Статті в журналах: "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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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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11

Oliveira, Phelippe Toledo Pires de. "Article: Improving the Relationship Between Tax Authorities and Taxpayers in Brazil." Intertax 50, Issue 3 (March 1, 2022): 218–30. http://dx.doi.org/10.54648/taxi2022021.

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Brazilian tax authorities have traditionally had an adversarial relationship with taxpayers. Recent initiatives, however, show a paradigm shift that may bring taxpayers and tax authorities together. The country has made increasing efforts to reduce tax-related compliance costs over the past years. Additionally, the Brazilian tax administration has gradually improved the services available to taxpayers and treated them as clients rather than just ‘taxpayers’. Moreover, taxpayers have participated in the rulemaking process, notably in respect of tax guidance. The recent implementation of tax settlement agreements may be considered as significantly altering traditional concepts as it broke long-established misconceptions. Other initiatives to further enhance their relationship may be underway, including improving tax rulings and the mutual agreement procedure (MAP), cooperative compliance programs, and arbitration in tax matters. Brazil, enhanced relationship, collaboration, tax settlement agreements, rulings, MAP, cooperative compliance, arbitration

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12

Broe, Luc De, and Mélanie Massant. "The General Court’s Judgment in Engie: The Non-application of a National GAAR Confers State Aid." EC Tax Review 31, Issue 1 (January 1, 2022): 6–15. http://dx.doi.org/10.54648/ecta2022002.

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In this article, the authors discuss the unprecedented alternative line of reasoning of the European Commission and the General Court in the Engie-case, according to which the non-application of the Luxembourg General Anti-Abuse Rule (‘GAAR’) is considered state-aid. Engie had set up a complex intra-group financing structure between Engie-companies located in Luxembourg, which was endorsed by tax rulings issued by the Luxembourg tax authorities. The European Commission found the structure abusive on the basis of the GAAR and decided that the Luxembourg tax authorities had granted state aid to Engie by not applying the GAAR and endorsing the abusive structure in the tax rulings. The General Court agreed. The article starts with an overview of the facts (section 2) and then discusses the decision of the European Commission (section 3) and the judgement of the General Court (section 4), focusing on the alternative line of reasoning, i.e., the non-application of the GAAR. In the last section some observations are made on the General Court’s judgement. Engie-case – State aid – non-application GAAR – tax avoidance – tax rulings – selective advantage – General Court – Commission Decision – ZORA – national mismatch

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13

Goossens, Karin, and Arco C. P. Bobeldijk. "The Tenability of the Dutch Preservative Tax Assessment in Relation to Pension Benefits." Intertax 39, Issue 2 (February 1, 2011): 85–90. http://dx.doi.org/10.54648/taxi2011007.

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The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on the tenability of the preservative tax assessment in relation to pension benefits is expressed, do not leave any scope for the remedial legislation implemented as a response thereto. The authors explain that the legislator has acted in violation of the principle of good faith that needs to be taken into account when interpreting and applying double tax treaties. According to the authors, the way to prevent that the entitlements accrued tax-efficiently are appropriated for other purposes than the intended purposes is by changing the bilateral tax treaties. This article includes an overview of the consequences of the rulings and the amendments to the law in various situations.

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14

Brodzka, Alicja. "Better governance through more transparency on advance cross-border tax rulings." Journal of Governance and Regulation 6, no. 1 (2017): 7–11. http://dx.doi.org/10.22495/jgr_v6_i1_p1.

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In recent years, the challenge posed by tax fraud and tax evasion has increased considerably and has become a major concern within the European Union. As a consequence, in the European initiatives a special emphasis has been laid on the actions aimed at reinforcing the anti-abuse provisions in bilateral tax treaties, national legislation and EU corporate legislation. Any artificial arrangement carried out for tax avoidance purposes would be ignored and companies would be taxed instead on the basis of actual economic substance. The aim of the article is presenting the European initiative aimed at implementing the automatic mode of the exchange of information on cross-border tax rulings and advance pricing arrangements. The paper investigates if the implemented measure can help Member States to detect certain abusive tax practices taken by companies, and to take the effective actions in response. It also tries to answer the question whether the initiative can result in more transparency and – as a consequence – in much better governance, both at the states’ and the corporations’ level.

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15

Giraud, A., and S. Petit. "Tax Rulings and State Aid Qualification: Should Reality Matter?" European State Aid Law Quarterly 16, no. 2 (2017): 233–42. http://dx.doi.org/10.21552/estal/2017/2/9.

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16

Strąk, Tomasz, and Michał Tuszyński. "NLP Based Retrieval of Semantically Similar Private Tax Rulings." Procedia Computer Science 207 (2022): 2853–64. http://dx.doi.org/10.1016/j.procs.2022.09.343.

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17

Boulton, Thomas Jason, and Terry D. Nixon. "The litigation of tax benefit preservation plans." Managerial Finance 43, no. 1 (January 9, 2017): 76–94. http://dx.doi.org/10.1108/mf-12-2015-0322.

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Purpose The authors study the shareholder wealth effects of the adoption and subsequent litigation confirming the validity of shareholder right plans that are enacted to protect a firm’s net operating loss (NOL) carry forwards (tax benefit preservation plans (TBPPs)). The purpose of this paper is to expand the understanding of nontraditional shareholder rights plans, which are becoming increasingly more common. Design/methodology/approach This paper considers abnormal returns around TBPP adoptions and Delaware Court rulings that validated their use. The authors study 118 plans adopted between 1998 and 2011. Abnormal returns are measured using both a market model and a performance-matched sample. Findings The authors find that abnormal returns are negative at the announcement of a new TBPP. However, the full impact of plan adoption on share prices is not evident until the Delaware Courts validated their use. The Delaware Court rulings in the case of Selectica, Inc. v. Versata Enterprises, Inc. and Trilogy, Inc. are associated with additional negative wealth effects for both prior plan adopters and the firms most likely to consider adopting a plan. These results suggest that entrenchment concerns tend to outweigh the protection of NOL carry forwards when firms adopt TBPPs. Originality/value This study was the first to consider the adoption of TBPPs. Currently, it is the only study that considers Delaware Court rulings related to these plans, which allows us to successfully disentangle the entrenchment hypothesis from the potential alternative hypothesis that the negative announcement period returns are driven by investors updating their expectations for firm performance.

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18

Sawyers, Roby B., David L. Baumer, and Wade M. Chumney. "When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents." ATA Journal of Legal Tax Research 7, no. 1 (January 1, 2009): 1–15. http://dx.doi.org/10.2308/jltr.2009.7.1.1.

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A proliferation of newly issued tax-related patents has resulted in concern and confusion among tax practitioners. Tax practitioners argue that the tax strategies claimed in the patents have been used for many years and do not meet the novel and nonobvious requirements of patent law. Additionally, tax professionals are concerned that enforcement of these patents will limit their ability to serve as advocates for their clients and recommend tax strategies that legally minimize their clients' taxes. Tax professionals also worry that they may be in jeopardy of being sued as defendants in tax-related patent infringement cases. In this paper, the authors review the basics of patent law, discuss business method patents, and analyze five tax strategy patents in order to determine whether the inventions claimed in the patents meet the nonobviousness and novelty requirements of patent law. The authors examine articles, IRS Revenue Rulings, Private Letter Rulings, continuing education materials, and other evidence in publicly available printed publications and conclude that the “prior art” in the field was sufficient at the time of the patent applications in order to potentially question the validity of the patents.

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19

Sawyer, Adrian. "Professor John Prebble's Guiding Hand in New Zealand's Advance (Binding) Rulings Regime." Victoria University of Wellington Law Review 52, no. 4 (January 26, 2022): 939–62. http://dx.doi.org/10.26686/vuwlr.v52i4.7426.

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At first glance, one could be excused for concluding that New Zealand's advance (binding) rulings regime can be traced to a Government budget announcement in 1992. In reality, the early efforts of Professor John Prebble in the mid-1980s laid the groundwork that eventually resulted in a binding rulings regime commencing in 1995. John's contributions not only provided input from reviewing comparative jurisdictions, but also a draft code. Furthermore, post-regime, John was instrumental in endorsing the regime through his membership of the Committee of Experts on Tax Compliance (the Committee). Beyond this, further refinements to the regime (including more cost-efficient and accessible short process rulings) to a large degree reflect John's early observations. That is, businesses need certainty when making decisions that affect their tax obligations imposed by complex legislation and they should have access to a facility that can enhance that certainty.

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20

von Oertzen, Christian. "Developments in Germany concerning the Taxation of Trusts." Trusts & Trustees 26, no. 1 (December 16, 2019): 80–85. http://dx.doi.org/10.1093/tandt/ttz119.

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Abstract Based on recent court decisions and rulings from the German revenue services, the article highlights the current developments in Germany regarding trusts. The number of court cases and revenue rulings dealing with trusts has substantially increased in the last two years. Nevertheless, they show that using trusts for wealth planning raises complicated and complex tax questions for German-based beneficiaries.

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21

Jackson, Mark, Sonja Pippin, and Jeffrey A. Wong. "Court Rulings in Estate Tax Cases: Is Gender a Factor?" ATA Journal of Legal Tax Research 12, no. 2 (September 1, 2014): 74–84. http://dx.doi.org/10.2308/jltr-50914.

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ABSTRACT The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.

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22

Howse, Robert, and Damien J. Neven. "United States – Tax treatment for “Foreign Sales Corporations” Recourse to Arbitration by the United States under Article 22.6 of the DSU and Article 4.11 of the SCM Agreement (WT/DS108/ARB) A Comment." World Trade Review 4, S1 (2005): 36–63. http://dx.doi.org/10.1017/s1474745605001229.

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Some of the legal analysis in this study derives from joint work between Robert Howse and Susan Esserman on this ruling, “Trade disputes quire fairer arbitration,” FT.com, Sep 12, 2002This chapter discusses the decision by the arbitrator on suspension of concessions (“retaliation”) in the dispute between the US and the EU regarding the tax treatment of offshore corporate income under US legislation. By way of background, the first part of the chapter (section 2) describes the operation of the US scheme, including as revised after the first round of WTO rulings.

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23

Royalty, Kent W., and Dianna Ross. "Can Other Religions Boldly Go Where Only Scientology Has Gone Before?: A Relatively New Church Pioneers a Tax Break for Religious Education." ATA Journal of Legal Tax Research 3, no. 1 (January 1, 2005): 22–34. http://dx.doi.org/10.2308/jltr.2005.3.1.22.

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Members of the 50-year old Church of Scientology are currently enjoying a tax deduction for payments for religious training that other religions can perhaps only dream about. Scientologists are currently allowed a tax deduction for amounts spent for required religious training, whereas taxpayers of other religions have been denied attempts to deduct amounts spent on religious education. Startling to many, Scientologists were granted this deduction in a private IRS ruling, despite the Supreme Court holding that payments for Scientology auditing and training were not deductible as charitable contributions. This article discusses: • the conflict between the IRS and Scientology that resulted in the ability of Scientologists to deduct payments for “auditing and training” as charitable contributions, • the frustrated attempts by members of other religions to gain comparable treatment, • the Tax Court and the Supreme Court rulings on related issues, and • the needed change to the relevant standard to accomplish more equitable treatment among taxpayers.

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24

Karfíková, Marie, and Jakub Vojtěch. "Measuring Success of the Czech Financial Administration before the Supreme Administrative Court: Partial Results of a Quantitative Research of Court Proceedings." Public Governance, Administration and Finances Law Review 4, no. 1 (June 30, 2019): 5–18. http://dx.doi.org/10.53116/pgaflr.2019.1.1.

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The paper discusses the issues of the actions and measures of tax authorities challenged by taxpayers before the administrative justice and thus serves as a contribution to the discussion on efficiency of tax authorities and public administration in general. The authors first address the currently discussed problems of the Czech tax law and tax administration. This is followed by describing their quantitative research focused on answering the question of what is actually the success rate of the Czech Financial Administration before the Supreme Administrative Court in the proceedings on cassation complaints. The ratio of cassation complaints for or against the Financial Administration can be an interesting indicator showing the performance of public administration. Afterwards, it follows an explanation of methodology and presentation of results of the first part of the quantitative research that is focused on analysing the Supreme Administrative Court’s rulings on cassation complaints brought (both by taxpayers or the Financial Administration) against the Regional Courts’ rulings on legal actions against unlawful interference by the Financial Administration with the taxpayers’ rights that cover the period 2013–2017.

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25

Martins, António, Sandrina Correia, and Daniel Taborda. "Group Transactions, Transfer Pricing and Litigation: Evidence from Portugal." Intertax 48, Issue 11 (October 1, 2020): 998–1011. http://dx.doi.org/10.54648/taxi2020101.

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In Portugal, in the wake of the introduction of tax arbitration in 2011, courts have ruled in several cases involving transfer pricing (TP) judicial conflicts. The research questions that this article addresses are: What are the core issues in TP litigation in Portugal? Do they follow international trends? What is the predominant outcome of arbitration rulings, and why do tax authorities experience defeat so many TP cases? Based on the total (thirty-two) TP arbitration cases decided in Portugal from 2012 to 2017, the authors find that tax administrations (TA) were successful in only three cases. Courts also found that tax audit reports often misused the comparability concept, and the methods that were used were also often disallowed by arbitrators. Therefore, TAs should proceed with caution in audits and seek robust foundations to TP adjustments. Multinational groups must also carefully substantiate their related party transactions in order to minimize audit risk and compliance costs of taxation. Group transactions, transfer pricing, tax arbitration, Portugal.

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26

Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. "Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment." European Accounting Review 26, no. 3 (May 24, 2016): 441–68. http://dx.doi.org/10.1080/09638180.2016.1169939.

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27

Jose Manuel Calderón Carrero. "Irlanda/Comisión y Apple Sales International y Apple Operations Europe: COMENTARIO A LA SENTENCIA DEL TRIBUNAL GENERAL DE LA UE, DE 15 DE JULIO DE 2020. Asunto: T-778/16 y T-892/16." Revista Técnica Tributaria 4, no. 131 (February 3, 2021): 237–42. http://dx.doi.org/10.48297/rtt.v4i131.598.

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Ayudas de Estado en materia fiscal-Tax Rulings & APAs-Ventajas fiscales selectivas concedidas por una Administración tributaria-Atribución de beneficios a establecimientos permanentes-Utilización del Soft-law OCDE (arm 's length principle)

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28

Dowgier, Rafał. "The Polish system of property taxation." Prawo Budżetowe Państwa i Samorządu 9, no. 3 (November 22, 2021): 33–52. http://dx.doi.org/10.12775/pbps.2021.014.

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The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years. Consequently, real estate tax in particular is a levy that presents great difficulties in assessment and collection. This is evidenced by the numerous rulings of administrative courts, which, in quantitative terms, place real estate tax right after value added tax. The study is primarily based on an analytical research method drawing on legal acts, the literature on the subject, and the achievements of judicature.

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van Zantbeek, A. R. "Recently published tax rulings enliven trusts in Belgium: Ruling 900.189 (7 July 2009), Ruling 700.112 (8 December 2009) and Ruling 900.329 (22 December 2009)." Trusts & Trustees 16, no. 10 (September 23, 2010): 862–66. http://dx.doi.org/10.1093/tandt/ttq109.

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30

Guerrero, Vanessa Hernández. "Defining the Balance between Free Competition and Tax Sovereignty in EC and WTO Law: The “due respect” to the General Tax System." German Law Journal 5, no. 1 (January 1, 2004): 87–100. http://dx.doi.org/10.1017/s2071832200012268.

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“While direct funding of private enterprises has proven to be an efficient but rather crude and obvious device of public aid, States turn their attention to the elegant and indirect ‘tax incentives.’”Certain rulings of the World Trade Organization Appellate Body and recent EC Commission decisions on State aids have brought new attention on an old issue: States can use their tax systems to provide subsidies. The basic assumption against subsidies is that markets should not be distorted by government's intervention. However, a system of taxation without government is unthinkable. A different criterion must lead to the distinction of measures necessary to the effectiveness and fairness of the tax regime from tax measures that distort competition.

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31

Stara, Nancy J., and Brad Cripe. "State Law: The Foundation for Federal Tax Law." ATA Journal of Legal Tax Research 2, no. 1 (January 1, 2004): 26–39. http://dx.doi.org/10.2308/jltr.2004.2.1.26.

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To determine if property exists for purposes of federal income tax law, a bifurcated analysis is needed because state law creates the legal rights and interest associated with property, but federal income tax law determines if the rights or interest are sufficient to create property for a specific tax purpose. Recent court cases and Internal Revenue Service rulings are examined to clarify: • What legal rights and interest are held by a taxpayer under state law, and • Whether those rights and interest are property for purposes of federal income tax law. Although state law provides the foundation for federal income tax law, B. Bittker has noted that its consideration “rarely rises to conscious level.” This article reviews the interrelationship of state and federal law in defining property rights and interest—and, in doing so, creates the conscious awareness needed for effective tax planning.

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Luja, Raymond H. C. "(Re)shaping Fiscal State Aid: Selected Recent Cases and Their Impact." Intertax 40, Issue 2 (February 1, 2012): 120–31. http://dx.doi.org/10.54648/taxi2012013.

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This contribution touches upon a number of recent state aid developments. It addresses EU limits to the tax authority's competence to conclude tax settlements and rulings and pays special attention to their role as creditors settling payment issues. Other points discussed are the need for investment fund regimes not to go beyond full transparency in order to stay outside of the state aid regime and the relation between state aid and other primary EU law. Moreover, the tax facilitation of takeovers and the use of cooperatives in tax planning will be addressed. Finally the limitations to state aid as an instrument to address harmful tax competition are to be briefly dealt with in light of the effects test introduced by the ECJ when dealing with analytical taxation of profits.

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33

Jamroży, Marcin, and Magdalena Janiszewska. "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development." International Journal of Management and Economics 57, no. 2 (June 1, 2021): 177–93. http://dx.doi.org/10.2478/ijme-2021-0011.

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Abstract The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in Poland, in particular in the form of a permanent establishment (PE), in the context of new developments in international tax law. Due to the recommendations of the Base Erosion and Profit Shifting (BEPS) project, launched by Organisation for Economic Co-operation and Development (OECD) to prevent international tax avoidance, the understanding of PE has changed, which could lead to changes in business models. The purpose of the research is also to identify the significant tax barriers to economic activity in Poland, in particular in the form of PE, against the international tax law context. The study conducted by the authors relies on the most current tax rulings and judgments of administrative courts issued between 2017 and 2020. It is concluded that not so much the effective tax burdens but the regulatory ambiguity surrounding the tax obligations may contribute to the reduction of Poland's attractiveness as a location for FDI.

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Rossi-Maccanico, Pierpaolo. "Fiscal State Aids, Tax Base Erosion and Profit Shifting." EC Tax Review 24, Issue 2 (April 1, 2015): 63–77. http://dx.doi.org/10.54648/ecta2015008.

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In this article, the author describes the application of State aid rules in reviewing EU Member States' tax measures for multinationals providing possibilities for tax arbitrage (Base erosion and profit shifting - BEPS). The author provides examples of measures favouring tax arbitrage which are identifiable as State aid if analysed from that perspective and explains how the application of State aid rules is theoretically justifiable and even more appropriate from an EU perspective rather than the use national anti-abuse rules. The author suggests that State aid review is a more effective instrument to tackle abusive tax planning in the EU, because a supranational regulator, subject to EU judicature control, manages it. The author considers that the power of the tax administrations to correct the taxpayers' determinations of their taxable income and fix them on the basis of independent criteria is intrinsically discretional and that transfer-pricing corrections may be cast into legal uncertainty. Accordingly, a new procedural framework is required to restore legal certainty to an area of State aid control which puts into question the proper implementation of the transfer-pricing power of correction by the competent tax administrations. With the grant of an advance ruling a tax administration provides advance certainty about the acceptable determination of the taxable income that a taxpayer should follow; which the author considers to be a sui-generis special right within the meaning of Article 106(1) TFEU. The article accordingly suggests that the Commission adopts a directive under Article 106(3) TFEU to define the conditions under which individual rulings can be granted in respect of undertakings enjoying special rights such as the multinationals being the recipients of transfer-pricing adjustments.

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35

Martins, António. "Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains’ exemption." International Journal of Law and Management 59, no. 6 (November 13, 2017): 804–25. http://dx.doi.org/10.1108/ijlma-05-2016-0050.

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Purpose In Portugal, between 1989 and 2010, capital gains from corporate shares were exempted, while gains from other instruments, like limited liability companies (LLC) equity stakes, were taxed. Inevitably, this non-neutral tax treatment originated a notorious tax arbitrage, consisting in the transformation of the legal status of a LLC into a corporation, the subsequent share sale and tax exemption. In tax litigation, many arbitration rulings were delivered, with widely divergent decisions. The purpose of this paper, using a blend of the legal research method and case analysis, is to discuss three research questions. Should the general anti-abuse clause (GAAC) be applied to this tax planning operation? Why the divergence in arbitration rulings? Is this anomalous arbitration outcome because of the wording the GAAC and its complexity or, contrarily, does it emerge from the disconnection between the set of rules governing capital gains taxation and the legislative intent that is behind such rules? Design/methodology/approach The methodology used in this paper is based on a mix of the legal research method and case analysis. In the case of legal research, a hermeneutic approach – meaning that documents, texts and their interpretation can produce important fruits to the development of the field – is a tested and fruitful approach. Besides being a hermeneutic discipline, it is an argumentative one. By exposing arguments that confirm or deny particular solutions, legal research (e.g. in criminal, business or administrative law) can influence better legislative choices by political actors. Advantages of case analysis include lessons learned from observation. The author discusses if the application of the GAAC to an arrangement that originated a tax exemption can be validated by the usual interpretative lines that doctrine sustains should be observed when a GAAC is used to void legal schemes. The pros and cons of tax arbitration are also highlighted. Findings The conclusion of this paper is that the GAAC is not the crux of the problem. Instead, a contradictory or, at least, disconnected relation between the expressed intent of legislators and the wording of capital gains tax clauses is, in our view, the main reason for such divergent arbitration rulings on the same issue. Practical implications The author believes that the paper is a contribution to the literature, given the global use of anti-abuse clauses and the interpretative complexities they originate. Moreover, the analysis in this paper is carried out in a legal setting where a disconnection is detectable between the expressed legislative intent and the legal drafting of personal income tax rules related to the exemption of capital gains. Studying the complexity added by this feature of the Portuguese legislation serves as a reminder of the importance of careful and well-crafted wording to achieve consistent court outcomes. Originality/value The paper has value to governments, tax authorities and tax managers, given the ever-increasing use of anti-abuse clauses in many countries, and the potential use of arbitration in similar settings.

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Niziołkiewicz, Monika. "Transforming a sole proprietorship into a limited liability company – selected tax aspects." Roczniki Administracji i Prawa 2, no. XIX (December 31, 2019): 309–21. http://dx.doi.org/10.5604/01.3001.0014.0446.

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This article deals with the transformation of a sole proprietorship into a sole-shareholder limited liability company, with particular emphasis on tax aspects. Considerations are supported by numerous rulings of courts of general and administrative jurisdiction, as well as interpretations of the tax authorities. At the beginning, the author presents the binding normative acts regulating this subject and the main reasons for transformations. The methods of transforming a sole proprietorship into a sole-shareholder limited liability company binding until the end of 2011 have been described, as well as provisions regulating the issue of formal transformation. In the further part of the article the legal consequences of formal transformation were discussed, with particular emphasis on the succession of rights and obligations under tax law. The next part of the article is devoted to the effects of transformation on the basis of the tax on goods and services, personal income tax and income tax from juridical persons, as well as tax on civil law transactions.

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Shannon, Harry A. "United States Internal Revenue Service Rulings - application procedure and effect on tax liability." Intertax 14, Issue 8/9 (August 1, 1986): 184–88. http://dx.doi.org/10.54648/taxi1986058.

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Saad, Natrah, and Noraza Mat Udin. "Public Rulings as Explanatory Materials to the Income Tax Act 1967: Readability Assessment." Advanced Science Letters 22, no. 5 (May 1, 2016): 1448–51. http://dx.doi.org/10.1166/asl.2016.6639.

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Amiram, Dan, Andrew M. Bauer, and Mary Margaret Frank. "Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy." Accounting Review 94, no. 5 (November 1, 2018): 27–55. http://dx.doi.org/10.2308/accr-52315.

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ABSTRACT We exploit changes in a country's integration of corporate and shareholder taxes to identify the effect of investor-level taxes on costly corporate tax avoidance. Specifically, we rely on European countries eliminating imputation systems in different years in response to supranational judicial rulings. These eliminations, which are exogenous to the firm, remove managers' disincentive to engage in tax avoidance if they consider investor-level taxes. Using a difference-in-differences model with fixed effects, we find that the average firm affected by an elimination reduces its cash effective tax rate by 5.5 percent. Placebo tests support that this effect exists only for countries and years for which eliminations occur. Consistent with our cross-sectional predictions, we find that results are stronger for firms with lower growth opportunities, higher dividend payout, lower foreign income, and higher closely held ownership. Further analysis provides evidence consistent with shifting income to foreign countries as one method of tax avoidance. JEL Classifications: G38; G32; G15; H26.

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Luja, Raymond H. C. "Do State Aid Rules Still Allow European Union Member States to Claim Fiscal Sovereignty?" EC Tax Review 25, Issue 5/6 (November 1, 2016): 312–24. http://dx.doi.org/10.54648/ecta2016031.

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This contribution provides an overview of the European Union (EU)’s fiscal aid regime. State aid rules impacted national tax policy from the 1960s onwards, although awareness really grew at the end of the 1990s and then again in recent years (2014– 2016). The author places the European Commission’s May 2016 guidance notice on what state aid is meant to be in the context of taxation. He also touches upon the Commission’s June 2016 Staff Working Paper on tax rulings and provides a brief overview of state aid procedure. Next he reflects on how foreign tax rules might (not) affect the net amount of tax benefits that is to be retroactively recovered in case of a finding of unlawfully granted state aid. Special attention will be given to Member State fiscal sovereignty in relation to the adoption and use of anti-tax avoidance measures, such as transfer pricing adjustments.

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Khater, Mohammad Nasr. "OFFENSE OF INCOME TAX EVASION IN JORDANIAN LAW." Journal of Southwest Jiaotong University 57, no. 6 (December 30, 2022): 242–51. http://dx.doi.org/10.35741/issn.0258-2724.57.6.23.

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This study aims to determine the panel liability of income tax evasion and to clarify the legal provisions of the offense of income tax evasion in Jordanian law by analyzing the text of Article 66 of the Jordanian Income Tax Law, clarifying its elements, and distinguishing between tax evasion and tax avoidance, after clarifying what income tax is and the legal basis for the state's authority to impose it on taxpayers, as well as addressing the latest judicial rulings issued by tax courts, with the aim of understanding and analyzing the material and moral elements of the offense. The study concluded many conclusions, most notably: The Jordanian legislator was alerted to the seriousness of attempting and criminal involvement in the offense of tax evasion on income, as he subjected this offense to punishment, in addition to the abolition of the prison sentence for the offense of income tax evasion for the first time committed in the Income Tax Law of 2018, where the legislator retained this sentence in case of repetition, but linked the value of the compensatory fine to the value of the evasion.

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Ates, Leyla, Moran Harari, and Markus Meinzer. "Positive Spillovers in International Corporate Taxation and the European Union." Intertax 48, Issue 4 (April 1, 2020): 389–402. http://dx.doi.org/10.54648/taxi2020035.

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The international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and practice both central in this discussion. Nevertheless, the extant international tax spillover analyses explore a limited set of spillover pathways or indicators that have been criticized in the literature for not being sufficiently inclusive. The focus of this article is on a newly launched index that includes a comprehensive set of plausible pathways in which spillovers occur. The Corporate TaxHaven Index (CTHI) explores twenty key tax spillover indicators under five categories and assesses sixty-four countries’ tax systems in order to identify policies that should be considered for corporate tax reform to mitigate cross-border tax spillovers. This article particularly aims to highlight international corporate tax spillover pathways in the European Union Member States’ domestic tax laws, regulations and documented administrative practices but limits its scope to domestic tax rules that dispense with positive spillovers. Finally, it analyses Member States’ current performance and concludes with recommendations for future tax reforms in the European Union. Tax spillovers, Corporate Tax Haven Index, transparency rules, public accountability, country by country reporting, mandatory disclosure rules, tax rulings, extractive contracts, anti-avoidance rules, controlled foreign company rules, deduction limitation.

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Steierberg, Daniela, and Florian Haase. "Germanys Fiscal Court Rules on Tax Deductibility of Donations to Foreign Charities." EC Tax Review 24, Issue 5 (October 1, 2015): 286–88. http://dx.doi.org/10.54648/ecta2015029.

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In a most recently published judgment (8 May 2015), the German Federal Fiscal Court 1 specified the requirements under German tax law regarding the deductibility of donations to foreign charitable organizations. Whereas the national German written law rules as such are rather straight-forward and clear, these rules had to be interpreted in the light of recent ECJ rulings. In that regard, the German Federal Fiscal Court rendered a landmark decision with far-reaching consequences.

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de la Feria, Rita. "Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax." Common Market Law Review 45, Issue 2 (April 1, 2008): 395–441. http://dx.doi.org/10.54648/cola2008027.

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The Court of Justice has been alluding to abuse and abusive practices in its rulings for more than thirty years.For a long time however the significance of these references was unclear. Not many commentators delved into this issue, and the few that did doubted whether the references by the Court to abuse amounted to the development of a general Community principle of abuse of law. This state of affairs has changed radically within the last few years, largely due to jurisprudential developments within the field of tax. This paper analyses the evolution of the Court’s case law on abuse, from the first cases on free movement of services, to the latest rulings on taxation. It then considers whether the case law developed by the Court, on what has been designated as “prohibition of abuse of law”, does indeed amount to a new general principle of Community law.

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Zelmenis, Jānis. "Definition of Tax Planning in the Case Law of the Court of Justice of the EU (ECJ)." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 23 (2022): 132–44. http://dx.doi.org/10.25143/socr.23.2022.2.132-144.

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The objective of the study is to analyse the current and past case law of the European Court of Justice (ECJ) regarding tax disputes based on the modern legislation of the EU countries and applicable international law to determine the concept and criteria for legal tax planning. This article provides an in-depth study of the well-known Cadbury Schweppes case (2006), including the decision of the ECJ, which laid the foundation for a new concept of examination and interpretation of tax disputes on the merits in general. The introduction of the concept of “wholly artificial arrangements” and their characteristics stipulated and determined the development of the entire field of tax planning for years to come. Other rulings of the ECJ following the case of Cadbury Schweppes have described in greater detail and more specifically the concept of “wholly artificial arrangements” under the influence of the practice of tax planning itself, determining what tax planning is legitimate and how exactly it should be distinguished from tax evasion and tax avoidance. Several research methods have been used in this study: comparative method, historical method, analytic method, inductive method. Keywords: European Court of Justice, freedom of establishment, notion of economic substance, tax disputes, tax planning, wholly artificial arrangements, tax evasion

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Morawski, Wojciech, Krzysztof Lasiński-Sulecki, and Ewa Prejs. "Best practices concerning private tax rulings according to Base Erosion and Profit Shifting (BEPS) Action 5 and Polish Tax Law." Przegląd Ustawodawstwa Gospodarczego 2021, no. 11 (October 20, 2021): 2–10. http://dx.doi.org/10.33226/0137-5490.2021.10.1.

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Kowalski, Patryk. "Documentary and guarantee function of Polish administrative court’s dissenting opinions in direct tax cases." European Journal of Behavioral Sciences 2, no. 4 (September 3, 2020): 19–30. http://dx.doi.org/10.33422/ejbs.v2i4.300.

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This article presents the results of the examination dissenting opinions submitted by judges of Polish administrative courts in direct taxation cases in the years 2004–2018. The analysis covered the judgments of all sixteen administrative courts issued in the abovementioned period. These criteria led to the selection of research material covering a votum separatum from judgments on personal income tax, corporate income tax, inheritance tax, financial transaction tax, real estate tax. During the performed case studies using quantitative analysis it has been determined that, for example, dissenting opinions were very rarely submitted in comparison to the number of judgements issued by administrative courts. In the course of case studies using qualitative analysis it has been observed, that, for example, small number of votum separatum submitted from the rulings of the voivodship administrative courts regarding direct tax cases may indicate the predictability of the judicial process of applying tax law and, consequently, the implementation of the constitutional principle of legal certainty. It may indicate also the unambiguity of tax law and, consequently, the implementation of the constitutional principle of correct legislation (at least at the stage of first instance).

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Peeters, Bruno. "The Design of Covid-19 Recovery Contributions: Taxes or Social Security Contributions?" EC Tax Review 30, Issue 5/6 (December 1, 2021): 236–41. http://dx.doi.org/10.54648/ecta2021024.

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To cover the large financial spending caused by the Covid-19 pandemic, countries worldwide are forced to take substantial fiscal actions. This contribution takes a closer look at the extent to which EU law has an influence (restrictive or otherwise) on the freedom of Member States to opt for (additional) taxes and/or social contributions as a means to finance the (additional) deficits in their social security system. First, a brief numerical overview will be given of the various sources of financing and expenditures of social security in the European Union (II). Subsequently, the question will be addressed to which extent the concept of social security contributions under European Union law interferes with the national definition of taxes (III). The most relevant rulings of the European Court of Justice (CJEU) in this respect will be discussed (IV) followed by a number of final considerations (V). Covid-19 Recovery Contributions, Concept of tax, Social Security Contribution, Wealth Tax, Tax on (Real) Estate, Financing of Social Security, Regulation (EC) No 883/2004, Double Tax Convention, National (Tax) Sovereignty, Annual Tax on Securities Accounts

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Davis, Jon S., and J. David Mason. "Similarity and Precedent in Tax Authority Judgment." Journal of the American Taxation Association 25, no. 1 (March 1, 2003): 53–71. http://dx.doi.org/10.2308/jata.2003.25.1.53.

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Tax professionals often examine past court decisions and administrative rulings in an effort to find precedent for the treatment of a specific transaction. We formulate and test a psychological model that describes how professionals evaluate precedent. We also test predictions made by the model about the influence of certain environmental variables on tax authority judgment. Results indicate that tax professionals' judgments regarding the presence of authority for a tax position are significantly related to judged similarity of precedent. However, contrary to requirements in the Regulations and principles of jurisprudence, only common features (and not distinctive features) impact similarity judgments and subsequent authority judgments. In addition, the direction of comparison and the relative amount of distinctive information known about the precedent and client case are observed to impact judgment. We also find that taxpayer advocacy influences professionals' views of both similarity and authority. These results provide valuable insights into the tax authority judgment process, and contribute theoretical rigor by extending a formal psychological model of similarity judgment to the tax setting.

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Barakat, Nora. "Underwriting the Empire: Nizamiye Courts, Tax Farming and the Public Debt Administration in Ottoman Syria." Islamic Law and Society 26, no. 4 (September 13, 2019): 374–404. http://dx.doi.org/10.1163/15685195-00264p02.

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AbstractThis article investigates the role of the Ottoman Nizamiye Court of First Instance in conflicts over capital between public revenue agencies and tax farmers in the Syrian district of Homs at the turn of the twentieth century. The court’s records show that it adjudicated these conflicts in exclusive reference to codified law. However, I argue that the court’s formalist adjudication responded to political and economic circumstances defined by the global fiscal crises of the 1870s. In the aftermath of these crises, tax farmers took on new roles underwriting both Ottoman public debt and foreign investment through contracts with public revenue collection agencies like the Public Debt Administration. These agencies employed codified law to garner as much of tax farmers’ profits as possible. Tax farmers used the same law to contest these efforts and leverage their new economic influence to maintain control over regional markets and land. The court’s formalist rulings served the prerogatives of imperial sovereignty and solvency.

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