose of the double taxation agreement is not only the avoidance of juridical double taxation but also that it addresses the avoidance of economic double taxation. This will assist in determining whether domestic controlled foreign company legislation (as embodied in section 9D of the Income Tax Act 58 of 1962) conflicts with the purpose of the double taxation agreement. By conducting an extensive research study and by depicting a certain scenario which addresses the issue at hand, the following is concluded: The tax treatment of the business profits generated by a controlled foreign company resident in a State outside South Africa and which have been generated from active business operating activities, is held to be in agreement with the provisions of the double taxation agreement. By contrast, the tax treatment of the controlled foreign company’s passive income in the form of interest income, is found not to correlate with the aforesaid agreement. As will be demonstrated in the chapters that follow, the controlled foreign company’s interest income is subjected to economic double taxation in terms of the scenario depicted in this treatise. This means that such income is taxed twice in the hands of two different taxpayers in two different States. As a result of this it is submitted that the following problem arises: Because section 9D of the Income Tax Act causes economic double taxation to occur (as illustrated in the previous paragraphs) and owing to the fact that the purpose of the double taxation agreement is the avoidance of economic double taxation, it can be shown that the section 9D domestic legislation conflicts with the terms of the double taxation agreement. This conflict is considered to be an area of concern because a contravention of the purpose of the double taxation agreement is regarded as a breach of the Contracting States’ international obligations in terms of the aforesaid agreement. It is further submitted that paragraph 23 of the OECD Commentary on article 1 and paragraph 14 of the OECD Commentary on article 7 are incorrect when they express the sentiment that domestic controlled foreign company legislation does not conflict with the provisions of the double taxation agreement. It is proposed that this be corrected to state the contrary.
15
De, Saude Stefanie Maria. "South African tax - for the expatriate". Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9173.
Testo completoAbstract (sommario):
Includes bibliographical referencesEisenberg de Saude inter alia assists and represents foreigners, corporates, non-resident companies and returning South Africans in their South African immigration affairs. Questions relating tax liability for the in respect of the aforementioned often arise during consultations/meetings/briefings. For this reason, I have decided to dedicate my research proposal to the aforementioned with the hope that it will equip me with sufficient knowledge to properly address and assist the foreign clients of Eisenberg de Saude in their tax uncertainties without getting a worrying feeling in the pit of my stomach. In addition to the above, I hope that my research proposal could and would be used as a guide by all relevant and interested persons in alleviating the uncertainties surrounding their tax liabilities and perhaps managing their affairs in a tax efficient manner and I hope that the material mentioned below effectively and clearly imparts what I have learned during preparing and drafting this proposal.
16
Govender, Preshnee. "Does a mineral right constitute 'immovable property' for purposes of the Income Tax Act and double tax treaties?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9170.
Testo completoAbstract (sommario):
Includes bibliographical references.This research paper analyses the income tax impact for international (non-resident) companies that dispose of their shares in mining or oil and gas companies situated in South Africa. Typically, a disposal of shares by a non-resident in a property-rich company in South Africa would attract CGT. In the case of the minerals sector, it is automatically assumed that a mining or oil and gas company is a so-called “land-rich” or “property-rich” company due to the nature of its operations. This paper seeks to test that assumption, ie do shares in a mining or oil gas company whose only asset is a mining or prospecting right or exploration or production right respectively qualify as an ‘interest in immovable property’ as that term is defined in the ITA for CGT purposes? To make this determination, the term ‘immovable property’ as it is used for common –law purposes and the potential misalignment of this definition when compared to the term as it is used in the ITA must be analysed.
17
Grewal, Rajbir Singh. "Towards integrity in tax law : the problem of form and substance in Canadian tax jurisprudence". Thesis, University of British Columbia, 2008. http://hdl.handle.net/2429/4076.
Testo completoAbstract (sommario):
This study examines the problem of form and substance in Canadian tax jurisprudence, which
has been characterized by a troubling equivocation between formalistic and substantive
approaches in cases involving tax avoidance transactions with the current period of jurisprudence
dominated by formalism. The vacillation of Canadian jurisprudence contrasts with the
consistently substantive tax jurisprudence of the United States. The latter situation discloses an
unresolved doctrinal tension in Canadian tax jurisprudence between two viable doctrinal
alternatives. This study seeks to resolve the problem of form and substance by finding the right
answer to the problem by examining the tax policy, political, and legal philosophical
implications of formalistic jurisprudence along with the manner in which the legal system as a
whole (i.e. jurisprudence outside of tax law) rationally employs both form and substance for
distinct purposes to solve distinct kinds of legal problems. Using the principles that are implied
in the practices of the legal system as a whole, a right answer to the form and substance problem
— one that is horizontally consistent or integral with the whole — suggest itself, namely that
substantive, judge-made standards are the right solution to the problem of form and substance in
Canadian tax jurisprudence and that formalism in tax jurisprudence is a legal aberration in the
Canadian legal system.
18
Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning". Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.
Testo completoAbstract (sommario):
Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
19
Muren, Gustaf, e Peter Krohn. "Tax Treaties and EC Law : Development, Problems and Solutions". Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1074.
Testo completoAbstract (sommario):
Double taxation treaties play a vital part in the international relations between states
regarding taxation matters. Since double taxation can occur as soon as a person has
income in more than one state, it is very important that there can be effective remedies
to the problems that can occur in these situations. Double taxation treaties are
necessary in most situations created by international trade and they are even more
important in such a free flowing economic co-operation such as the EU, where the
trade between the Member States is not only free but also very frequent.
Most double taxation treaties are based on the Model Treaty created by the OECD.
Even states not members of the organization use it as a model for their treaties. This
means that treaties between Member States of the EC are often rather similar, but
many times have been drafted without consideration taken to EC law. This can create
problems since the European Court of Justice (ECJ) has stated in its case law that
even though the Member States are solely competent when it comes to direct taxation,
that competence must be used in accordance with EC law. Since double taxation
treaties are directed at flows of income and capital between states, it is most
probable that they can run afoul of EC law.
After some judgments of the ECJ the situation is clearer now, but there are still some
possible future problems. Examples of such problems are trailing taxes, limitations of
benefits and the most favoured nation (MFN) principle. The latter has been before
the Court, but there are many questions surrounding the MFN principle that has not
been answered satisfactorily. Even if more cases are brought before the Court and it
gives more guidance on how the Member States shall conclude treaties with each
other, it is still preferable with proper EC legislation on the subject. It must also be
mentioned that the ECJ has shown reluctance to disrupting the tax treaty networks in
place and has been reluctant to dismiss rules based on the OECD Model Treaty.
Several different solutions to these problems have been put forward, ranging from
doing almost nothing and just letting the development in the case law have its way to
a complete regulation of these issues through legislation by the EC. The two most interesting
solutions presented are a Multilateral EU Tax Treaty or an EU Model Tax
Treaty. Both of these two different methods would mean that the problems would
have a proper solution in that it would implement common rules that would be applicable
over the whole of the EU.
20
Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /". [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Testo completoAbstract (sommario):
Theses (Master's)--Vienna University of Economics and Business Administration, 2007.Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.
21
Ugaz, Olivares Mauro, e Prentice Alejandra Alvarado. "Staff costs from the perspective of Labor Tax Law". THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/109386.
Testo completoAbstract (sommario):
Nowadays, the extensive development ofTax Law has left no branch of Law to remindout of its influence, Labor Law not beingany exceptions. In fact, some Labor Law institutions such as remuneration and utilitiescan have important tributary consequences.Because of this link, the author, in the present article, makes a tributary analysis of Labor Law, reflecting on aspects related to personnelcosts and their tax implications.En la actualidad, el amplio desarrollo que ha tenido el Derecho Tributario hace que no haya rama del Derecho que no se relacioneen algún punto con éste, no siendo el Derecho Laboral una excepción. Así, algunas instituciones laborales como la remuneración y las utilidades pueden, asimismo, tener importantes consecuencias tributarias.En vista de esta relación, el autor, en el presente artículo, realiza un análisis tributario del Derecho Laboral, reflexionando sobre temas relacionados al gasto de personal y sus implicancias tributarias.
22
Du, Toit Leo. "Tax implications for business rescues in South African Law". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26627.
Testo completoAbstract (sommario):
The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future.Dissertation (LLM)--University of Pretoria, 2012.
Procedural Law
unrestricted
23
Tramontin, Marco <1994>. "Benford's Law and it's application to the tax declaration". Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14803.
Testo completoAbstract (sommario):
Benford’s Law, also referred to as the first digit Law, is somewhat of a counterintuitive law of nature that applies to numbers, more specifically to their distribution. Benford was not the only one to study such law, many mathematicians have attempted to understand the way numbers are distributed. Frank Benford, a physicist working for the Genereal Electric Company, made a very important observation by looking at the logarithmic tables. Such tables, were more consumed where the numbers had one as their first digit. Rather than just focusing on data, Benford also provided some very important empirical evidence. The innovation introduced by Benford consisted in using data that was diversified as much as possible. His objective was to verify his theory in the most unbiased way possible. By taking 20229 uncorrelated data sets, Benford was able to show that the frequency of the first digit of each number did in fact follow a precise distribution. It is in this precise moment that the Benford’s law began gaining more notoriety.The scope of this thesis will firstly consist in providing a general background to the definition of Benford’s law and all the its possible applications. We will then italian’s tax declaration to show how Benford’s law can detect possible tax evasion or erroneous mistakes. The data, finally, wil be provided to us by the public office of the Veneto region.
24
Righetto, Antonio <1994>. "The European State aid law and MNE's tax rulings". Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/18874.
Testo completoAbstract (sommario):
La tesi prende in considerazione la disciplina Europea sugli aiuti di Stato dandone prima una descrizione generale, per poi prendere in esame dei casi recenti molto rilevanti per l'evoluzione della disciplina (Starbucks and Apple), analizzandone gli elementi che li costituiscono, le loro criticità e le relative sentenze del Tribunale Europeo traendo poi delle considerazioni finali.
25
Keon, Ryan. "The Ottawa senators' lobby for comprehensive tax relief : a somewhat (but only somewhat) principled appeal to the notion of tax fairness". Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=32808.
Testo completoAbstract (sommario):
The Ottawa Senators' lobby for comprehensive tax relief in favour of Canadian NHL teams towards the end of the 1990's is commendable. The argument that the Ottawa Senators hockey team is unfairly taxed in comparison to other Canadian businesses rejects reliance upon familiar economic impact studies of dubious validity, and is almost undeniably true in respect of property taxes. The argument is also colourable with respect to tax incentives which are given to businesses with links to Canadian culture and heritage, but are denied to professional hockey. Ultimately, however, the absence of any need to encourage Canadian participation in hockey, the obvious capture of any benefits by star players unwilling to participate in the structuring of an assistance programme, and the extraordinary public appetite for the NHL in Canada, distinguish hockey from those comparable businesses.
26
Durán, Rojo Luis Alberto. "The Transformation of modern law and its impact on the conception of Tax Law". IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122411.
Testo completoAbstract (sommario):
This article analyzes the process of paradigm change in Law, a non-peaceful transition from a model developed in the XX century to a new law which will sit throughout the XXI century. The changes that have occurred from this new legal paradigm are not superficial, but rather crossing the structures and foundations of modern legal ideology and technique that underlies, as the constitutionalization of national law, the internationalization of economic relations, the development of treaties or development of Community law. Furthermore, the author refers to the impact that this change took place in the theoretical construction of taxes and the delimitation of the scope of the tax phenomenon.El presente artículo analiza el proceso de cambio de paradigma en el Derecho, un tránsito no pacífico entre un modelo ideado en el siglo XX a un nuevo Derecho que se asentará a lo largo del siglo XXI. Los cambios que se han producido a partir de este nuevo paradigma jurídico no son superficiales, sino que atraviesan las estructuras y bases de la ideología jurídica moderna y la técnica que la subyace, como la constitucionalización del derecho nacional, la internacionalización de las relaciones económicas, el desarrollo de los tratados o el desarrollo del Derecho comunitario. Asimismo, el autor hace referencia a la incidencia que produjo este cambio en la construcción teórica del tributo y la delimitación de los alcances del fenómeno tributario.
27
Perakath, Aditya. "Brexit : Perspectives from the International Tax Paradigm". Thesis, Uppsala universitet, Juridiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352338.
Testo completo
28
Oliphant, Joel J. "Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ53118.pdf.
Testo completo
29
Correia, Miguel G. "Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis". Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2786/.
Testo completoAbstract (sommario):
Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate groups should be approached as single taxable entities, or whether a separate tax existence should be attributed to corporate group members. The current ambiguity generates a substantial deadweight loss. This study determines what may be the best approach to tax corporate groups, once the perspectives of government and corporate groups are taken into account. The study adopts an interdisciplinary approach, whereby elements, such as market imperfections, the economic, legal and functional nature of corporate groups and the rules of related regulatory fields, are brought into the investigation. The study is based on the US federal corporate income tax system, although, for certain issues, the UK tax system is analyzed. The study adopts a closed economy perspective. The study shows that the design and operation of the corporate income tax system is subject to several constraints and distortions, and argues that to simply look at how far a certain policy is from optimality may be insufficient to determine whether an incremental improvement occurs. The study proposes a new approach to corporate income tax policy whereby the pursuit of incremental improvements requires the minimization of transaction costs and other sources of deadweight loss and the taking into account of the collateral effects of the corporate income tax system, including its interaction with market imperfections, the behavioural and operational nature of business entities, the frictions imposed by other regulatory fields and corporate governance. Following this policy approach, the study concludes that treating corporate groups as single taxable entities is the best approach to tax corporate groups and recommends a revision of certain technical aspects of the current US and UK legislation for taxation of corporate groups.
30
Prebble, Zoë, e John Prebble. "Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (Part I)". IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/123574.
Testo completoAbstract (sommario):
This paper compares the general anti-avoidance rule of incometax law with the Civil Law doctrine of abuse of law (Rechtsmissbrauch, abusde droit) in eight jurisdictions: Germany, Croatia, New Zealand, Australia, France, the e uropean u nion, the u nited s tates and the United Kingdom. The paper addresses the statutory and judge-made general anti-avoidance rules in these jurisdictions and deals with the core concept of avoidance an on how these eight jurisdictions either frustrate avoidance or allow it.Este artículo compara la norma anti-elusiva general de la ley del impuesto a la renta con la doctrina del abuso de derecho del Civil Law(Nt 1) (Rechtsmissbrauch, abus de droit) en ocho jurisdicciones: Alemania, Croacia, Nueva Zelanda, Australia, Francia, la Unión Europea, los Estados Unidos y el Reino Unido. El artículo se ocupa de las normas anti-elusivas generales legislativas y jurisprudenciales en estas jurisdicciones y aborda el concepto central de la elusión. El artículo se enfoca en transacciones que la mayoría reconocería como elusivas y en cómo estas ocho jurisdicciones frustran la elusión o la permiten.
31
Ruiz, de Castilla Ponce de León Francisco J., e Moreno Carmen Robles. "Constitutionalization of tax definition". Pontificia Universidad Católica del Perú, 2013. http://repositorio.pucp.edu.pe/index/handle/123456789/115642.
Testo completoAbstract (sommario):
The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.El autor toma como punto de partida el proceso de constitucionalización creciente del derecho tributario de nuestro país para luego, desde la óptica de la teoría general de esta rama del derecho, realizar un análisis de la evolución del concepto de tributación. Seguidamente, nos explica la constitucionalización del derecho tributario, detallando los principales vasos comunicantes entre el derecho constitucional y el tributario actualmente. Finalmente, resalta los valores y fines constitucionales más importantes relacionados con la tributación y la aplicación del control constitucional por el Tribunal Fiscal.
32
Schmoll, Moritz. "Broken promises : the politics of lax enforcement of tax laws in Egypt". Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3765/.
Testo completoAbstract (sommario):
This thesis seeks to explain the lax enforcement of tax laws in Egypt. While I acknowledge that existing explanations emphasising amongst other things the importance of low administrative capacity, neopatrimonialism, or rentseeking may discern some of the drivers of tax collection performance, I claim that other factors have been neglected. Based on a combination of historical and ethnographic research, I show how historical legacies and contemporary political dynamics intertwine and shape taxation at the three levels of microlevel tax relations, intra-bureaucratic relations, and the administrative and political leadership. I argue that deep-seated distrust on the one hand, and the consequences of a persistent but broken social contract on the other, contribute to the lax enforcement of tax laws. I show how repressive statebuilding resulted in a legacy of distrust that became institutionalised over time and that permeates tax relations to this day. I also explain how post-colonial populist state-building has led to the formation of moral economies of a “caretaker state”, widely-held norms, expectations and beliefs with respect to what the state should do for its citizens and its employees. The persistence of core aspects of this social contract until this day, in combination with its breaking by the state, shapes state and bureaucratic politics in important ways. On the one hand, tax collectors are in many different ways less inclined to do their jobs effectively and to strictly enforce the law against their fellow citizens. On the other hand, lenient enforcement is influenced by regime fears that the strict application of tax laws could provide a trigger for regimethreatening popular mobilisation. These findings make a number of different contributions to the literatures on taxation in developing countries, everyday governance and the enforcement of laws, as well as Middle East political science. Most crucially however, my research shows that both distrust and normative-ideational factors have to be taken seriously not only when it comes to explaining the willingness of taxpayer to pay, but also the willingness of tax collectors to collect.
33
Medrano, Cornejo Humberto Félix, Rojo Luis Alberto Durán e de Castilla Ponce Francisco Javier Ruiz. "Seminar: "Latest Tax Modifications"". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117547.
Testo completoAbstract (sommario):
The present seminar deals about the last modifications occurred in the Peruvian normativity on tax matter. This analysis focuses on the last modifications occurred on Income Tax, Tax Code, Tax Drawdown regime and Municipal Taxation.El presente seminario versa sobre las últimas modificaciones ocurridas en la normatividad peruana en materia tributaria. Dicho análisis se centrará en las últimas modificaciones ocurridas en materia de Impuesto a la Renta, a nivel del Código Tributario, en el Régimen de Detracciones de Impuestos y en materia de Tributación Municipal.
34
Grobler, Daniel Jacques. "The "realisation company" concept in South African income tax law". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/2118.
Testo completoAbstract (sommario):
The Supreme Court of Appeal has revisited the issue that has attracted the most litigation in South African tax law: whether gains from the disposal of an asset are of a capital or of a revenue nature. In CSARS V Founders Hill (509/10) [2011] ZASCA 66, 73 SATC 183 the court held that „intention‟ is not conclusive in the enquiry and cannot be the litmus test in determining the nature of proceeds from the sale of an asset. This judgement relegates intention to only one of the factors to be considered as it was held that it should be considered objectively whether the taxpayer is actually trading or not. The court also indicated that a „realisation company‟ would only act on capital account if it is formed for the purpose of facilitating the realisation of property which could not otherwise be dealt with satisfactorily. This treatise was primarily aimed at an analysis of the court cases which dealt with the „realisation company‟ concept in South African income tax law. In analysing the „realisation company‟ concept through case law culminating in Founders Hill, it was found that in every instance where „realisation company‟ x had won the argument, there had been compelling reasons why the owners of the assets had found it necessary to realise the asset through an interposed company established for that purpose. These reasons include: to facilitate the sale of property previously held by different people and to consolidate and conveniently administer the interests of beneficiaries under different wills. Furthermore, this treatise criticised „intention‟ as the primary test in determining the nature of proceeds from the sale of a capital asset and examined the objective approach to the inquiry as advocated in CSARS v Founders Hill. A discussion on the advantages of this approach indicated that it will certainly obviate a number of difficulties that arise from invoking „intention‟ as the litmus test.
35
Offermanns, René. "The entrepreneurship concept in a European comparative tax law perspective /". The Hague [u.a.] : Kluwer Law International, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/354069314.pdf.
Testo completo
36
Vella, John. "Avoidance, characterisation and interpretation in tax, corporate and financial law". Thesis, University of Cambridge, 2007. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.707899.
Testo completo
37
Donayre, Lobo Gabriel. "The Legal Interpretation: Proposals for its Application in Tax Law". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118642.
Testo completoAbstract (sommario):
The first half of this report contains the concept of interpretation and its relationship with the written language. In addition, it proposes how the ambiguity of the language is one of the main problems for legal interpretation. The second half of this report establishes which components of the legal interpretation are, from a theoretical perspective –according to doctrine and practice– following jurisprudence, criteria and methods of interpretation allowed in Law. This part also proposes a route for the legal interpretation in Tax Law. The third part of this report contains the interpretation of two resolutions from the Tax Court following the described route.En la primera parte del artículo se determina el concepto de interpretación y su relación con el lenguaje escrito. Asimismo, se plantea la ambigüedad como uno de los principales problemas que se presenta en la comprensión del lenguaje escrito, así como en la interpretación jurídica. En la segunda parte del artículo se plasman los componentes de la interpretación jurídica, desarrollando desde un punto de vista teórico-doctrinario y práctico-jurisprudencial, los criterios y métodos de interpretación admitidos por el Derecho. Asimismo, se propone un itinerario para la interpretación en el Derecho Tributario. En la tercera parte se desarrolla la interpretación de dos resoluciones del Tribunal Fiscal, utilizando el itinerario propuesto.
38
Du, Toit Genevieve. "Estoppel and Substantive Legitimate Expectation in South African Tax Law". Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4598.
Testo completoAbstract (sommario):
The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation.
39
Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982". Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.
Testo completoAbstract (sommario):
The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income.
In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research.
The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.
40
Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates". Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.
Testo completo
41
Saruc, Naci Tolga. "The determinants of tax evasion : experiments with Turkish subjects". Thesis, University of Leicester, 2001. http://hdl.handle.net/2381/30137.
Testo completoAbstract (sommario):
This thesis explores the results of a series of tax experiments that were undertaken with various groups of people in Turkey in 1998. The experiments are described and their resulting data reported, following which conclusions and implications are reviewed.;In total 268 individuals successfully completed the experiments. The objective of the experiments was to gather information with which to test the effect of certain variables upon (i) the decision to evade income taxes and (ii) the amount of income tax to evade both in absolute terms and as a proportion of income.;Our results indicate a very strong positive effect of tax rates upon both the decision to evade income tax and upon the degree (the proportion of income evaded) and absolute amount as well, once individuals have decided to evade. However, the expected fine has a significant deterrent effect on both the decision to evade taxes and the amount of taxes evaded. The effect of income was positive upon the decision to evade and upon the absolute amount of evasion but negative upon the proportion of income evaded. A large fine with a small probability of detection was not found to be more effective in deterring the occurrence of evasion than a small fine with a high probability of detection, but it was more effective in reducing the degree of evasion amongst evaders. We found that student subjects are more compliant than non-student (when the same experimental methodology is applied). However, student evaders did not behaviour substantially differently from employed people of the same age. While an increase in fines had the expected deterrent effect, an increase in audit rate increased the probability of evasion; this latter finding may be explained by the 'spite' or the 'crowding out' effects. The effect of tax ethics was positive and significant on tax compliance. Finally, we found that young people in general evade more often and evade a larger amount of income.
42
Lorish, Kathryn. "The Tax Exclusion for Employer-Sponsored Insurance and the Debate Over the Patient Protection and Affordable Care Act". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/514.
Testo completoAbstract (sommario):
On March 23rd 2010, President Obama signed the Patient Protection and Affordable Care Act, setting in motion the most comprehensive health reform in the United States since 1965. Among many provisions within the near-3,000-page law, the Affordable Care Act (ACA) amends the Internal Revenue Code to include an excise tax on high cost employer-provided health plans. Starting in 2018, the new provision will levy a 40 percent tax on every dollar of health benefits received in excess of $10,200 for individuals and $27,500 for families. This provision alters tax policy dating back to 1954, and will significantly change employer-sponsored insurance in the United States.This thesis will analyze how the ACA came to include the excise tax for high cost health insurance, and discuss the political forces motivating this decision.
43
Parker, Mashooma. "A warning by press release that the retrospective application of legislation to completed transactions will be applied: A case analysis of the Pienaar Brothers (Pty) Ltd v Commissioner of the South African Revenue Services and Another (2017)". Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30907.
Testo completoAbstract (sommario):
Pienaar Brothers (Pty) Ltd was an amalgamated company who sought to introduce a BEE element of ownership into its company in a tax efficient manner. Upon consulting their legal experts they were advised that the best manner in which they could achieve this objective was to enter into an amalgamation agreement in terms of section 44 of the ITA. At this particular time, the law was structured in a way in which it was possible to achieve this objective in a tax efficient matter, particularly because any distribution made by parties to the amalgamation transaction would be tax free. The problem however was that the tax collecting agency never intended the section 44 of the ITA amalgamation process to be STC free, and instead intended a temporary deferral thereof. To address this, the taxing authorities accordingly started putting mechanisms in place to limit the loss of such STC. On the 10 January 2007, SARS issued a public announcement stating that they planned to investigate certain corporate entities which had elaborate corporate structures that led to an impermissible loss of tax. On the 21 February 2007, the Minister of Finance stated that section 44 of the ITA, as it stood, allowed for a loss of STC as opposed to a deferral thereof, and that the taxing authorities intended on withdrawing such STC exemption in order to align it with their initial intention, and to further make such amendment retrospective to the date of such announcement. This was then once again cemented in the form of a press release on the part of SARS on that same day. Thereafter, this proposed amendment was submitted to Parliament in the Draft Taxation Laws Amendment Bill on 27 February 2007, and in May 2007, the Taxpayer completed its amalgamation transaction and achieved its BEE objective into its ownership. On the 7th June 2007 the Taxation Laws Amendment Bill was published together with an Explanatory memorandum which however no longer proposed the withdrawal of the STC exemption contained in section 44 of the ITA, but instead introduced a new addition into section 44 of the ITA. This provision now targeted a resultant company’s equity share capital and share premium, instead of the distribution of company income at the amalgamated company’s level. This new insertion was then promulgated into law on 8 August 2007 as section 44(9A) of the ITA. In complete difference to the initial proposal contained in the forewarning, the practical consequence of section 44(9A) of the ITA was that the income which rolled over from the amalgamated company to the Taxpayer (the resultant company) had in the process changed its nature from revenue to capital which was caught up in the share premium account of the Taxpayer. Section 44(9A) of the ITA accordingly targeted any distribution made by the resultant company of this share premium. The Taxpayer’s problem in the present matter arose in 2011 when SARS sought to tax the Taxpayer on its May 2007 completed transaction, particularly its distribution of its share premium at the time. In addition to this assessment, SARS furthermore also levied interest on such outstanding STC payment from 8 August 2007, the date on which the final enactment was promulgated into law. This was that which accordingly prompted the Taxpayer to bring its matter before the High Court. Here, the prime relief sought by the Taxpayer was an order of constitutional invalidity, while the second order, couched as an alternative to the first was an interpretational argument which had the effect that section 44(9A) of the ITA did not apply to Taxpayer’s distribution when it was made because it was a completed transaction. The gist of the Taxpayer’s constitutional issue requested of the court to declare that the provision did not pass constitutional muster to the extent of its retrospectivity. The court however dismissed the Taxpayer’s claims and held in favour of SARS. The paper seeks to analyse this case alongside the values of legal certainty, as espoused in the Rule of Law, and to consider the probability of success on the part of the Taxpayer if they opted to take the matter on appeal.
44
Cassiem, Rehana. "The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?" Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12821.
Testo completoAbstract (sommario):
Includes bibliographical references.This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.
45
Deetlefs, David. "The deductibility of interest expenditure in leveraged buyout transactions under South African Income Tax Law : a critical examination of recent developments". Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12820.
Testo completoAbstract (sommario):
Includes bibliographical references.The aims of this paper, are twofold: first, to provide an overview of the South African tax law principles governing the deductibility of interest expenditure incurred by taxpayers in respect of LBO transactions, as altered by the recent changes to the Act, and secondly, to critically consider and comment on the nature and perceived effect of such amendments.
46
Ward, Grant. "Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime". Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9153.
Testo completoAbstract (sommario):
Includes bibliographical references.In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be considered. With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. At the forefront are countries such as Belgium, Denmark, Luxemburg, Mauritius, the Netherlands, Singapore and the United Kingdom.2 Following the 2010 Budget review South Africa has now joined this group.
47
Johnson, Niel. "An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders". Thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4640.
Testo completoAbstract (sommario):
Includes bibliographical references.This dissertation explores National Treasury's mark-to-market proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The intended purpose is understood to be the collection by the South African Revenue Service (SARS) of capital gains tax (CGT) which has been 'effectively withheld' from policyholders by the insurer. Having gained an understanding of the mark-to-market proposal and its intended purpose, the proposal will be measured against the following criteria: Does it succeed in recovering capital gains taxes which have been 'effectively withheld' from policyholders? What are the side-effects of the proposal, if any?
48
Loof, Grethe. "A critical analysis of the requirements of the South African General Anti Avoidance Rule Section 80A of the Income Tax Act 58 of 1962". Thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4655.
Testo completoAbstract (sommario):
Includes bibliographical references.I welcome you in reading this research dissertation looking at the South African General Anti Avoidance Rule. I hope that this paper will shed some light on the complex requirements of the GAAR as contained in section 80A, read together with relevant sections.
49
Kabot, Guy Terence. "Purpose and effect: 'the role of a taxpayer's intention in tax legislation". Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9166.
Testo completoAbstract (sommario):
Includes bibliographical referencesThis paper examines the role of a taxpayer’s intention in the way certain transactions will be taxed. The paper will examine the weight accorded to a taxpayer’s stated intention in different situations (i.e. in what situations/ transactions will a taxpayer’s intention have comparatively little weight when compared to the objective facts of the case?) The paper first ascertains the meaning of intention/purpose/motive in terms of the Income Tax Act, 58 of 1962 as amended, (hereafter referred to as “the Act”). The question is whether these words are synonymous or have separate and discrete meanings. The paper then looks at the typical areas of difficulty associated with a taxpayer’s intention. Share disposals are one example discussed, as it is often difficult to determine whether these disposals are of a capital or revenue nature. The weight accorded to a taxpayer’s intention in schemes involving tax avoidance is also discussed. Case law surrounding section 20A and section 80A-S80L of the Act are reviewed to ascertain how a taxpayer’s intention is dealt with in these sections
50
Huang, Shih-Chou, e 黃士洲. "Acceptance and Adjustment of Civil Law by Tax Laws". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/03101080486646977873.
Testo completoAbstract (sommario):
博士國立臺灣大學
法律學研究所
95
The topic of acceptance and adjustment of private laws by tax laws shall be deemed as norm conflict between tax laws and private laws, and it should be resovled under the harmonization of constitution. The method that constitution harmonizes the aforesaid norms conflict is to weigh the goals of tax laws against the fundamental right and order that private laws protect. During the weighing, the methodology of "Systemgerichtigkeit" can be adopted.