Готові списки джерел за темами / Tax rulings

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Добірка наукової літератури з теми "Tax rulings"

Автор: Grafiati
Опубліковано: 11 березня 2023

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Статті в журналах з теми "Tax rulings"

1

Arena, Amedeo. "State Aids and Tax rulings: an assessment of the Commission’s recent decisional practice." Market and Competition Law Review 1, no. 1 (September 5, 2019): 49–79. http://dx.doi.org/10.7559/mclawreview.2017.308.

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Tax rulings are binging decisions that taxpayers may seek from tax authorities to determine in advance how certain transactions will be treated fiscally. However, tax rulings can have an “alternative use”: that of granting a particularly advantageous fiscal treatment to specific taxpayers, typically large multinational groups willing to invest and create jobs in the tax jurisdiction concerned, without extending it to other taxpayers and without triggering a tax war with other jurisdictions. This article focuses on the European Commission’s enforcement of State aids rules against certain EU Member States in respect of tax rulings issue to a number of multinational companies. After a brief account of the economic rationale for tax rulings and their potential relevance in the context of EU tax competition, the article provides an overview of the Commission’s individual and general measures designed to attract multinational investors in return for significant fiscal advantages. The central part of the article provides an analytical assessment of the Commission’s on-going and closed proceedings on tax ruling practices, having regard to the four constituent elements of the notion of State aid. Regard is then had to the peculiar challenges involved with recovery of State aids granted in the form of tax rulings and, finally, to the systemic implications of the Commission’s initiatives for the division of competences between the EU and its Member States and for the establishment of a fiscal union.
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2

Nicolaides, P. "State Aid Rules and Tax Rulings." European State Aid Law Quarterly 15, no. 3 (2016): 416–27. http://dx.doi.org/10.21552/estal/2016/3/9.

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3

Bartes, Richard. "Legal Institute of Advance Tax Rulings." Białostockie Studia Prawnicze 24, no. 3 (2019): 157–64. http://dx.doi.org/10.15290/bsp.2019.24.03.12.

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4

Ambrożej, Elżbieta Agnieszka. "Tax Ruling Regulations in Poland – Evolution of the Institution and Evaluation of the Regulations." Public Governance, Administration and Finances Law Review 3, no. 1 (June 30, 2018): 5–15. http://dx.doi.org/10.53116/pgaflr.2018.1.1.

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This contribution deals with tax ruling in Poland, its evolution, evaluation of legal solutions concerning it, as well as the practice of issuing those rulings by competent tax authorities. The main objective of the contribution is to confirm the hypothesis that legal regulations concerning tax ruling provisions and the practice of issuing them did not sufficiently ensure the main purpose of the ruling, i.e. uniformity of application of tax law by the fiscal apparatus, as well as legal security of taxpayers. The research used a dogmatic and legal research method, which was supplemented by an analysis of the case law of administrative courts and the Constitutional Tribunal, as well as the existing statistical analysis.
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5

Porcano, Thomas M., and Jennifer L. Porcano. "Capricious Application of the Law: IRS Disregard of Revenue Rulings." ATA Journal of Legal Tax Research 1, no. 1 (January 1, 2003): 64–74. http://dx.doi.org/10.2308/jltr.2003.1.1.64.

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Анотація:
The Internal Revenue Service (IRS) publishes Treasury Regulations and revenue rulings, in part, to ease compliance problems for taxpayers by providing the IRS's interpretation of (and position on) tax law. The general public should be able to rely on these pronouncements when engaging in tax-planning and/or tax-compliance activities. As such, the IRS should consistently follow them. If the IRS takes a position contrary to these pronouncements and/or disregards them in pursuing an issue, then increased confusion results. In several instances, the IRS has chosen to ignore its revenue rulings or to consider them wrong even though the rulings continue to be in full force. This article identifies situations where the IRS has chosen to disregard its revenue rulings. The historical aspect of each situation where the IRS disregarded its revenue rulings is presented, along with the courts' responses to this action. Implications and conclusions of the IRS's actions are discussed.
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6

Huesecken, Birgit, and Michael Overesch. "Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms." FinanzArchiv 75, no. 4 (2019): 380. http://dx.doi.org/10.1628/fa-2019-0011.

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7

Sharma, Raghav. "Attribution of Profits to a Dependent Agent Permanent Establishment: An Analysis of the Indian Approach." Intertax 37, Issue 8/9 (August 1, 2009): 493–98. http://dx.doi.org/10.54648/taxi2009049.

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This article critically examines the rulings of the Bombay High Court and the Income Tax Appellate Tribunal (Mumbai) in SET Satellite Pte. Ltd. v. Deputy Director of Income Tax (International Taxation) and the ruling of the Supreme Court in Morgan Stanley & Co. Inc. v. Director of Income Tax, Mumbai. In light of this, the attempt is to find out whether Indian courts treat dependent agent and permanent establishment (PE) as the same taxable entity and what profits are attributable to the PE of a non-resident enterprise in case the dependent agent is remunerated at an arms’ length standard.
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8

Kawatra, Gagan Kumar. "Advance income tax rulings - developments across the globe." Intertax 20, Issue 8/9 (August 1, 1992): 508–14. http://dx.doi.org/10.54648/taxi1992070.

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9

Luts, Joris, and Anna Gunn. "Tax Rulings, APAs and State Aid: Legal Issue." EC Tax Review 24, Issue 2 (April 1, 2015): 119–25. http://dx.doi.org/10.54648/ecta2015012.

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10

Strąk, Tomasz, and Michał Tuszyński. "Quantitative analysis of a private tax rulings corpus." Procedia Computer Science 176 (2020): 2445–55. http://dx.doi.org/10.1016/j.procs.2020.09.322.

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Дисертації з теми "Tax rulings"

1

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.

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2

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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3

Righetto, Antonio <1994&gt. "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.

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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.
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4

Diller, Markus, Pia Kortebusch, Georg Thomas Schneider, and Caren Sureth. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." WU Vienna University of Economics and Business, Universität Wien, 2014. http://dx.doi.org/10.2139/ssrn.2442749.

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Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors' reasoning into their decisions. We find that it is often optimal for tax authorities to charge prohibitively high fees to discourage firms from requesting an ATR. However, we find that revenue-maximizing tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximizes social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions. (authors' abstract)
Series: WU International Taxation Research Paper Series
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5

Kortebusch, Pia [Verfasser]. "Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch." Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.

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6

Ferrenberg, Florian [Verfasser]. "Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen. : Eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen. / Florian Ferrenberg." Berlin : Duncker & Humblot, 2021. http://d-nb.info/1238493076/34.

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7

Pauri, Elena. "Aiuti di Stato e diritti di proprietà intellettuale nel ciclo dell’innovazione." Doctoral thesis, Luiss Guido Carli, 2020. http://hdl.handle.net/11385/204244.

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Aiuti di stato e proprietà intellettuale nel settore della ricerca, dello sviluppo e dell’innovazione. Aiuti di Stato e proprietà intellettuale nel settore degli appalti pubblici. Aiuti di Stato e diritti di proprietà intellettuale nel settore fiscale: i tax rulings. Aiuti di Stato e diritti di proprietà intellettuale nel settore fiscale: i regimi Intellectual Property (IP) Box.
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8

Mascitti, Marina <1970&gt. "Dal Ruling di Standard Internazionale agli Accordi Preventivi per le imprese con attività internazionale. Il tax ruling italiano tra contesto europeo e profili sovranazionali." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8954/1/Mascitti_Marina_Tesi.pdf.

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Ripercorrere l’evoluzione domestica del “Ruling Internazionale”, dall’ormai abrogato articolo 8, D.L. n. 269/2003, fino agli “Accordi Preventivi per le imprese con attività internazionale”, di cui al nuovo articolo 31-ter del D.P.R. n. 600 del 1973, ha significato prendere atto, contestualmente, del mutato scenario internazionale rispetto alle problematicità sollevate dai c.d tax rulings opachi.
Follow the domestic evolution of the "International Ruling", from the now repealed article 8, D.L. n. 269/2003, up to the "Preventive Agreements for companies with international activities", of the new article 31-ter, D.P.R. n. 600/1973, has meant to take note, at the same time, the international change of attitude towards non-transparent rulings.
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9

FRANCIOSO, CHIARA. "Ruling fiscali preventivi nell’economia globalizzata. Profili di diritto transnazionale." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2021. http://hdl.handle.net/10281/314063.

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L’elaborato verte sui procedimenti di ruling preventivo, attraverso i quali ciascun contribuente può ottenere chiarimenti – con efficacia vincolante per l’Amministrazione – in relazione a un caso concreto e personale, sull’interpretazione e l’applicazione delle disposizioni tributarie. L’avvento dei ruling preventivi ha innovato significativamente i moduli procedimentali tributari, tradizionalmente imperniati sull’accertamento del dichiarato: essi consentono di avviare, prima della presentazione della dichiarazione, un dialogo fra contribuente ed ente impositore teso ad una condivisa prospettazione del presupposto e della misura del tributo, che non si presti a censure successive. I procedimenti di compliance preventiva odierni rispondono ad esigenze di prevedibilità delle conseguenze fiscali delle attività economiche e sono frutto della progressiva codificazione di prassi informali di consulenza giuridica affermatesi in passato. L’informalità che ha contraddistinto inizialmente queste prassi pone una serie di questioni giuridiche (non sempre risoltesi con la codificazione dei procedimenti) legate alla segretezza, all’ampia discrezionalità amministrativa e al rischio di disparità di trattamento dei contribuenti. Nella specie, è sorto il rischio – segnalato da vari organismi sovranazionali – che attraverso procedimenti eccessivamente discrezionali e opachi, possano essere concesse agevolazioni surrettizie, idonee ad attrarre slealmente investimenti stranieri e ad innescare una gara al ribasso fra le giurisdizioni fiscali. Il presente contributo intende formulare considerazioni di policy sul modello di procedimento preventivo che meglio assicura, nell’era della globalizzazione, il rispetto dei principi costituzionali ed europei che governano la materia tributaria. Dopo una premessa di carattere storico, vengono individuati in chiave comparata i tratti ricorrenti dei procedimenti di ruling: (i) il carattere preventivo, concreto e personale del quesito; (ii) i meccanismi di tutela “rafforzata” dell’affidamento; (iii) la comune finalità di promozione della certezza del diritto. Vengono così evidenziate tensioni teoriche – a tratti irrisolte – tra il diritto alla tutela dell’affidamento e il necessario rispetto del principio di legalità nell’individuazione, in via preventiva, del presupposto e della misura del tributo. Si perviene quindi all’esame delle soluzioni promosse in sede OCSE ed UE per una maggiore trasparenza dei ruling, da attuarsi con lo scambio (rispettivamente spontaneo e automatico) di informazioni tra le amministrazioni fiscali. Oltre a porre a confronto i due standard, in prospettiva de iure condendo, sono prese in considerazione politiche di trasparenza alternative o concorrenti, tra cui la pubblicazione dei ruling. Il raffronto tiene in debito conto le esigenze di tutela dei diritti fondamentali dei contribuenti, muovendo dalla giurisprudenza della Corte di Giustizia e della Corte EDU. Oggetto di studio è, infine, il rischio di aiuti di Stato sotteso ai ruling, emerso in ambito UE. Vengono commentate le decisioni della Commissione europea e le prime sentenze del Tribunale UE sui ruling “benevoli” concessi, a noti gruppi multinazionali, dalle amministrazioni di alcuni Stati membri. L’analisi – sviluppata sul piano interno, comparato e sovranazionale – conduce ad alcune considerazioni sulla configurabilità (a) di un procedimento centralizzato europeo di compliance preventiva e (b) di un modello domestico in grado di ovviare alle criticità emerse in ottica transnazionale senza comprimere eccessivamente i diritti dei contribuenti.
In various jurisdictions, taxpayers may obtain a statement from the tax administration concerning the treatment of contemplated future transactions. A written statement, that binds the authority to the interpretation provided therein, ensures the taxpayer the legal certainty needed for cross-border transactions or complex investments, thus promoting simplified tax compliance and preventing tax disputes. The current advance compliance schemes result from the gradual codification of informal guidance practices from the past. The informality that once featured these practices still raises legal issues linked to secrecy, wide administrative discretion and the risk of discrimination between taxpayers. Despite the advantages well known in literature and acknowledged by national and international institutions, improper use of tax rulings may then facilitate aggressive tax planning and harmful tax competition: derogatory secret rulings, offering a low level of taxation in a certain jurisdiction, can encourage companies to artificially shift profits there, potentially leading to a race to the bottom. The current contribution aims to investigate which advance compliance policies, in a globalized market economy, best suit the constitutional and European principles governing taxation. Following an introduction on the evolution of ruling practices, their recurring features are identified with a comparative approach: (i) individual advance request, of practical interest for the taxpayer; (ii) “enhanced” protection of legitimate expectations; (iii) promotion of legal certainty. The comparative analysis identifies unsolved theoretical tensions between the right to the protection of legitimate expectations and the principle of legality in tax matters. The OECD and the EU are promoting the exchange of information (spontaneous and automatic, respectively) on cross-border tax rulings and APAs. After comparing the two standards, alternative or concurrent transparency policies are considered, including the publication of rulings. The comparison takes due account of the need to protect taxpayers’ rights, building on the Court of Justice and ECtHR case law. Finally, the dissertation addresses the competition threats raised by secret rulings, in terms of State aid (currently under judicial review by the Union Courts). The analysis leads to some remarks on the design of (a) a centralized European advance compliance program and (b) a domestic model able to overcome the above-mentioned issues without sacrificing taxpayers’ rights.
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Pettersson, Markus. "The Compatibility of Swedish CFC-legislation with article 43 EC : A case study of an Advance Ruling." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1050.

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Most states within the EU have some kind of CFC-legislation that allows the state in question to tax its residents for gains accrued within foreign companies that they control. CFC-legislations are usually said to counteract tax avoidance and they generally target only income of companies in low tax regimes. Such tax regimes are however not only found in pure tax havens. Some of the member states of the EU have set up preferential tax regimes, often limited to foreign financial offshore activities. Can it be a restriction of the freedom of establishment in article 43 EC to tax a resident taxpayer on CFC-basis for the income of a company resident in another member state? In the affirmative, can such a restriction be justified and if so, on which ground? Can it perhaps be easier to argue in favour of CFC-rules after the recent judgment of Marks and Spencer where the ECJ seems to have applied a broader ground of justification in respect of the counteraction of tax avoidance?

These are some of the main questions dealt with in this thesis.

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Книги з теми "Tax rulings"

1

Romano, Carlo Alberto. Advance tax rulings and principles of law: Towards a European tax rulings system? Amsterdam: IBFD, 2002.

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2

Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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3

Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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4

Limited, CCH Canadian, ed. Income tax interpretation bulletins, information circulars, rulings. 1988-. Don Mills, Ont: CCH Canadian, 1988.

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5

Pistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.

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6

Pistolesi, Francesco. Gli interpelli tributari. Milano: Giuffrè, 2007.

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7

Starczewski, Lisa M. IRS national office procedures: Rulings, closing agreements. [Washington, D.C.]: Tax Management Inc., 2002.

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8

Oswald, Edwin G. Federal taxation of municipal bonds: Statutes, regulations, rulings. 2nd ed. Newark, NJ: LexisNexis, 2005.

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9

National Association of Bond Lawyers (U.S.). Federal taxation of municipal bonds: Statutes, regulations, rulings. 2nd ed. Newark, NJ: LexisNexis, 2001.

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10

E, Israel Perry, Franceschi Kristin H. R, and National Association of Bond Lawyers (U.S.), eds. Federal taxation of municipal bonds: Statutes, regulations, rulings. Englewood Cliffs, NJ: Aspen Law & Business, 1993.

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Частини книг з теми "Tax rulings"

1

Bal, Aleksandra. "Tax Rulings, State Aid and the Rule of Law." In Ethics and Taxation, 359–77. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0089-3_14.

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2

Francioso, Chiara. "State Aid and Tax Rulings: Managing the Risk of Recovery." In The Future of Risk Management, Volume I, 351–82. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14548-4_15.

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3

Morawski, Wojciech. "The reduction of the importance of advance tax rulings and the fight against tax optimization." In Fair taxes or budget revenues at any price?, 47–64. Wien: Böhlau Verlag, 2022. http://dx.doi.org/10.7767/9783205215295.47.

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4

Luja, Raymond. "State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?" In State Aid Law and Business Taxation, 111–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_7.

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5

Ates, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 195–217. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate Tax Haven Index (CTHI). Relying on rigorously defined indicators, the dataset allows comparative analyses of negative and positive spillover pathways in the corporate income tax systems of 64 jurisdictions. Tax policies under review comprise, for example, preferential tax regimes, extremely low tax rates agreed through secretive tax rulings, economic zones and tax holidays. Comparing the 27 European Union (EU) member states with five African developing countries, we find important differences. Except for two indicators (loss utilisation and economic zones/tax holidays), the European Union members are found to consistently engage in more aggressive corporate tax policies than the African countries. These heightened risks for negative spillovers emanating from the EU27 corporate tax rules stand in conflict with the stated intentions by the European Union to support good governance in tax matters and its commitment to ensure policy coherence for development. The chapter provides recommendations on how to reduce the risks for negative spillovers in corporate taxation and to exit the race to the bottom in corporate taxation.
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Kovacevic, Natasa Zunic. "Coordinating Taxation Between the European Union and Other Countries Through Advance Tax-Rulings Systems." In Financial and Monetary Policy Studies, 87–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35697-1_5.

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Wattel, Peter J. "The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions." In State Aid Law and Business Taxation, 185–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-53055-9_10.

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"Table of IRS Revenue Rulings." In The Law of Tax-Exempt Organizations, 1–11. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386378.oth2.

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Bobrus-Nowińska, Ewelina. "Tax Law Rulings as an Example of Support for Taxpayers." In European Financial Law in Times of Crisis of the European Union, 59–68. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.05.

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Tax law rulings are not an institution typical only for the Polish tax system, because they occur, in various forms, almost everywhere in Europe. Undoubtedly this reflects the fact that the legislator is able to see the specifics of the tax law – the area not only extremely complex and extensive, but first of all affecting the ownership right. Rulings give the taxpayers not only the chance to clarify doubts related to the text of regulations, but also create a sense of security and certainty – if taxpayers follow recommendations of the authority included in the ruling, they will not suffer any negative consequences of their own actions.
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Morawski, Wojciech. "Tax Rulings in Poland – Wealth or Crisis?" In European Financial Law in Times of Crisis of the European Union, 423–32. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.40.

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The article addresses the issues of significance and practice of applying the provisions concerning tax interpretations in Poland. This issue is presented in the context of global trends, especially in the law of the European Union. It demonstrates a great development of the number of issued individual interpretations of tax law in Poland until the year 2007, and their subsequent significant regression, both in terms of the number and practical significance for taxpayers. The article points to problems resulting from the development of the system of individual interpretations in the tax law.
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Тези доповідей конференцій з теми "Tax rulings"

1

Palczewska, Olga. "System of tax rulings and VAT treatment of selected transactions in Poland." In The 5th Electronic International Interdisciplinary Conference. Publishing Society, 2016. http://dx.doi.org/10.18638/eiic.2016.5.1.548.

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2

Morawski, Wojciech. "The Tax Rulings – the Conflict Between the Principle of Legality and the Principle of Legitimate Expectations." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.38.

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3

Szabó, Ildikó. "Advance Tax Ruling." In MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2016. http://dx.doi.org/10.26649/musci.2016.122.

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Çelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.

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People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and the ruling parties’ intent about remaining in power or the opposition parties' intent about coming in power also determines the limits of taxation. Proceedings of the independent judicial bodies are very important about the limitation of taxation. Because independent judicial bodies can control the power of sovereignty of the state about taxation. In the judging process, they judge the tax rules and tax applications' harmony to the basic principles of taxation. If there are no fair limits about taxation in a country, this means that there is no democracy in that country.
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Khasanah, Isnaini Nurul, and Adila Alfa Krisnadhi. "Extreme Multilabel Text Classification on Indonesian Tax Court Ruling using Single Channel CNN and IndoBERT Embedding." In 2021 6th International Workshop on Big Data and Information Security (IWBIS). IEEE, 2021. http://dx.doi.org/10.1109/iwbis53353.2021.9631855.

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6

Hickey, A., I. K. Louh, J. Li, and M. R. O'Donnell. "Time to Retire Acid Fast Bacilli Smears? Superiority of Newer Assays in Ruling Out Pulmonary Tuberculosis." In American Thoracic Society 2019 International Conference, May 17-22, 2019 - Dallas, TX. American Thoracic Society, 2019. http://dx.doi.org/10.1164/ajrccm-conference.2019.199.1_meetingabstracts.a5166.

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Ayvazyan, Ruben Gagikovich. "Condiions for the application of the tax reconstruction mechanism based on the analysis of the Supreme Court ruling of May 19, 2021 (Case No. A76-46624/2019 of LLC «Mary»." In Российская наука: актуальные исследования и разработки. Самара: Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-2-254/257.

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Saeed Ghafoor Ahmad, Kosar, and Amanj nasih qadir omer. "Prosecuting the perpetrators of the Camp Speicher crime according to Iraqi laws or the jurisdiction of the International Criminal Court." In Peacebuilding and Genocide Prevention. University of Human Development, 2021. http://dx.doi.org/10.21928/uhdicpgp/45.

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"This work includes talking about the crime of Camp Speicher, in which 1,700 students of the Iraqi army of the Sheea creed were killed by the gangs of the terrorist organization ISIS, with the aim of eliminating the members of this sect because of the misleading ideology carried by those gangs. On 6-12-2014, Iraqi soldiers at Camp Speicher (Speicher Air Base) in Tikrit were subjected to murder and enforced disappearance by terrorist organizations because of their affiliation to the Sheea creed. This crime was among a series of brutal crimes for the genocide of Sheeas in Iraq. This is similar to what happened in the Badoush prison crime in the province of Mosul, which the Iraqi Parliament considered it as a crime of genocide, in which these gangs executed about (400) members of the prison inmates of the Sheea component. After ISIS took control of the city of Tikrit in Iraq, and one day after they took control of the city of Mosul, they captured (2000-2200) soldiers and led them to the presidential palaces in Tikrit, and they shot them there and in other areas and buried some of them alive. This disaster had a negative impact on the families of the victims of the Speicher where they went out in demonstrations demanded that the leaders who handed over the victims of Speicher to ISIS must be prosecuted, and in one of the demonstrations they managed to enter Parliament and demanded that the leaders who handed over Speicher to ISIS be held accountable. After that, many demonstrations took place by the families of the victims, some of which led to the closure of a bridge in Baghdad a few times Protesting the government's delay in clarifying the fate of their children or taking quick measures. The Iraqi parliament and government recently considered the Speicher incident “genocide” in reference to the premeditated murder of Badoush Prison inmates in Nineveh Governorate and the unarmed Speicher military base, the premeditated murder of members of the Albu Nimr, Jabour, al-Lahib, and al-Ubaid tribes, and the killing and displacement of civilians from Kurds, Christians, Yazidis and Shabaks in Sahel Nineveh, Sinjar, deliberate killing and displacement of Turkmens in Tal Afar and Bashir. This decision paves the way for obtaining international recognition from it as a ""genocide"" as stipulated in the Contract of the United Nations in 1948, and Iraq signed it in the fifties of the last century. This study attempts to explain the Al-Ikhnasas Court in looking into the crimes of genocide committed by ISIS against the bereaved students of the Air Force Base (Speicher) due to what this issue raised from the national and international public opinion, especially after the involvement of the Iraqi army leaders in this massacre, according to what witnesses reported in that area and what was reported by soldiers who survived the incident, in addition to the involvement of some members of the Sunni tribes in these crimes with the terrorist organization ISIS. The importance of this study lies in the following aspects: - That ISIS elements were tried according to Anti-Terrorism Law No. 13 of 2005, and from our point of view that the aforementioned law is vague and broader than it should be, and it applies to serious and simple crimes from murder to crimes of sabotage, and the list of crimes punishable by the death penalty according to the aforementioned law is a long list and spacious. - The Iraqi government has embarked on an attempt to develop a legal framework to prosecute ISIS elements, and its mission focused on understanding the procedures and results drawn from those judicial efforts, and its mission also focused on showing the efforts taken by the Iraqi government to address violations in the field of the right to life, including those committed by affiliated forces government as well as other international and domestic actors. The International Criminal Court is specialized in considering specific crimes under Article (5) of its Statute, which are war crimes, aggression and crimes against humanity, which necessitates the adaptation of Speicher's crime within any of the mentioned types of crimes. The assumption of the International Criminal Court in relation to the Speicher crime, includes several positive matters and results at the same time a set of negatives, which must be presented to those positives and negatives in order to give preference between them and the choice of authorizing the court to consider the crime or not. The terrorist organization ISIS has committed serious systematic violations, including war crimes and others, and perhaps those that are not under its control, and that none of these crimes can be addressed within the anti-terrorism law, which cannot address human rights violations. The international community has recognized the heinous violations committed by ISIS against the citizens of Iraq by adopting Resolution (2370) in September of 2017, issued by the Security Council, which authorizes the Security Council to appoint an investigation team to support local efforts to hold ISIS elements accountable by collecting and preserving evidence in Iraq, which can rise to a high level, and it was committed by the elements of the organization. It considers that the decision constitutes a burden and an obligation on Iraq to investigate all allegations of violations committed by government forces for the purpose of holding them accountable, as well as requiring the establishment of special courts and trained judges in relation to ISIS crimes to deal with them. Terrorism is a global curse that has recently spread horizontally to all countries of the world and its effects have been concentrated vertically in some countries, and no one denies that the parties to this phenomenon are increasing (perpetrators and victims) and the United Nations in particular and the international community in general has not succeeded in reducing it despite the fact that the resolutions of the UN Security Council It is increasing, but the proportionality is absent between these decisions and the practical reality. The phenomenon of terrorism is spreading rapidly, and the perpetrators of terrorist acts are on the rise, corresponding to an increase in the victims of terrorism. Also, the circumstances and events that Iraq is going through, especially after 2003, put it at the forefront of countries which suffers from terrorism that has killed the people, using methods and forms that were not previously known and brutal and bloody cruel. ) for the year 2005, and since terrorism was not limited to Iraq, but included many countries, and was not specific to a place or time, nor was it recent in terms of composition. In addition, the aforementioned law cannot be aware of all violations of international and humanitarian law, as we mentioned previously, which requires the necessity of referring the criminals to a competent court. The Court conducts its rule under Article (13) of its Statute when referred to it by a state party to the same system or by the Security Council or when the Public Prosecutor conducts the investigation on his own, and then how does the Court take its measures regarding the aforementioned crime if we take a look Considering that the State of Iraq is not a member of the Statute of the Court. The rule of the court is free from the death penalty, which makes the idea of authorizing the court to consider the crime rejected by most Iraqis, especially the families of the victims. What are the negative aspects of the Iraqi national judiciary’s view of the Speicher crime, and how can it be avoided if the International Criminal Court plays this role? What are the guarantees provided by the court in the event that it proceeds with its procedures regarding this crime? The research on this subject is according to the appropriate method, which is the analytical and comparative method, which works on studying and comparing topics by analyzing ideas and jurisprudential rulings, and the positions of the governments of countries and the United Nations, as well as the resolutions of the Security Council and the General Assembly, and comparing arbitration between Iraqi courts. And the international courts regarding the trial of the perpetrators of the Speicher base crime, and then come up with a set of conclusions and recommendations."
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Звіти організацій з теми "Tax rulings"

1

Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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