Tesi sul tema "Taxation – Law and legislation – Ireland"
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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.
Testo completoKadikov, 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.
Testo completoMkhize, 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.
Testo completoJovanovich, 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.
Testo completoNakayama, Kiyoshi. "Transfer pricing taxation : Canadian perspective and Japanese perspective". Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26143.
Testo completoLaw, Peter A. Allard School of
Graduate
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.
Testo completoRahman, 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.
Testo completoThe 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.
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.
Testo completoHERNÁNDEZ, 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.
Testo completoExamining 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
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.
Testo completoThe 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.
Rijntjes, Dick. "Does Hong Kong need tax treaties?" Thesis, Click to view the E-thesis via HKUTO, 1996. http://sunzi.lib.hku.hk/HKUTO/record/B3862784X.
Testo completoBurger, Bianca. "South African VAT implications in respect of supplies by non residents to residents". Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.
Testo completoWaters, Ian Benjamin. "Australian conciliar legislation prior to the 1917 Code of Canon Law: A comparative study with similar conciliar legislation in Great Britain, Ireland, and North America". Thesis, University of Ottawa (Canada), 1990. http://hdl.handle.net/10393/5997.
Testo completoSegodi, Vusi Oscar. "A law regulating taxation of pension benefits in South Africa". Thesis, University of Limpopo, 2015. http://hdl.handle.net/10386/1435.
Testo completoThis mini-dissertation discusses the legal reform of the taxation of pension benefits under the South African law. This study also discusses how South African pension benefits are taxed in instances wherein the member exits the fund either as a result of resignation, death, dismissal, retrenchment, disability and retirement. It further discusses the comparative study between South Africa, Canada, Australia and United Kingdom
Kerr, Evelina. "CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief". Thesis, Jönköping University, Jönköping University, Jönköping University, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11041.
Testo completoCFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit.
The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification.
An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment.
The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.
Tooma, Rachel Anne Law Faculty of Law UNSW. "A case for a uniform statutory general anti-avoidance rule in Australian taxation legislation". Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29348.
Testo completoPoff, J. Kent. "An economic analysis of uniform capitalization of inventory costs under §263A of the Internal Revenue Code of 1986". Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37754.
Testo completoVega, Rengifo Beatriz de la. "Taxation on mining and hydrocarbon investments". Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116765.
Testo completoEste artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).
Chan, Kathryn. "Taxing charities, imposer les organismes de bienfaisance : harmonization and dissonance in Canadian charity law". Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=99555.
Testo completoThis study challenges the longstanding, unijural approach to the registered charity provisions on the basis of the constitutional division of powers, and the federal government's commitment to respecting bijuralism and bilingualism in its legislative texts. It explores the diverse, legal sources concerning charity and the devotion of property to the public good that form part of the law of property and civil rights in the provinces. Finally, it examines how these diverse provincial sources might affect the current approach to the registered charity provisions, and the project of ensuring that federal laws are accessible to each of Canada's Francophone civil law, Francophone common law, Anglophone civil law and Anglophone common law audiences.
Le, Roux Ayesha. "An analysis of the South African income tax legislation in respect of transfer pricing". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/13105.
Testo completoGutuza, Tracy. "An analysis of the methods used in the South African domestic legislation and in double taxation treaties entered into by South Africa for the elimination of international double taxation". Doctoral thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4628.
Testo completoIncludes bibliographical references.
This thesis adds to the body of literature exploring the policy principles of equity and neutrality, as applied in the context of methods relieving international double taxation and in the context of a recently opened and developing economy.
Chiribagula, Nyumpa-Bashimba. "Vers une réforme du droit fiscal congolais: rationalisation du système d'imposition et de fiscalisation des activités économiques informelles :un impératif?" Doctoral thesis, Universite Libre de Bruxelles, 2003. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211311.
Testo completoNikolakakis, Niki. "The international legal ramifications of the OECD's harmful tax competition crusade /". Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=101823.
Testo completoEngelbrecht, Waldette Anne. "A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust". Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85648.
Testo completoENGLISH ABSTRACT: The term beneficial owner is most commonly found in the dividend, interest and the royalty articles of tax treaties (Baker, 2007:15), yet there is still uncertainty surrounding the actual meaning of the term (Du Toit, 2010: 500). Since Dividends Tax became effective in South Africa as from 1 April 2012, it has become necessary to clarify what the term beneficial owner means to correctly apply section 64E of the Income Tax Act No 58 of 1962 (‘Act’). Section 64EA(a) of the Act determines that the Dividends Tax liability falls on the “beneficial owner of a dividend” [Emphasis added]. Section 64D of the Act does define the beneficial owner as “the person entitled to the benefit of the dividend attaching to the share”, the application of this definition to a discretionary trust may be challenging since legal ownership must be distinguished from economic ownership (PWC Synopsis, 2012:6). In the absence of guidance by the South African Revenue Service (‘SARS’), the first problem arises as to the interpretation of this term within the context of dividend income received by a discretionary trust (Louw, 2012:1). This leads to a second problem relating to the correct application of section 64G(3)(a)(i) of the Act, which makes provision for a reduced rate of dividends tax. The purpose of this study is to set parameters for determining who the beneficial owner of dividend income within the context of a discretionary trust is, where the dividend is paid in respect of shares held in a resident company, and to the extent that the dividend does not consist of a distribution of an asset in specie. The instances when the reduced rate is applicable in terms of section 64G(3) of the Act will also be clarified. In order to achieve these objectives, an analysis of factors that should be taken into account to define and determine beneficial ownership, was undertaken. Common- and civil law definitions were investigated. The Organisation for Economic Co-operation and Development’s (‘OECD’) Model Tax Conventions (MTCs’) and its Commentaries provided possible factors to assist in identifying the beneficial owner. In the absence of a decision by a South African court, the judgements in the five international court cases were consulted. Four steps were formulated to reach a conclusion. In terms of the these steps, the trust beneficiary remains the beneficial owner of dividend income received by a trust in the case of the income having been distributed by the trustees in having exercised their discretion in terms of the trust deed. In the case of contingent beneficiaries it is suggested that the trust, with the trustees, acting in their official capacity on behalf of the trust, would be seen as the beneficial owner of the dividend income. In terms of section 64G(3) of the Act, where a foreign trustee or a foreign trust beneficiary has been identified as the beneficial owner(s) of a dividend, the rate at which Dividends Tax is withheld could be reduced as a result of the application of a double tax agreement.
AFRIKAANSE OPSOMMING: Die begrip uiteindelik geregtigde kom mees algemeen voor in die dividende, rente en die tantième artikels van dubbel belasting ooreenkomste (Baker, 2007:15), tog is daar steeds onsekerheid oor die werklike betekenis van hierdie begrip (Du Toit, 2010: 500). Nadat Dividendbelasting op 1 April 2012 in Suid-Afrika in werking getree het, het dit noodsaaklik geword om die betekenis van die begrip uiteindelik geregtigde vas te stel ten einde artikel 64E van die Inkomstebelastingwet Nr. 58 van 1962 (‘die Wet’) korrek toe te pas. Artikel 64EA(a) van die Wet bepaal dat die aanspreeklikheid vir Dividendbelasting op die “uiteindelik geregtigde van ‘n dividend namate die dividend nie ‘n uitkering van ‘n bate in specie uitmaak nie” [klem bygevoeg] val. Artikel 64D van die Wet as "die persoon geregtig op die voordeel van die dividend verbonde aan ‘n aandeel", nogtans kan die toepassing hiervan in 'n diskresionêre trust uitdagend wees, aangesien wettige eienaarskap onderskei moet word van ekonomiese eienaarskap (PWC Synopsis, 2012:6). In die afwesigheid van leiding deur die Suid-Afrikaanse Inkomstediens ('die SAID'), ontstaan die eerste probleem weens die interpretasie van die begrip binne die konteks van dividend inkomste ontvang deur 'n diskresionêre trust (Louw, 2012:1). Dit lei tot 'n tweede probleem wat verband hou met die korrekte toepassing van artikel 64G(3)(a)(i) van die Wet, wat voorsiening maak vir 'n verminderde koers Dividendbelasting. Die doel van hierdie studie is om grense af te baken vir die bepaling van die uiteindelik geregtigde van dividend inkomste binne die konteks van 'n diskresionêre trust, waar die dividend betaal word ten opsigte van aandele gehou in 'n maatskappy wat ‘n inwoner is, tot die mate dat die dividend nie bestaan uit 'n uitkering van 'n bate inspecie nie. Die gevalle waar die verminderde tarief van toepassing is ingevolge artikel 64G(3) van die Wet, sal vasgestel word. Ten einde hierdie doelwitte te bereik, is 'n ontleding van die faktore wat in ag geneem moet word om die uiteindelik geregtigde te definieer en te bepaal, onderneem. Gemeenen siviele regs-definisies is ondersoek. Die ‘Organisation for Economic Co-operation and Development’s (‘OECD’) Model Tax Conventions (MTCs’) en sy kommentare verskaf moontlike faktore om te help in die identifisering van die uiteindelik geregtigde. In die afwesigheid van 'n besluit deur 'n Suid-Afrikaanse hof, word die besluite in die vyf internasionale hofsake geraadpleeg. Vier stappe is geformuleer om ʼn slotsom te bereik. In terme van die stappe, bly die trustbegunstigde die uiteindelik geregtigde van die dividendinkomste ontvang deur die trust, in die geval waar die inkomste uitgekeer word deur die trustees nadat hul diskresie uitgeoefen is in terme van die trustakte. In die geval van voorwaardelike begunstigdes, word dit gestel dat die trust, met die trustees wat in hul amptelike hoedanigheid namens die trust optree, gesien word as die uiteindelik geregtigde van die dividend inkomste. In terme van artikel 64G(3), waar 'n buitelandse trustee of 'n buitelandse trustbegunstigde as die uiteindelik geregtigde(s) van 'n dividend geïdentifiseer is, kan die koers waarteen Dividendbelasting weerhou word, verminder word as gevolg van die toepassing van 'n dubbelbelastingooreenkoms.
Lenik, Jean-Sébastien. "Prix de transfert & accords de repartition des couts (ARC)". Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=30314.
Testo completoTo this end, the first part presents the general rules governing the transfer pricing area in Australia, Canada, France, and the United States. The provisions of these countries will serve as a guiding line of this study. The first part presents, as well, the OECD Transfer Pricing Principles.
The second part examines the structural alternatives of the CCA tax vehicle.
The third part addresses the CCA concept itself.
The fourth part deals with the operational functioning of a CCA. The new challenges and the multiple issues raised by this new tax structure are addressed as well as the tax planning perspectives opening up through transfer pricing.
Finally, the fifth part questions the new dynamics of the conflicts between tax administrations generated by the CCA vehicle.
Littlewood, Michael. "Taxation without representation : the history of Hong Kong's troublingly successful tax system /". Thesis, Hong Kong : University of Hong Kong, 2001. http://sunzi.lib.hku.hk/hkuto/record.jsp?B22719829.
Testo completoChamoux, Capucine. "Access to environmental information in international law: the significance of the MOX Plant case (Ireland v. United Kingdom)". Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&.
Testo completoIn July 2003 the Arbitral Tribunal constituted under the OSPAR Convention rejected Ireland&rsquo
s request to have access to more information about the Mox plant. The procedure introduced by Ireland in October 2001 before an Arbitral Tribunal constituted under the UNCLOS is still pending. In this context, waiting for the final decision of this Arbitral Tribunal, the ITLOS ordered in December 2001, as a provisional measure, that Ireland and the United Kingdom must cooperate and exchange information. In November 2003, the Arbitral Tribunal constituted under the UNCLOS has suspended the proceedings, waiting for a decision of the European Court of Justice (ECJ). Indeed the European Commission, backing up the position of the United Kingdom, initiated proceedings against Ireland before the ECJ in 2003.
The Mox Plant Case illustrates and addresses several predominant matters in international environmental law. Firstly it illustrates the complexity of a system where several treaties between the same parties regulate the same issues. As a consequence in this case not less than four international jurisdictions have been and are still involved in the matter, leading to procedural difficulties. Secondly the Mox Plant Case illustrates the considerable difference of opinion which exists in the area of international environmental law with respect to the meaning and nature of the notion of &lsquo
access to information&rsquo
, and its relationship to other ancillary and concomitant notions, e. g. &lsquo
collaboration&rsquo
, &lsquo
cooperation&rsquo
, &lsquo
participation&rsquo
, etc., by and amongst states. The meaning of this concept, which is the cause of the dispute, differ depending on the context of treaty within which it is used.
From the analysis of the Mox Plant Case, in the context of the evolution of international law in general, and international environmental law in particular, the point is made on the strong link between the principle of cooperation and the right of access to environmental information, the first one necessarily including the latter to be effective. The other important element is the shift which is now established in international environmental law and governance from a strict application of the principle of state sovereignty, towards a more integrated vision. The interdependent nature of the environment makes necessary an interdependent governance and regulation of the issues related to it.
Wesson, Nicolene. "Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962". Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51219.
Testo completoENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Internet can provide substantial economic activity in a jurisdiction without any physical presence, requires interpretation of and/or amendments to the traditional income tax principles. The South African income tax principles are based on the source of income. In this study the impact of Internet on the applicability of the traditional source rules, in terms of the South African Income Tax Act, no. 58 of 1962, was investigated. The study first outlines the principles and methodology laid down by South African courts in determining the source of income. These principles and methodology are then tested in an Internet environment. lt is concluded that Internet requires a reinterpretation of certain of the traditional principles, i.e.: • The fact that a dominant source rule is applied. • The classification of products and services with a digitalised content within the existing principles. • The finding of a physical location when transactions are concluded in cyberspace. • The applicability of certain deemed source rules, i.e. section 9(1 )(a), 9(1)(d), 9(1)(dbis) and certain aspects of section 9(1)(b), in an Internet environment. In obtaining a sollution for South Africa the international initiatives regarding Internet and taxation, under the guidance of the Committee on Fiscal Affairs of the Organisation for Enonomic Co-operation and Development (OECD), were taken into account. The first alternative to the traditional South African source rules that was investigated was the permanent establishment principle, as recommended by the Katz Commission in their Fifth Interim Report. Other alternatives to the permanent establishment principle were also investigated, i.e. the residence principle, formal requirements and an Internet tax. The interim solution for South Africa seems to be the acceptance of the permanent establishment principle. This principle needs interpretation and/or amendment due to the effect of Internet. In this study amendments to the permanent establishment principle are suggested in order to provide the necessary clarity in the Internet environment. A closing remark is made that Internet might well change income tax as we know it today. Internet has the ability to simplify tax systems. None of the income tax alternatives provide simple tax solutions. The tax of the future seems to be some form of indirect tax. Internet is an international medium and addresses international tax issues. South Africa will, by accepting the permanent establishment principle, be in a position to join the co-ordinated efforts towards solving the Internet related tax problems while aiming to protect our tax base.
AFRIKAANSE OPSOMMING: Internet word internasionaal as die handelsroete van die toekoms beskou. Alhoewel lnternethandel nog in sy kinderskoene is, moet die invloed van Internet op belasting aangespreek word. lnternethandel misken geografiese grense en lei tot die bevraagtekening van die beginsels waarop inkomstebelasting gebaseer is. lnkomstebelastingbeginsels berus tradisioneel op die bestaan van 'n vorm van fisiese teenwoordigheid in 'n jurisdiksie (hetsy verblyf, bron van inkomste of die bestaan van 'n permanentesaak) alvorens belasting gehef kan word. Die feit dat Internet wesenlike ekonomiese aktiwiteite in 'n jurisdiksie kan bewerkstellig sonder dat daar enige fisiese teenwoordigheid is, noodsaak die herinterpretasie van en/of aanpassings aan die tradisionele inkomstebelastingbeginsels. Die Suid-Afrikaanse inkomstebelastingbeginsels berus op die bron van inkomste. In hierdie studie is die invloed van Internet op die toepaslikheid van die tradisionele bronreels, in terme van die lnkomstebelastingwet, no. 58 van 1962, ondersoek. In die studie is die beginsels en reels wat deur die Suid-Afrikaanse howe neergele word by die vasstelling van die bron van inkomste eerstens ontleed. Daarna is die beginsels en reels in die lnternetomgewing getoets. Die afleiding word gemaak dat Internet die herinterpretasie van sekere van die tradisionele beginsels en reels verg, naamlik: • Die feit dat 'n dominante bronreel toegepas word. • Die klassifisering van produkte en dienste met 'n digitale inhoud binne die tradisionele beginsels. • Die vasstelling van 'n fisiese plek indien transaksies in die kuberruimte plaasvind. • Die toepaslikheid van sekere geagtebronreels, naamlik artikel 9(1 )(a), 9(1)(d), 9(1)(dbis) en sekere aspekte van artikel 9(1)(b), in die I nternetomgewing. In die soeke na 'n oplossing vir Suid-Afrika is die internasionale inisiatiewe rondom Internet en belasting, onder leiding van die Fiskale Komitee van die Organisation for Economic Co-operation and Development (OECD), in ag geneem. Die eerste alternatief op die tradisionele Suid-Afrikaanse bronreels wat ondersoek is, is die permanantesaak-beginsel, soos voorgestel deur die Katzkommissie in die Vyfde Verslag. Ander alternatiewe wat ook ondersoek is, is die verblyfbeginsel, formele handelinge en 'n lnternetbelasting. Die oplossing vir die hede vir Suid-Afrika blyk die aanvaarding van die permanantesaak-beginsel te wees. Hierdie beginsel verg herinterpretasie en/of aanpassings weens die invloed van Internet. In hierdie studie word aanpassings aan die permanentesaak-beginsel voorgestel ten einde die nodige duidelikheid binne die lnternetomgewing te verskaf. Ter afsluiting word vermeld dat Internet weliswaar die einde mag aandui vir inkomstebelastingstelsels wereldwyd. Internet besit die vermoe om belasting te vereenvoudig. Die inkomstebelasting alternatiewe wat in hierdie studie ondersoek is het nie eenvoudige oplossings gebied nie. Die belasting van die toekoms blyk 'n vorm van indirekte belasting te wees. Internet is 'n internasionale medium en spreek internasionale belastingkwessies aan. Die aanvaarding van die permanentesaak-beginsel sal SuidAfrika in 'n goeie posisie plaas om aan die internasionale inisiatiewe rondom Internet en belasting deel te neem en om terselfdertyd ons belastingbasis te beskerm.
Nilsson, Therese. "Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union". Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277.
Testo completoOn January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.
Georgescu, Ana-Luiza. "Certain tax aspects of corporate divisive reorganizations in Canada and the UK". Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81470.
Testo completoThe thesis analyzes the tax implications of these two approaches, with particular focus on the latter, attempting a comparative view over the UK and Canadian relevant provisions. The two substantive chapters present the UK and, respectively, Canadian rules governing the treatment of disposal of corporate assets and shares, the available reliefs from capital gains taxation, as well as the special requirements for achieving tax-free demergers. Conclusions are aimed at suggesting a more simplified approach for Canadian divisive reorganizations, with a greater degree of codification.
Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia". Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.
Testo completoGumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa". Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.
Testo completoAzzi, John. "The role of CFC legislation in protecting Australia's domestic income tax base". Thesis, The University of Sydney, 1997. http://hdl.handle.net/2123/20011.
Testo completoFourie, Catherine. "Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011". Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12426.
Testo completoFroom, 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 completoJin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks". Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.
Testo completoLaw, Peter A. Allard School of
Graduate
Scruggs, Larry Glen. "Unrelated Business Enterprise and Unfair Business Competition Issues Facing Nonprofit Organizations". PDXScholar, 1996. https://pdxscholar.library.pdx.edu/open_access_etds/1361.
Testo completoVan, Wyk Ellane. "Belasting op buitelandse dividende in die Republiek van Suid-Afrika". Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/19901.
Testo completoENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in the Republic of South Africa. The introduction of section 9E saw new terminology introduced, which need analysis. This analysis is made possible by supplying the definitions from the Act, as well as making use of national and international case law. Further investigation is also done as to the relevance of section 9E to other sections in the Act, relevant anti-avoidance rules regarding foreign dividends, the effect of section 9E on investment income from tax havens, with specific reference to natural persons, the effect of taxation of foreign dividends on the migration- and investment decisions of non-residents, relief provided regarding double taxation and section 9E's effect on secondary taxation on companies. Lastly, the collection of taxation on foreign dividends is investigated.
AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962 (hierna "die Wet") het van krag geword op 23 Februarie 2000. Die hoofredes vir die invoeging van die artikel in die Wet was onder andere om die belastingbasis te verbreed en om die verblyfbasis van belasting in te faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van artikel9D. Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in die Republiek van Suid Afrika te ondersoek. Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik van nasionale en internasionale regspraak . Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit belastinghawens, met spesifieke verwysing na belegging deur natuurlike persone, die invloed van belasting op buitelandse dividende op die migrasieen beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere belasting op maatskappye. Laastens word die invordering van belasting op buitelandse dividende ondersoek.
Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269". Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.
Testo completoYoung, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa". Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.
Testo completoPitiyasak, Saravuth. "Adapting laws of contract, tax, and IP to accommodate e-commerce in Thailand : problems and recommendations /". Thesis, View the Table of Contents & Abstract, 2005. http://sunzi.lib.hku.hk/hkuto/record/B31346807.
Testo completoWoodbridge, Taryn. "The regulation of tax practitioners in South Africa: a proposed model". Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1003128.
Testo completoKMBT_363
Van, den Berg Jana. "Taxing the Minerals Sector in South Africa: a comparative analysis of the proposed tax model for South Africa and the models adopted in selected African countries". Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017545.
Testo completoWessels, Jacques. "The tax implications of non-resident sportspersons performing and earning an income in South Africa". Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1003719.
Testo completoKMBT_363
Egan, Sara Patricia. "Women (Re)incorporated : a thesis examining the application of feminist theory to corporate structures and the legal framework of corporate law". Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=30296.
Testo completoUys, Hermien. "A critical discussion of the tax aspects of derivative instruments". Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/17471.
Testo completoENGLISH ABSTRACT: Tax policy makers in South Africa have to a large extent neglected the tax treatment of derivative instruments. The Income Tax Act, No. 58 of 1962, currently only takes into account three types of financial arrangements that can be classified as being derivative in nature: forward exchange and option contracts relating to foreign exchange, interest rate swaps based on notional capital amounts and option contracts. Although the Commissioner for Inland Revenue has appointed a number of internal working committees to research this area of the law, the legislation resulting from these efforts has been piecemeal in nature, dealing only with limited aspects of the taxation of a few specific transactions. Due to the lack of specific legislative provisions regulating the tax aspects of derivatives, the general principles of South African income tax law have to be applied to these instruments. This leads to imprecise and inconsistent results, primarily due to the development of these principles long before the widespread use of derivatives in sophisticated and complex transactions. The taxation of transactions involving derivative instruments is becoming a subject of increasing practical importance in South Africa due to the number of derivative transactions escalating in quantity. The introduction of capital gains tax in South Africa has added yet a further dimension to the taxation of derivatives. In light of the increasing volume and value of derivative transactions entered into by South African taxpayers, it is imperative that clarity regarding the taxation of these transactions be reached as soon as possible. Any reform and revised tax rules which is made applicable to these instruments, need to be very flexible, as further developments in the financial instrument environment are extremely dynamic and almost changing by day. It is furthermore important that the South African tax system keeps track with international developments to enhance the countl-y's trading status and to ensure that cross border transactions do not have anomalous conseq Llences, especially for foreign counter-parties.
AFRIKAANSE OPSOMMING: Belastingbeleidmakers in Suid-Afrika het tot 'n groot mate die belastinghantering van afgeleide instrumente verwaarloos. Die Inkomstebelasingwet, No. 58 van 1962, neem tans slegs drie soorte finansiele ooreenkomste wat as afgeleide instrumente geklassifiseer kan word, in aanmerking: termynwissel- en opsiekontrakte met betrekking tot buitelandse valuta, rentekoers ruilkontrakte gebaseer op denkbeeldige kapitaalbedrae en opsiekontrakte. Alhoewel die Kommissaris van Binnelandse Inkomste 'n aantal interne werkskomitees aangestel het om ondersoek in te stel na hierdie afdeling van die reg, is die wetgewing wat voortgespruit het as uitvloeisel van hierdie pogings broksgewys van aard deurdat dit slegs met beperkte aspekte van die belasbaarheid van 'n aantal spesifieke transaksies gehandel het. Vanwee die gebrek aan spesifieke wetgewende bepalings wat die belastingaspekte van afgeleides reguleer, moet die algemene beginsels van die Suid-Afrikaanse inkol11stebelastingreg toegepas word op hierdie instrumente. Dit gee aanleiding tot onnollkeurige en teenstrydige resllltate, hoofsaaklik omdat hierdie beginsels reeds lank voor die wydverspreide gebruik van afgeleides in gesofistikeerde en ingewikkelde transaksies ontwikkel het.- Die belasbaarheid van transaksies waarby afgeleide instrumente betrokke is, is 'n onderwerp van loenemende praktiese belang in Suid-Afrika vanwee die styging in die aantal transaksies in afgeleides. Die inwerkingstelling van kapitaalwinsbelasting in Suid-Afrika het nog 'n verdere dimensie aan die belasbaarheid van afgeleide instmmente toegevoeg. lndien aggeslaan word op die toename in die aantal en waarele van transaksies in afgeleiele instrllmente wat deur Suid-Afrikaanse belastingbetalers aangegaan word, is elit noodsaaklik clat ciuidelikheid rakencle ciie belasbaarheid van hierdie transaksies so spoedig doenlik verkry word. Enige hervOiming en hersiende belastingreels wat van toepassing gemaak word op hierdie instrllmente, moet baie buigsaam wees aangesien verdere ontwikkelings in die finansieie instrumente-omgewing uiters dinamies is en bykans daagliks verander. Dit is vnorts belangrik dat die Suid-Afrikaanse belastingstelsel tred hou met intemasionale ontwikkelinge ten eincle ciie lanci se handelstatus te versterk en te verseker ciat tral1saksies oor grense heen nie onreeimatige gevolge inhou, veral vir buitelandse teenpartye nie.
Schloemer, Paul G. "Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification". Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.
Testo completoSloane, Justin. "A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013028.
Testo completoRen, Linghui, e 任凌晖. "Transfer pricing in China". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.
Testo completoMalan, Jan. "Inkomstebelasting-insentiewe in Suid-Afrika en ander lande van die wêreld". Thesis, 2012. http://hdl.handle.net/10210/7547.
Testo completoBelastinginsentiewe is daarop gemik om handel met ander lande te bevorder deur buitelandse beleggers aan te moedig om hul geld in die betrokke land te investeer. Dit dien terselfdertyd as aansporing om in spesifieke besighede te bele of spesifieke bedrywe te beoefen. Die studie het ten doel om belastinginsentiewe in Suid-Afrika te ontleed en dit te vergelyk met die van ander lande. Waar moontlik word aanbevelings gemaak oor hoe en waar daar in Suid-Afrika beter van belastinginsentiewe gebruik gemaak kan word. Daar word spesifieke aandag aan die toepassing van die belastinginsentiewe in die verskillende lande gegee.