Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2015. / Could not copy abstract

Made available in DSpace on 2016-04-26T20:23:20Z (GMT). No. of bitstreams: 1 Galderise Ferndes Teles.pdf: 962646 bytes, checksum: 9f468eb5091d8f78d52fd28a9eb7517c (MD5) Previous issue date: 2014-10-13 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The present document is the Tax Planning and Anti-Avoidance rules analysis core. In this context, we analyze the existence and compatibility of these standards in our Constitutional Tax System, always arguing for the absence of this relevance regarding our legal system. There are further analyses of the arguments used by the administrative authority for requalification of taxes on legal business, always having na attitude in order to refute any arguments grounded in foreign legislation or not legal foundation. There is, therefore, an effort to achieve a logical and systematic triggering around the theme, adopting and approach of strictly legal tax nature to this aspiration, having in the Constitutional Tax System its greatest grounding validity / O presente trabalho tem como núcleo de análise o Planejamento Tributário e as Normas Antielisivas. Nesse contexto, buscamos analisar a existência e compatibilidade dessas normas em nosso Sistema Constitucional Tributário sempre argumentando pela ausência de pertinencialidade dessas em relação ao nosso ordenamento normativo. Analisamos ainda os argumentos utilizados pela autoridade administrativa para requalificação dos efeitos tributários em negócios jurídicos, adotando sempre uma postura de forma a refutar qualquer tipo de argumentação embasada em legislação alienígena ou fundamentação não jurídica. Buscou-se, portanto, alcançar um desencadeamento lógico e sistemático em torno do tema, adotando para tal desiderato, uma abordagem de natureza estritamente jurídica tributária, tendo no Sistema Constitucional Tributário o seu maior fundamento de validade

Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-15T11:43:08Z No. of bitstreams: 1 Eduardo.pdf: 25236152 bytes, checksum: ebbfd38b6beb90ce21a9f5ad41e1d9ed (MD5) / Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:26:50Z (GMT) No. of bitstreams: 1 Eduardo.pdf: 25236152 bytes, checksum: ebbfd38b6beb90ce21a9f5ad41e1d9ed (MD5) / Made available in DSpace on 2013-05-09T17:26:50Z (GMT). No. of bitstreams: 1 Eduardo.pdf: 25236152 bytes, checksum: ebbfd38b6beb90ce21a9f5ad41e1d9ed (MD5) Previous issue date: 2011 / A presente monografia tem por objeto a análise da compatibilidade sistêmica e da constitucionalidade do parágrafo único do artigo (art.) 116 do Código Tributário Nacional (CTN), introduzido pela Lei Complementar nº 104 de 2001, como uma norma geral antielisão dentro do sistema constitucional tributário brasileiro. A partir de uma análise bibliográfica, aborda-se a construção desse sistema constitucional tributário, bem como de seus elementos que informam o conceito de elisão tributária, e a partir daí reconhece-se a mesma como direito fundamental do contribuinte. Também demonstra-se a impossibilidade da criação válida de uma norma geral antielisiva dentro desse sistema, por transgredir as limitações ao poder de tributar postas na Constituição Federal (CF). Igualmente analisa-se se o dispositivo referido constitui uma norma antielisiva ou se deve ser caracterizado para o combate á evasão fiscal, concluindo-se sobre a sua constitucionalidade, ou não. Tudo isso no objetivo de reforçar esse sistema como uma limitação geral ao poder de tributar e como direito do contribuinte que consiste na tributação conforme a forma constitucional. / Salvador

Magistro darbo objektas - Lietuvos Respublikos norminiuose mokesčių teisės aktuose įtvirtintos prieš mokesčių vengimą nukreiptos normos: jų doktrininis aiškinimas bei analizė, jų taikymas mokestinius ginčus nagrinėjančių institucijų praktikoje. Pagrindinis dėmesys skiriamas turinio viršenybės prieš formą principui, kaip bendrajai prieš mokesčių vengimą nukreiptai normai ir specialiosioms antivengiminėms priemonėms – pajamų arba išmokų apibūdinimo iš naujo (plonos kapitalizacijos – angl. thin capitalization) taisyklėms, kontroliuojamųjų užsienio vienetų apmokestinimo taisyklėms, sandorių kainodaros (angl. transfer pricing) taisyklėms, ūkinių operacijų, atliekamų su tikslinėse teritorijose registruotais asmenimis, apmokestinimas. Darbo tikslai - išanalizuoti antivengiminių priemonių teisinį reglamentavimą bei atskleisti jo praktinio taikymo problemas. Darbo uždaviniai: atskleisti turinio viršenybės prieš formą principo įtvirtinimo įstatyme istorinę raidą; išanalizuoti jį įtvirtinančias teisės normas, atskleisti mokesčių vengimo kaip teisės pažeidimo sudėties analizę, o taip pat pateikti turinio viršenybės prieš formą principo taikymo tvarką mokesčių administratoriui apskaičiuojant mokėtinus mokesčius; išnagrinėti Lietuvos Respublikos mokesčių teisės aktuose įtvirtintas specialiąsias antivengimines normas, identifikuoti jas, suformuluoti ir išanalizuoti atskirų priemonių, nukreiptų prieš mokesčių vengimą, sampratą, pasitelkiant teisinį reglamentavimą, atskleisti jų turinį... [toliau žr. visą tekstą] / The object of the master thesis – norms, which are embeded in Lithuanian Republic tax laws and which are against tax avoidance: their doctrinal explanation and analysis, their practical appliance in a light of institutions, which solve taxing disputes. Main consideration is paid to substance over form principle, which is a general anti-avoidance rule and to specific anti-avoidance rules – thin capitalization rules, controlled foreign corporations imposition rules, transfer pricing rules, transactions with organizations, which operate in tax-heavens, imposition. The two objectives of this dissertation are as follows: to analyse anti-avoidance measures embeded in tax laws and unfold their practical implication problems. In order to reach the goal, further tasks were set: to unfold substance over form principles historical embedment evolution in laws; to analyse law rules, which embed this principle, to unfold tax avoidance composition as violation of law analysis and also to present the order of substance over form principle application, when tax authority has to impose a tax; to study special anti-avoidance rules, which are infixed in Lithuanian Republic tax laws, identify these rules, formulate and analyse seperate definitions of measures pointed against tax avoidance, conception, by employing law rules, to unfold their substance; to estimate relationship between general and specific anti-avoidance rules; to analyse and structure practice of institutions, which solve taxing... [to full text]

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg 2015 / Due to the vast number of groups of companies having many subsidiaries that are no longer viable from an economic perspective or that no longer gain the tax benefit that they were first created to achieve, there are many group restructurings occurring. These restructurings are to potentially simplify the group structure as well as achieve the maximum tax benefit. This research report will analyse how groups may be restructured in line with the provisions of the Income Tax Act (‘the Act’) as it stands currently by looking back at how restructurings were dealt with in the past and how that has now evolved. The research discusses the corporate rollover relief provisions that may be applied in order to simplify the restructuring process which is commonly used in today’s practice. The research suggests that there are many different ways to restructure a group in order to gain the maximum amount of benefit from a tax perspective. Key Words: branch, capital gains tax (CGT), corporate income tax, corporate rollover relief, deregistration, foreign tax resident, general anti-avoidance rules (GAAR), liquidation, partnership, restructure, value-added tax.

O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indiretamente o ordenamento. A identificação de tais critérios coloca em relevo a importância da causa dos negócios jurídicos e a noção de ilicitude atípica que qualifica os atos e negócios aparentemente lícitos porém desprovidos de causa, engendrados exclusivamente com vistas à economia de tributos. Analisa-se então como o ordenamento positivo brasileiro trata esta categoria de atos e negócios, buscando delimitar o que a administração fiscal está autorizada a fazer no combate à elusão fiscal. Em seguida, passa-se ao exame do controle da elusão fiscal realizado pela via legislativa, analisando-se os limites ao estabelecimento de regras específicas de prevenção ou de correção da elusão baseadas em ficções e presunções, as regras antielusivas constantes de convenções internacionais firmadas pelo Brasil, bem como a experiência estrangeira no estabelecimento de regras gerais antielusivas. Ao final, abordamos o conteúdo da regra geral antielusiva brasileira. / This research examines the limits applicable to the reclassification of activities by the Brazilian tax authorities or the Brazilian tax legislator (i.e., ordinary law) by means of specific and general anti-avoidance rules. For this purpose, we consider tax avoidance as an autonomous concept, which consists of those transactions that appear legitimate but are indirectly against rules, and we attempt to identify the criteria for delimitation of the gray area between an activity that represents a direct violation of Law tax evasion and one which does not infringe the law, either directly or indirectly valid tax planning. The identification of such criteria emphasizes the importance of the purpose behind a legal transaction and the idea of an illegality which is not expressly defined by law applicable to those acts and transactions that, despite appearing legitimate, have no substance and are exclusively structured for the purpose of saving taxes. We then analyze how Brazilian legislation treats such activities and transactions in order to identify the limits to which tax avoidance schemes can be regulated by Brazils tax authorities. Next, we examine how Brazilian tax legislation deals with tax avoidance, and analyze the limits on the establishment of specific anti-avoidance rules based upon fictions and presumptions, of anti-avoidance rules found in double tax treaties concluded by Brazil, and general anti-avoidance rules based upon other countries practices. Finally, we address the substance of the general anti-avoidance rule under the Brazilian tax system.

This paper analyses national and international background of the anti-avoidance rule described in article 105-A of such law, its scope and its relationship with corporate reorganizations’ Peruvian income tax regime. In addition, the article will cover the discussion on the relationship between general anti-avoidance rule and specific anti-avoidance rules. / El presente trabajo analiza los antecedentes nacionales e internacionales de la norma anti-elusiva vigente, prevista en el artículo 105-A de la referida Ley, su alcance y su relación con el régimen tributario aplicable a las reorganizaciones. Asimismo, se aborda la discusión sobre la dinámica en la aplicación de la citada norma con relación a la norma anti-elusiva general.

The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that  emerge  from  such  treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion. / El principal objetivo del presente trabajo es exponer el tratamiento del impuesto a la renta corporativo que otorgan las diferentes legislaciones de los países de Latinoamérica, procurando identificar y analizar las tendencias que de dicho tratamiento surgen; sin pretender hacer un análisis crítico ni exhaustivo de las mismas. Se identifican los aspectos más importantes del impuesto a la renta de los residentes, los gastos deducibles, los aspectos vinculados a la tributación de los no residentes, así como las medidas defensivas introducidas por las legislaciones domésticas que los Estados se han visto en la necesidad de implementar unilateralmente a fin de evitar laerosión de la base.

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code. / El autor analiza un tema de suma importancia como es el de la elusión fiscal. Se comienza esclareciendo el contenido del concepto de elusión, diferenciándolo de otros conceptos como la evasión fiscal y la economía de opción. Luego, pasa a recoger y comentar el debate en torno al uso de figuras ajenas al Derecho Tributario para dar solución al problema de la elusión fiscal. Finalmente, pasa a explicar el alcance y aplicación de la cláusula general antielusiva peruana estipulada en la norma XVI del Título Preliminar del Código tributario.

In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content. / En el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de coherencia entre las normas tributarias de los distintos Estados y señala la manera en que debe aplicarse la norma de precios de transferencia. Asimismo, analiza la regulación de la norma anti-elusiva en el Código Tributario y realiza una crítica respecto a cómo la Corte Suprema aplica esta norma anti-elusiva y el razonamiento del Tribunal Fiscal para derivar efectos jurídicos sobre la base del contenido económico.