This thesis is focused on corporate structure designs with the use of offshore and onshore centers in the European Union for the optimization of tax on corporate income . The work is divided into theoretical and analytical sections as well as a section with proposals. The theoretical section describes the problems of international tax planning and international taxation, focusing on offshore and onshore financial centers. In the analytical section there are various offshore and onshore financial centers in the European Union identified and outlined with selected analyses in more detail, especially of the corporate taxation. The practical part describes a model of the corporate structure with the use of selected offshore and onshore centers in the European Union and the various options for resolving tax optimization.

Le pétrole, le gaz et les minerais sont des ressources indispensables pour le bon fonctionnement de nos économies et sont très convoitées. Elles sont, en outre, particulièrement propices à l’émergence de flux financiers illicites tels que la corruption, l’évitement fiscal ou encore le blanchiment de capitaux. La prise de conscience relative à l’ampleur des pratiques illicites dans le secteur extractif est relativement récente. Depuis une vingtaine d’années, diverses mesures formant un régime juridique ambitieux ont été adoptées pour endiguer ce phénomène. Malgré l’existence de ce régime juridique, les pratiques illicites perdurent au sein de ce secteur. Les acteurs du secteur extractif, entreprises et agents publics, ont su s’adapter et faire preuve de créativité pour contourner, détourner et manipuler ce régime juridique, afin de préserver leurs avantages et de perpétuer les flux financiers illicites. Ils peuvent également recourir à l’ingénierie juridique et financière qui leur fournit un arsenal d’outils juridiques et mobilise des experts maîtrisant à la perfection l’environnement juridique, politique et financier dans lequel les acteurs du secteur extractif évoluent. Ainsi le droit peut-il être propice aux flux financiers illicites et même au service de ceux-ci tout en voulant les combattre. / Oil, gas and minerals are indispensable resources for our economies and are sought-after. They are particularly prone to illicit financial flows such as corruption, tax avoidance and money laundering. Awareness of the extent of illicit practices in the extractive sector is relatively new. Over the last two decades, various measures have been adopted, forming an ambitious legal framework to combat illicit financial flows in the extractive sector. Despite the existence of this legal framework, illicit practices are still persistent. Stakeholders within the extractive sector such as companies and public officials have been able to adapt and be creative in order to abuse, circumvent and manipulate this legal framework in order to preserve their advantages and perpetuate illicit financial flows. They can also use legal and financial engineering, which provides them with an arsenal of legal tools and mobilizes experts who master the legal, political and financial environment in which companies and public officials evolve. Hence while wanting to combat illicit financial flows, law can find itself propitious to these illicit practices and even to their service.

Abstrakt Title: Advising companies on tax planning Introduction: In Sweden, there is an opportunity for small and medium- sized companies to make use of end-of-year dispositions, which are seen as a legal means of tax planning. When deciding on tax planning, companies can seek the help of an accountant who provides advice on matters relating to corporation tax. The motives of the companies stakeholders are also interesting to take into account when choosing tax planning. Purpose: The purpose of this study is to investigate how accountants give advice to small and medium-sized companies in tax planning and what motives the companies have for tax planning. This is to create greater insight and understanding of how companies plan tax based on different accounting theories. Method: The study used a qualitative method. Semi-structured interviews have been conducted with respondents in Kalmar County. The collection was carried out with audit firms and small and medium-sized companies. Result: The accountant acts as a link in tax planning between the company and the owner. Closing dispositions are the SME approach to tax planning. When deciding on tax planning, the owner has the final mandate. / Sammanfattning Titel: Att rådgiva företag vid skatteplanering Inledning: I Sverige finns möjligheten för små och medelstora företag att använda sig av bokslutsdispositioner viket ses som ett lagligt medel vid skatteplanering. Vid beslut om att skatteplanera kan företag ta hjälp av en revisor som ger rådgivning i frågor som berör bolagsskatten. Företagets intressenters motiv är intressanta att ta i beaktning vid valet att skatteplanera. Syfte: Syftet med studien är att undersöka hur revisorer ger rådgivning till små och medelstora företag vid skatteplanering samt vilka motiv företagen har till planering av skatten. Detta är för att skapa en större inblick och förståelse för hur företagen skatteplanerar utifrån olika redovisningsteorier. Metod: Studien har använt en kvalitativ metod. Semi-strukturerade intervjuer har genomförts med informanter i Kalmar län. Insamlingen genomfördes med revisionsbyråer samt små och medelstora företag. Slutsats: Revisorn fungerar som en länk i skatteplaneringen mellan företag och ägare. Bokslutsdispositioner är små och medelstora företags tillvägagångssätt i skatteplanering. Vid beslut om att skatteplanera har ägaren det slutliga mandatet.

This study investigates two specific types of transactions---source of profits and real property gains---in the Hong Kong tax context as well as how the structure of transactions with tax implications affects taxpayers' and stakeholders' decisions in the context of taxation management. Effective tax planning, among other factors, requires the tax planner who makes investment and financing decisions to consider not only explicit taxes but also implicit taxes [Scholes and Wolfson (SW), 1992; 2002]. This study has two main objectives. First, using 73 and 161 published legal case decisions on locality of profits and gains from real property transactions respectively, this study runs binary logit tests to examine the relative significance of the major factors contributing to judicial decisions on locality of profits and gains from real property transactions. As such, it provides business managers with empirical evidence and insightful thoughts on gaining a proper understanding of the structure of business transactions for the purposes of taxation management. Second, it extensively reviews the corporate tax structure in the Asia-Pacific region, international corporate tax research, and the implicit taxes theories, thereby providing the institutional setting for the above empirical work. The empirical results indicate that the factor, "location of services/work rendered" is exceptionally positive and significant to judicial decisions on source of profits; three factors, namely "financial ability of taxpayer", "circumstances leading to disposal", and "stated or actual intention at time of acquisition of subject property" are statistically significant to judicial decisions on gains from real property transactions. The results of both are robust to the two logit models. / Cheung Kowk Chun. / "May 2004." / Adviser: Zhaodong Jiang. / Source: Dissertation Abstracts International, Volume: 65-04, Section: A, page: 1438. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2004. / Includes bibliographical references (p. 237-260). / Available also through the Internet via Current research @ Chinese University of Hong Kong under title: Taxation management and the structure of transactions evidences of source of profits and real property gains. An implicit tax perspective (China) / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest dissertations and theses, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in English and Chinese. / School code: 1307.

Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

Tyrimo objektas – verslo įmonės mokesčių našta. Tyrimo tikslas – sukurti mokesčių naštos minimizavimo metodiką ir pateikti pasiūlymus mokesčių naštai mažinti. Tyrimo uždaviniai: 1. Atlikti N įmonės mokestinę analizę ir nustatyti mokesčių naštos lygį įmonėje. 2. Nustatyti verslo įmonės mokesčius ir mokesčių naštą įtakojančius veiksnius bei tarp jų esančio ryšio stiprumą. 3. Sukurti verslo įmonės mokesčių naštos minimizavimo metodiką. 4. Pagal sudarytus scenarijus ir analizuotus minimizavimo variantus įvertinti N įmonės mokesčių naštos kitimą taikant mokesčių naštos minimizavimo metodiką. Tyrimo metodai. Atliekant mokesčių naštos minimizavimo tyrimą buvo naudojami literatūros bendrieji moksliniai tyrimo metodai – literatūros analizė ir sintezė, loginė analizė ir sintezė, loginio modeliavimo metodai. Informacijai apdoroti ir sisteminti panaudoti grupavimo, palyginimo ir grafinio vaizdavimo būdai. Tyrimo rezultatai: • Pirmoje darbo dalyje išnagrinėta mokesčių našta tenkanti verslo subjektui ir nustatyti veiksniai įtakojantys įmonės mokesčių naštą. Nustatyta, kad darbo santykių bei pelno mokestinės naštos yra reikšmingiausios įmonei. • Antroje darbo dalyje sudaryta verslo įmonės mokesčių naštos minimizavimo metodika, išskiriant nuoseklią atliekamų veiksmų seką ir jiem taikomus metodus. • Trečioje darbo dalyje atliktas verslo įmonės mokesčių naštos minimizavimo tyrimas. Pateikti verslo įmonės mokesčių naštos minimizavimo scenarijai ir nustatytas optimaliausias iš jų. Teorinė ir... [toliau žr. visą tekstą] / Object of the research – tax burden in the business enterprise. Aim of the research – to create the method of tax burden minimization and present the suggestions for minimizing the tax burden. Objectives of the research: 1. To perform the tax analysis of enterprise N and to identify the level of the tax burden in the company. 2. To determine the elements that affect taxes of the enterprise and tax burden as well as the intensity of relation between them. 3. To create the method of tax burden minimization in business company. 4. To evaluate the change of company’s N tax burden applying the method of tax burden minimization, in accordance to the concluded scripts and analyzed minimization options. Methods of the research. While carrying out the examination of tax burden the general methods of scientific literature investigation are applied: analysis and synthesis, logical analysis and synthesis, logical modeling techniques. In order to process and systemize the information the methods of classification, comparison and graphic depiction are applied. Results of the research: • In the first part of thesis the tax burden that satisfies the business subject is analyzed and the factors that affect company’s tax burden are determined. It is ascertained, that tax burden of labor relations and profit are the most significant to the enterprise. • In the second part of thesis, by distinguishing the consistent sequence of performed operations and its techniques, the method of tax burden... [to full text]

Bakgrund: OECD har tillsammans med G20-länderna beslutat att koncerner skall skatterapportera i enlighet med ett nytt underlag utifrån en ny lagstiftning, som heter Country-By-Country-rapportering (CbCr). Detta innebär att företagen skall börja rapportera bland annat betald skatt och sina anställda per jurisdiktion där företaget verkar och på så vis kommer en ökad transparens inom skatteredovisning att ske. Ur myndigheters synpunkt är detta en ändring mot det positiva, men frågan blir vad företagen och dess koncernskattechefer anser om denna ändring i skatteraportering. Syfte: Uppsatsens syfte är att identifiera och beskriva koncernskattechefers attityder till en ny lagstiftning som ändrar dagens skatterapportering genom CbCr som leder till en ökad transparens i skatteredovisningen, samt att se vad som påverkar identifierad attityd. Denna studie kommer att bidra genom att ge ett empiriskt underlag som öppnar för framtida forskning kring attityder hos koncernskattechefer vid den ökade transparensen i skatteredovisning. Studien ger också ett kunskapsunderlag för statliga myndigheter, i synnerhet skattemyndigheter, och för berörda koncerner samt svenskt näringsliv. Metod: Genom en kvalitativ metod med  intervjuer av koncernskattechefer hos 8 stora koncerner samt skatteverket har empiriskt material samlats in som leder till en vidare analys och slutsats. Slutsats: De mest framträdande resultaten i denna uppsats har varit att en del koncernskattechefer ser samband mellan skatt och socialt ansvar och är därmed positiva till implementeringen eftersom det kommer att stärka det sociala kontraktet. Andra koncernskattechefer ser risker med CbCr och ökade kostnader och därmed minskade incitamentsersättningar och har en negativ attityd till en ökad transparens i skatteredovisningen. / Background: A decision made by OECD, together with G20-countries says that Corporate Groups shall report report tax according to new guideline, called Country-By-Country-reporting. This means that corporate groups for example will report tax paid per jurisdiction and therefore will the tax transparency be increased. According to  authorities, the new implementation is positive but the question is whether the corporate groups and their corporate group tax managers will be positive or not. Purpose: The purpose of this study is to identify and explain attitudes of tax managers when a new legislation changes today´s tax reporting in the form of a CbC-report which will increase transparency in the tax reporting, and what elements are behind these identified attitudes.This study will contribute by giving an empirical material thats opens to further research about corporate group tax managers attitudes with increased tax transparency. The study also gives better knowledge for public authorities, particularly the tax authority and to concerned corporate groups. Method: Through a qualitative method with interviews with corporate group tax managers with 8 large corporate groups and tax authorities, empirical material has been gathered, which leads to further analysis and a conclusion. Conclusion: The most prominent results in this essay has been the fact that some corporate group tax managers sees the connection between tax and social responsibility and therefor are positive to the implementation because it will strengthen the social contract.Other corporate group tax managers sees the hazards with CbCr and appurtenant costs and therefor decreased incentive compensation. These corporate group tax managers have a negative attitudes towards an increased tax transparency.

近年來各國跨國企業利用對外投資控股架構設計進行租稅規劃，複雜的跨國結構安排導致各國稅基嚴重被侵蝕，引起各界關注，故了解跨國公司如何規劃其投資控股架構有其必要性。基於國內尚未有實證文獻探究國際租稅規劃對我國跨國公司投資控股架構決策之影響，因此本文針對2010年至2014年台灣上市櫃公司之海外關係企業目前投資控股架構進行研究，以了解我國對外投資的投資控股架構設計概況。此外，本文進一步探究跨國公司為了進行國際租稅規劃，不同租稅屬性的上下層公司是否確實會有相對應租稅特性之公司搭配形成控股連結。 本文建構兩個迴歸模型，採用Tobit模型進行實證分析。模型一分析基本租稅因素對於跨國控股連結之影響，實證結果顯示跨國控股連結設計會受到租稅協定、上下層公司所在國稅率差距影響。而模型二檢視國家組合間之租稅搭配相關變數對跨國控股連結的影響。結果顯示，上下層公司所在國的租稅環境確實會影響與其形成控股連結之所在國家的區位選擇。 / In the recent years, multinational corporations using the design of investment holding structure to do the tax planning. The complicated investment holding structure result in the tax base being damaged, and it draws the attentions of all walks of life. Therefore, there’s necessity to understand how the multinational corporations plan their investment holding structure. Due to the fact that there’s no literature which research the influence of international tax planning to our country’s multinational corporation investment holding structure decision have been proved. In order to understand how Taiwan’s multinational corporations plan their investment holding structure, we do the research against the investment holding structure of Taiwan’s listed companies from 2010 to 2014. Besides, we do the research more advanced on the international tax planning to see whether there will be companies with corresponded different tax characteristic that form an ownership links with the upper and lower companies of different tax characteristic. In this paper, we constructed two regression models, the Tobit random effect model is used to do the empirical analysis. The Model 1 analyzes the relation between the basic tax variable and the cross-border ownership links. The results indicate that the design of cross-border ownership links will be affected by tax treaty and the difference of tax rate between the upper and the lower countries. And the Model 2 examines the relation between tax collocation of country pair variables and cross-border ownership links. We found out that the tax environment where the upper and lower companies are located has truly affect the location choice of the country which the ownership link is linked to.

Made available in DSpace on 2015-12-03T18:35:33Z (GMT). No. of bitstreams: 1 Renata_Joyce_Theodoro.pdf: 1357930 bytes, checksum: 54705fca8944a34b97e4748ffab125f9 (MD5) Previous issue date: 2014-04-17 / The research objective is to determine the tax advantage of the goodwill in the corporate restructuring operations and its relevance in decision making by businesses. The research methodology is classified qualitatively and quantitatively; the first held by the literature and document review; effected by the second crossing of the information collected. With the combination of these techniques was possible to achieve the research objective. Most of the improper use of tax goodwill in corporate restructuring operations has been identified by the amount of tax credit released on assessments due by practitioners and companies planning abusive. However, this credit also reveals the importance of the use of goodwill in these operations if it were representative of a tax elision economy. The feared extinction of goodwill did not occur, but their deduction was maintained only for transactions that occurred between unrelated parties. / O objetivo da pesquisa ?? apurar o aproveitamento tribut??rio do ??gio nas opera????es de reorganiza????o societ??ria e a sua relev??ncia na tomada de decis??o pelas empresas. A metodologia da pesquisa ?? classificada qualitativa e quantitativamente; a primeira realizada pela revis??o bibliogr??fica e documental; a segunda efetivada pelo cruzamento das informa????es coletadas. Com a combina????o dessas t??cnicas foi poss??vel atingir o objetivo da pesquisa. Na sua maioria, o aproveitamento tribut??rio indevido do ??gio nas opera????es de reorganiza????o societ??ria foi identificado pelo montante de cr??dito tribut??rio lan??ado em autua????es e devido pelas empresas praticantes de planejamentos abusivos. Em contrapartida, referido cr??dito tamb??m revela a import??ncia do aproveitamento do ??gio nessas opera????es se fosse representativo de uma economia elisiva tribut??ria. A temida extin????o do ??gio n??o ocorreu, mas sua dedu????o foi mantida apenas para as opera????es ocorridas entre partes independentes