Дисертації з теми "Tax rulings"

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.

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

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.

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.

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.

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.

The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.

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This paper aims to shed light over the effectiveness of the fundamental guarantee upon due process of law within Brazilian Tax Law, as an essential condition to the possibility of exigency of a certain amount as taxes compelled by the Brazilian Federal State. In view of that, we shall do a historical introduction to tax as an instrument of power and its interaction with the State; we shall highlight the constitutional principles importance as essential guarantees to be followed at a Democratic Constitutional State; shall emphasize the enlargement of the due process of law and highlight our tax ruling and assessment act conceptions. We support the thesis that without the due process of law tax power cannot be balanced provided that in a statutory law system, the constitutional guarantees are the main compass of justice sense. Moreover, we understand that disrespecting the enjoyment of the due process of law, whether if in its material or procedural sphere, would lead up to the nullity of tax exigency interposed at the Federal Government Collectible Debt as a severe offense to the 1988 Brazilian Federal Constitution
O presente trabalho tem por escopo trazer a lume a efetividade da garantia fundamental do devido processo legal na aplicação do Direito Tributário, como condição indispensável à possibilidade de exigência de valor a título de tributo forçadamente pelo Estado. Para tanto, fazemos, em suma, uma introdução histórica do tributo como instrumento de poder e sua relação com o Estado; realçamos a importância dos princípios constitucionais como garantias primordiais a serem obedecidas no Estado Democrático de Direito; ressaltamos a amplitude da garantia do devido processo legal; e salientamos nossa concepção de norma jurídica tributária e de ato de lançamento. Defendemos a tese de que, sem obediência ao devido processo legal, inexiste equilíbrio necessário do poder tributário ´, uma vez que, num sistema de direito positivo, as garantias constitucionais são a bússola central do sentimento de justiça. Mais do que isso, sustentamos que o desrespeito à fruição do devido processo legal, seja na faceta material ou processual, acarreta na nulidade de exigência tributária permeada na Dívida Ativa do Estado, por grave ofensa à Constituição Federal de 1988

Dans le cadre de la recherche perpétuelle du renforcement du consentement à l'impôt et, plus largement de la légitimation de l'action du pouvoir fiscal, les pouvoirs publics ont créé et accumulé divers procédés visant à prévenir et régler amiablement les litiges fiscaux dans l'ordre interne. La présente thèse est consacrée à l'étude du rôle des modes de prévention et de règlement non juridictionnel des litiges dans la démarche des pouvoirs publics tendant à améliorer la situation du contribuable dans ses rapports avec l'administration. Elle vise à démontrer leur contribution dans le processus constant qui aspire à instaurer une relation de confiance entre ces acteurs, tout en dévoilant leurs limites révélées au cours de leur mise en œuvre et les enjeux cruciaux qu'elles impliquent pour le contribuable qui y a recours. Une première partie sera consacrée à l'exposé du développement des modes de prévention et de règlement des litiges fiscaux en tant que reflet d'un mouvement qui tend à l'amélioration de la relation contribuable-administration. Une seconde partie traitera des limites que présentent ces procédures et des perspectives d'amélioration envisageables pour pallier leurs défauts et assurer efficacement la protection du contribuable
As part of the ongoing search for the reinforcement of consent to taxation and, more broadly, to legitimize taxing authority action in general, the public authorities have created and accumulated various processes designed to prevent and resolve the amicable settlement oftax disputes in the domestic order. The aim ofthis is this thesis is the study of the roles of modes of prevention and the non-jurisdictional resolution of tax disputes following the public authorities approach which tend to reinforce the taxpayer's situation in its relationship with the tax administration. lt is specifically designed to demonstrate their contribution in the constant process that wishes to establish a relationship of trust between these actors, while revealing their limitations proved in their implementation and the major issues that will face the taxpayer who resorts to them. The first part will be dedicated to present the development of the modes of prevention and amicable resolution of tax disputes to be an expression of the movement toward improvement of the relationship between the taxpayer and the administration. The second part will deal with the limits of these procedures and the conceivable prospects for their improvement, in particular to counter their drawbacks and thereby protecting the taxpayer

碩士
國立臺灣大學
法律學研究所
101
Abstract Paying tax in accordance with law is one of the important obligations of people. In the past, competent financial authorities put their emphasis of tax legislature more on the achievement of the target financial income and the efficiency of the tax administrations to accomplish the purpose of taxation. However, from the 80s, as the rise of the ideas of autonomy and the evolution of the character the country plays, protection for the taxpayers’ rights become the main point for tax reformation and gain more universal attention. Many countries have adopted advance tax rulings system to fulfill the right to certainty of the Taxpayers’ Rights Advocate. Taxpayers can apply for a tax ruling to tax administration in advance to know the influence of certain transaction will do on their tax payments. Through tax ruling, tax payers can have more chances to organize their financial plans, decrease tax risk and lower the possibility of disputation between tax payers and the tax administration. Ministry of Finance of Taiwan announced Working Guidelines for Advance tax rulings on December 30th, 2003 to implement advance tax rulings system. The category of case, review division, review procedures and other items are all regulated and listed in the guideline. However, there weren’t many applications for the ruling. Advance tax rulings system is considered as a system that protects taxpayers’ rights. This thesis will first explains the important principles such as human dignity, rule of law, rule of democratic state and studies how to protect taxpayers’ rights by adopting advance tax rulings system. Then introduces the advance tax rulings systems of U.S.A., Korea, Hong Kong then explains the developed reason and articles in the guideline of Taiwan’s advance tax rulings system. By inspecting form the view point of Taxpayers’ Rights Advocate and by comparing the cases of other countries, this thesis also analyze Taiwan’s tax payment system to find out the deficiency of our system and the reason why taxpayers did not like to use it. Finally, this thesis proposes a few suggestions for the amendment of the tax legislatures in the hope of achieving the goal of Taiwan’s advance tax rulings system to protect our taxpayers.

碩士
國立高雄應用科技大學
財富與稅務管理系
103
That People do not fulfill ruling of tax duty to act is the tax-related punishment.The rulings of tax fine, The punishments of violating tax-related objections are tax-related penal punishment and tax-related punishment. The tax-related punishment for infringement of the privilege is slight than the tax-related penal punishment. When taxpayer refuse the admisistrative disciplinary action of national tax administration about luxury tax, they can take the taxation lawsuit procedure to protect themselves.The taxing authority do the legal and appropriate admisistrative disciplinary action, in addition to evaluate taxpayer’s offenders at the objective, prove taxpayer’s purposely or errors condition at the subjective. This paper analyze the constituent elements for tax-related punishment and the burden of proof that how to allot of the ruling of an administrative court.

碩士
國立臺灣大學
會計與管理決策組
92
Following the trend of globalization, the international trade and economic activities grow rapidly and vigorously. Under the tidal waves of internationalization, Taiwan needs to reform its tax environment so as to maintain the economic superiority in Asia and Pacific region. Especially, after joining WTO the economic and trade contact between Taiwan and other countries became more frequent ever than before, though a sound and complete tax levying system is still not yet established in Taiwan for governing the across-countries investment activities. Foreign investors expected more transparent taxes and levies system to be established in Taiwan, and suggested Taiwan to establish the Advance Tax Rulings system by imitating the system of those developed countries in America and Europe for handling the tax levying of the specific transaction so that the unpredictable risk of tax burden can be reduced, and the unnecessary controversy between taxpayer and government can be minimized. After careful evaluation, the Ministry of Finance adopted the suggestions of those foreign investors, and promulgated the regulation of “Working Guidelines for Advance Tax Rulings” that was a new milestone for the internationalization of tax environment of Taiwan. However, there is still considerable difference between the system adopted by Taiwan and the system of other countries in the world. It seems that there is still the considerable space for making further improvement. The purpose of the paper is to discuss the difference and similarity between the Advance Tax Rulings System in Taiwan and that of the other countries. Meanwhile, suggestions on the amendment of the relevant laws are proposed in the paper, including the discussion of the feasibility of changing the current system which treats advance rulings as administrative rulings to a new system which treats advance rulings as “Administration Order” or “Administration Contract.” In addition, other suggestions such as changing the system to Fee-collecting system, extending the range of service, inviting experts and scholars in the relevant fields to join the committee as committee members are also proposed.

碩士
國立臺灣大學
科際整合法律學研究所
104
Advance tax ruling system was designed in 2003. In that time, ROC endeavored to join WTO, so this system was regarded as a special tax service for foreign investment. Dissimilar to other else countries’ advance tax ruling system, in order to maintain stability of law, ours ruling result has no law power. So that, it isn’t effective until now. This thesis will discuss Due Process of Law. In one way, it can defend infringement to human rights from nation’s power; in the other way, the objective function of fundamental rights lead to nation’s obligation, so administrative power should help people to enforce right to freedom of tax planning. In this perspective, current law and system must be modified a lot in both substantial and procedural law. This thesis think the system should be more open to accept more applications, and the ruling result may be made an administrative penalty. As for hearing in paper can’t protect rights enough, this paper propose that hearing in oral will be better.

Dissertação com vista à obtenção do grau de Mestre em Direito Internacional e Europeu
A adoção pelos Estados de medidas de abrandamento fiscal, a fim de manter ou captar bases de tributação em seu território tem representado uma verdadeira corrida para o abismo. Inúmeras ações internacionais têm sido adotadas visando o combate eficaz ao fenômeno da concorrência fiscal. No âmbito desta dissertação, aborda-se trabalho repressivo desenvolvido pela União Europeia na Task Force on Tax Planning Practices, comandada pela Comissão Europeia visando controle de tax ruling emitidas para proporcionar vantagens seletivas e direcionada a uma empresa ou grupo de empresas. Neste contexto, questionou-se se a abordagem adotada pela Comissão Europeia na apreciação dos casos investigados na Task Force representou avanço no combate às práticas fiscais prejudiciais ao funcionamento do mercado interno. Assim, objetivou-se avaliar o impacto das decisões mencionadas na dinâmica das regras fiscais comunitárias, especificamente, no que diz respeito a concessão de auxílio de estado. Para materializar o objetivo recorreu-se aos princípios da pesquisa aplicada, qualitativa e com objetivo explicativo, viabilizado pela triangulação de dois instrumentos técnicos de pesquisa: estudos de casos múltiplos e a pesquisa documental. O principal resultado verificado foi que os Estados Membros têm utilizado as tax rulings para concessão de regime fiscal benéfico e seletivo, uma vez que derrogam as regras fiscais gerais domésticas e concedem benesses que não estão ao alcance dos demais contribuintes em situação comparável. Destaca-se ainda a divergência constatada entre interpretação da Comissão Europeia e do Tribunal Geral da União no exame das tax rulings emitidas. Em linhas gerais, considerase que o controle às tax rulings se faz necessário para proibir a discriminação tributária, concretizar o eficaz combate às práticas fiscais prejudiciais e garantir o efetivo cumprimento da fair share.
The adoption by the States of beneficial fiscal measures to maintain or capture tax bases in their territory has represented a real race to the bottom. Countless international actions have been adopted to effectively combat the phenomenon of tax competition. This dissertation studies the repressive work developed by the European Union in the Task Force on Tax Planning Practices commanded by the European Commission aiming at controlling tax ruling issued to provide selective advantages and aimed at a company or group of companies. In this context, it was question whether the approach adopted by the European Commission in the assessment of the cases investigated in the Task Force represented progress in the fight against tax practices harmful to the functioning of the internal market. Thus, the objective was to verify the impact of the decisions mentioned in the dynamics of the Community tax rules, specifically, with regard to the granting of state aid. To materialize the objective, the principles of applied, qualitative and explanatory research were used, made possible by the triangulation of two technical research instruments: multiple case studies and documentary research. The main result verified was that the Member States have been using tax rulings to grant a beneficial and selective tax regime, since they derogate from the general domestic tax rules and grant benefits that are not available to other taxpayers in a comparable situation. It is also worth to mention the divergence found between the interpretation of the European Commission and the General Court of the Union in the examination of the issued tax rulings. In general, it is considered that control over tax rulings is necessary to prohibit tax discrimination, to effectively combat harmful tax practices, and to ensure the observation of fair share.

碩士
中原大學
財經法律研究所
93
Abstract The main subject of this thesis is“The Study On Tax Advance Ruling System－A Supplementary Comment on the Promise in German Tax Law”as the question, carrying on the writing of master's thesis, the following is that the content per chapter is explained roughly : Chapter one is the introduction, prove to research motive and purpose , research range , method and thesis structure. Chapter two is the evaluation and analysis of“Tax Advance Ruling System”, announce on our country Ministry of Finance“Tax Advance Ruling System”expound the fact and analyze, focus on the legislative purpose, the definition of advance ruling, the procedure documents and the entity documents , the legal result of advance ruling, the fresh deliberation of advance ruling , stop the application of advance ruling. Chapter three is the promise(Zusage) in German tax law , recommend and analyze the promise in German tax law, expect to clear up the comparison that the system there can be foreign legal system to compared, especially in our country that the administrative lawsuit is different from America and England . At this point, this chapter can be subdivided into the definition of promise concept and demarcation line, the legal nature of promise, the scope of application promising to be promised about the right、obligation , the summary one before permission that is promised in tax law, refusal asked for and promised to be permitted, offer legitimacy important document , constrained strength , the general promise (allgemeine Zusage ) and other promises in tax laws. Chapter four is compare and analyze with the focal point of German legal system for the legal system of our country, after the discussion, this thesis thinks that we should comment the better foreign legal system to our country, and offer the suggestion of revising to tax advance ruling system. Chapter five is conclude the speech , which makes and describes the explanation the result of study proposed mainly.

Section 1 of the Income Tax Act, 58 of 1962 (the Income Tax Act) and other related Revenue Acts empower the South African Revenue Service (SARS) to administer the Acts and to collect revenue for the government of the Republic of South Africa. Sometimes, in order to assess tax liability and collect revenue, the Commissioner and/or officials of SARS have to make certain representations and undertakings to taxpayers in general through interpretation notes, rulings, and other forms of communication. In certain circumstances, SARS is authorised to withdraw rulings made and at times already acted upon, often to the taxpayer’s detriment. This results in lack of clarity, uncertainty and inconsistency in the application of the law. In order to address this problem, an Advanced Tax Ruling System (ATRS) was introduced. In terms of the ATRS, the issuing of rulings is statutorily regulated and binding on both the taxpayer and SARS when certain conditions provided for in the Income Tax Act are met. The purpose of an ATRS is to promote clarity, consistency, and certainty in respect of the interpretation or application of the provisions of tax laws to which it applies. However, the Commissioner is not obliged to follow a policy or undertaking which is in violation of tax laws. Section 76N(3) provides that the Commissioner may withdraw or modify a binding private ruling, or a binding class ruling retrospectively, if the ruling was made in error; subject to sub paragraphs (a), (b) and (c) thereof. This creates uncertainty as opposed to the intention for which the ATRS was introduced. The critical question is, if the Commissioner timeously informed the taxpayer that he has decided not to honour the undertaking made in a valid binding private ruling, which is still in force to the detriment of the taxpayer, can the taxpayer raise a defence of substantive legitimate expectation? It is argued that the issuing of an ATR is an administrative action subject to judicial review, if, in the opinion of the concerned party, it will have an adverse effect. Further, in the event that the Commissioner informs the taxpayer timeously of the intention to withdraw a valid binding private ruling, which the taxpayer has acted upon to their detriment, can they raise a defence of a practice generally prevailing and/or substantive legitimate expectation? The doctrine of legitimate expectation as a defence was authoritatively accepted as part of the South African administrative law in the landmark case of Administrator Transvaal v Traub. However, Chief Justice Corbett expressly stated in a dictum that the content of the expectation may be substantive or procedural in nature, [but] the protection of that expectation, if found to be legitimate, was exclusively procedural. It is argued that the dictum ignores section 33 of the Constitution which introduced reasonableness as an element of the right to just administrative action, which means that the substance of a decision may be reviewed if it is unreasonable. The objective is to examine whether the courts could develop the doctrine of legitimate expectation beyond the procedural protection, as already done in countries in Europe. Copyright
Dissertation (LLM)--University of Pretoria, 2012.
Mercantile Law
unrestricted

碩士
東吳大學
法律學系
106
Article 19 of the Constitution stipulates that people have a duty to pay taxes. The term “tax duty” means that the state has the right to transfer some of the assets in the hands of the people to the state in order to meet the needs of government expenditures, even without requirement of individual taxpayer’s consent, hence, taxpayer’s rights shall be protected at higher level. After the first application of taxation legalism from requirement in J.Y. Interpretation No. 151, both No. 167 and No. 173 also emphasized that the application and interpretation of the tax law should be in conformity with the legislative intent of the laws. It is also mentioned in J.Y. Interpretation No. 703: “The constituent elements of tax shall be clearly defined by relevant laws. The authority’s interpretation of the relevant laws by its statutory powers given should uphold the constitutional principles and the legislative intent behind the laws and abide by the general methodology of law interpretation; if it exceeds the scope of legal interpretation and increases the taxation burden to the people that the law does not give, it has beyond the taxation legalism prescribed in Article 19 of the Constitution." Interpretative letters issued by the Ministry of Finance is merely an administrative rule that does not involve any legislative process but though often set the standard and criteria for taxation including tax rates and collection procedures just as the laws do. This article firstly introduces some characteristics of Japan, USA and Germany in their tax law, which could be our reference for tax legislation, including the taxation court, tax investigation procedures, administrative remedies and constitutional review, etc. Many disputes in tax litigation lie in the fact that the tax authorities often use cooperative duty violations from taxpayers as the trigger for substantive taxation principles and thus no specific evidence needed to prove tax constituent elements, or directly apply the interpretative letters that may not relevant to the dispute case as basis of taxation. Moreover, tax cases found to be assessable need not only supplemental tax paid but also penalties imposed based on tax-deficit multiple table as punishment. Then, with the Article 12-1 of the Tax Collection Act applied as center line to discusses clause-by-clause from the perspective of taxpayer’s protection, supplemented by judgement of administrative litigation to explains how the impact of the article on practice. Finally, using the same case facts to explain why this article suggest judge for the use of international accounting standards to determine economic reality of the dispute tax transactions, the use of auditing techniques on its standards to measure tax constituent elements, and the use of forensic accounting practice to determine non-Arm's Length transactions. If the prerequisite set for enterprises to apply for ATR, Advance Tax Rullings, or APA, Advance Pricing Agreement, can be removed or released by the tax authorities, coupled by the new rule that the interpretative letter canot be retrospectively applicable, so the tax risk can be then controlled to increase enterprises incentive to invest and to avoid unnecessary tax disputes. With the increase of international trade and multinational corporate activities, organizations such as OECD have formulated a series of tax-related guidelines or recommendations, including the Transfer Pricing Guidelines (TP) and the Tax Base Erosion and Profit Transfer Action Plan Report (BEPS). Major countries have gradually introduced their relevant principles into their domestic laws make it a phenomenon of “domestic taxation law globally complied”. And so it is necessary for Taiwan to formulate relevant regulations in a legislative form just as other countries.

碩士
輔仁大學
會計學系碩士班
106
This study focuses on the revocation cases of the Profit-seeking Enterprise Income Tax from the years 104 to 106. Pick the collection and summarization of the judgments of the Taipei High Administrative Court. And the factual summary of dispute points, plaintiff's claims, defendant’s claims, reasoning for judgment, and commentaries. Conduct research and analysis, and propose effective suggestions for the improvement of the current taxation system, relevant taxation decrees and enforcement standards, and use it as a reference for taxation collection agencies to handle taxation administrative relief cases, and then resolve disputes and grievances for this purpose.

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...