This thesis deals with the legal aspects of the fight against tax evasion with a particular focus on current legal instruments within the Czech legal order. The thesis is divided into five parts. The first part of the thesis defines the concept of tax evasion, compares the concepts of tax avoidance and tax evasion in the foreign literature. The term tax evasion does not have a legal definition in the Czech legal order and different views of the meaning of this term can be found. This thesis works with tax evasion as an illegal arrangement aiming at minimizing one's tax liability, as well as acting towards circumventing tax legislation. The second part also summarizes the knowledge about BEPS and its influence on the state budget, competition and society. The third part is devoted to selected specific legal instruments in the fight against BEPS, namely the institute of abuse of law, transfer pricing rules, low capitalization, international cooperation and double tax treaties. These tools are described in detail and their current form is analyzed. The work also expresses the author's personal opinion on these tools, which he considers to be very conservative. Similarly, the instruments introduced into the Czech legal system with the implementation of the ATAD Directive are analyzed. The last part of...

In 2015, The OECD released an 15 point action plan to combat base erosion and profit shifting (BEPS). Amongst those actions is action 13 which deals with the implementation of Country-by-Country (CbC) reporting on Multinational Enterprises (MNE). Even though South Africa is not an OECD member, it adopted the implementation by enacting CbC reporting into law in December 2016. CbC reports give an overview of how local entities fit into their large group structure of the MNE which in turn will increase the tax transparency in the jurisdictions it operates from. Therefore, CbC Reports can be a great tool for tax administrations to assess tax risk. CbC reports are exchanged electronically between tax payer and tax administration as well as between different tax administrations of the different jurisdictions, thus the use of a digitalised system is of high importance as it will ultimately lead to better tax transparency. This approach of this work is qualitative in nature and the OECDs guidelines and corresponding sections in South Africa‘s Income Tax Act were analysed. Throughout this study South Africa and India‘s tax administrations are being compared, with recommendations drawn from the Indian tax administration. This study addresses the use of CbC Reports in the risk assessment procedure as well as the current tax risk assessment procedures in both countries. The study goes further by explaining the concept of digitalisation and then gauges the digital competence of South Africa‘s and India‘s tax administration according to an gauge set out by EY. There are numerous challenges that are a result of digitalisation of the tax administration. The findings of study prove that South Africa has already made progress towards a digitalised tax administration however there is room for improvement. Furthermore, as the tax administration progress, CbC reports will become more effective as a risk assessment tool. Lastly, the study imparts that even with the challenges that digitalisation of the tax administration brings about, the benefit of a digital tax administration providing tax transparency will be able to overcome these challenges. / Mini Dissertation (MPhil (International Taxation))--University of Pretoria, 2020. / pt2021 / Taxation / MPhil (International Taxation) / Unrestricted

The aim of this diploma thesis is to analyze the BEPS measures for the digital economy in connection with the relevant measures related to this sector of the economy. The first part of the thesis characterizes the digital sector and its key business models. The main risks in the field of direct and indirect taxation are described below. The second part of the thesis analyzes the BEPS special measures related to the digital economy sector as well as other measures related to the digital economy. The third part of the thesis describes measures for the digital sector within the framework of the Anti-BEPS initiative, which took place in the European Union. Describes measures under the ATAD Anti-Tax Avoidance Directive in three new areas not addressed by the BEPS project. This section also addresses the measures contained in the DAC Administrative Cooperation Directive and the EU Action Plan for Fair and Efficient Taxation of Corporate Income. The last chapter deals with the analysis of proposed solutions from the point of view of the Czech Republic. It models specific measures within a permanent establishment and withholding tax on the digital economy sector in the Czech Republic, specifically on the field of web hosting. The goal is to quantify the possible impact on tax collection from transactions falling within the web hosting business model.

La notion fiscale d’abus de droit est un sujet d’une grande actualité qui intéresse tous les acteurs de la vie des affaires. On parle de plus en plus dans nos médias, dans nos facultés, dans nos entreprises, comme dans nos foyers des termes d’optimisation fiscale, d’évasion fiscale, de fraude fiscale et d’abus de droit. De plus, l’actualité est marquée par la lutte contre les pratiques fiscales abusives des contribuables qui s’est opérée à divers échelons. Au niveau international avec l'initiative de l'OCDE et du G20 contre l'érosion de la base taxable et le transfert de bénéfices dit BEPS, au plan communautaire, avec l'action du législateur européen, de la Cour de justice de l'Union européenne et de la Commission européenne, et à l’échelon interne par les travaux du parlement. En droit interne, l’article 100 du projet de loi de finances pour 2014 prévoyait que l’adverbe « exclusivement », qui représente l’un des critères caractéristiques de l’abus de droit par fraude à la loi, soit remplacé par l’adverbe « principalement » fiscal dans l’article L. 64 du Livre des procédures fiscales. Le Conseil constitutionnel a censuré cette tentative du législateur dans une décision en date du 29 décembre 2013. Cette décision de censure pourrait être interprétée comme demandant au législateur de définir avec une plus grande précision le motif « principalement » fiscal, mais de manière générale de définir la notion même d’abus de droit. Rappelons que l’article L. 64 du LPF siège de la notion française d’abus de droit, ne définit pas l’abus de droit stricto-sensu, mais plutôt la procédure d’abus de droit. Il ne nous dit pas "qu'est ce que l'abus de droit", mais plutôt "comment l'abus de droit". Si les implications constitutionnelles ont été rapidement connues, les soubassements théoriques méritent d’être approfondis, notamment dans une approche comparative, et le cas échéant européenne et internationale de la question. Il s’est donc agit de mettre en lumière la notion fiscale d’abus de droit, à savoir son caractère saisissable ou non. Cette démonstration conduit nécessairement à répondre à plusieurs interrogations. Notamment, existe-t-il une notion unique et unanimement admise d'abus de droit ? En quoi la notion d’abus de droit est-elle insaisissable? La notion d’abus de droit se doit-elle d’être insaisissable? S’obliger à trouver une notion commune d’abus de droit, n’est-ce pas remettre en cause la logique intrinsèque de l’institution et lui retirer toute efficacité ? Faut-il privilégier une approche commune aux Etats-Membres de l’UE ? Une approche internationale de la question est-elle réalisable ? Quid de l’articulation des dispositifs anti-abus entre eux. C’est entre autre ces différentes interrogations qui ont été évoquées dans les développements de la thèse. / The fiscal notion of law abuse is a high profil topic which interests all business life actors. We hear more and more in our Medias, schools, businesses, as in our homes, such terms as tax optimization, tax evasion, tax fraud and abuse of law. In addition, news is marked by the fight against abusive tax practices of taxpayers that has taken place at various levels. Internationally, with the initiative of the OECD and G20 in the BEPS project. At EU level, with the measures taken by the European Commission and, at national level, by the work of parliament.In national law, recently, the article 100 of the Finance Bill for 2014, as passed by the Parliament, provided that the word "exclusively" which represents one of the characteristic criteria of abuse of law by legal fraud, be replaced with the word "primarily" tax in the article L. 64 of Tax Procedure Handbook.The Constitutional Council censured this legislative attempt in a decision dated December 29, 2013 on two grounds: It held that that article was against the objective of a constitutional value of accessibility and intelligibility of the law, and the principle of legality of offenses and penalties.This censorship decision is a decision which could be interpreted as asking to the Legislator to define with greater precision what it meant by "primarily" fiscal motive, but also generally define the concept of abuse of law in tax matters.It should be recalled in this regard that article L. 64 of the Tax Procedure Handbook, heart of the French concept of abuse of law, does not define abuse of law in the strict sense, but rather the abuse of law procedure. If the constitutional implications were quickly known, the theoretical foundations merit further examination, including a comparative approach, and if applicable European and international questions.It is therefore to clarify the tax concept of abuse of law, defining the abuse of law, namely its comprehensible aspect or not. It is the choice of that last idea that we made, namely to demonstrate the elusiveness of a notion of abuse of law.This demonstration leads necessarily to answer several questions. In particular, does a unique unanimously accepted concept exist? To what extend the notion of abuse of law cannot be found? Should the concept of abuse of law be elusive? If forced to find a common concept of abuse of law, isn’t it a challenge the institution’s logic and a withdraw of its efficiently? Should priority be given to a common approach of abuse of law definition by the European Union Member-States? What about the articulation of anti-abuse devices between them. It is among others the questions that have been raised in the developments.

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras endast på grund av att de är den legala ägaren av immateriella tillgångar. Transaktioner innehållande immateriella tillgångar ska prissättas med den metod som ger det mest tillförlitliga priset. Vid sidan av de traditionella prissättningsmetoderna medger OECD i rapporten, användandet av alternativa prissättningsmetoder baserade på exempelvis ekonomiska beräkningar. Uppsatsförfattarna anser att det trots uttalade problem finns förutsättningar att uppnå uppsatta mål. Detta på grund av ökade möjligheter till vinstallokeringar baserade på bidragande till värdeskapande. Den kritik som uppsatsförfattarna presenterar baseras på en risk för en ökad börda och osäkerhet för koncerner då bedömningarna vad som krävs för att skapa värde, är subjektiv och även på grund av den osäkerhet som uppstår vid tillämpningen av alternativa prissättningsmetoder. / BEPS is an OECD project, initiated by G20. The purpose of the project is to prevent base erosion and profit shifting through tax structures where profits are shifted to low tax jurisdiction. More specifically this thesis addresses BEPS action 8 and its work on transfer pricing aspects of intangibles. The purpose of this thesis is to investigate if the prerequisites exist to achieve the stated goals within action 8 and also to investigate problems that can affect the achievements. The goals of OECD with action 8 are ensure that transfer pricing of intangibles is not used to separate taxable income from the value creation activities. To achieve this OECD wants to ensure that the performance of functions, the use of assets and risk-taking is compensated since this is deemed to create value. Therefore OECD sets out to ensure that companies are not compensated only because of the fact that they are the legal owner of an intangible asset. Transactions with intangible assets shall be priced with the transfer pricing method that results in the most reliable arm’s length price. In addition to the traditional transfer pricing methods OECD states that alternative methods can be used if they result in the most reliable arm’s length price. The authors of this thesis consider that prerequisites exist to achieve the stated goals within BEPS action 8. This is primarily based on increased possibilities to ensure that profit allocations are made based on value creation. The criticism that the authors presents is based on the risk of increased burdens and an increased insecurity for MNEs since the assessments regarding what MNEs need to create value is subjective. Criticism is also based on the insecurity that arises when the alternative transfer pricing methods are used.

I en konkurrenskraftig marknad söker sig multinationella företag till lågskatteländer för attmaximera vinsterna. Luckor i lagstiftningen samt utvecklingsländer som söker kapital harfrämjat att många multinationella företag bedriver strategier för att undvika eller undgåbeskattning. Dessa strategier är inget som företag väljer att presentera i deras årsredovisning.Det samma gäller de sociala konsekvenser som skatteplanering kan medföra. Det finns delademeningar huruvida företagens beskattning borde ses som en del av företagens ansvar. Syftetmed studien är därför att lyfta fram hur transparenta multinationella företag är i sinårsredovisning kring beskattning och internprissättning till följd av skärpta riktlinjer. Baseratpå rekommendationerna i BEPS action 13 vill vi skapa en medvetenhet i hur bristandetransparens av beskattning samt internprissättning hos multinationella företag kan ses som ettCSR-problem. Studien grundar sig i en tvärsnittsstudie med en kvalitativ ansats. Genom eninnehållsanalys har vi samlat in datamaterial i form av årsredovisningar från ett urval av sexmultinationella företag. Utifrån den teoretiska referensramen har empirin analyserats vilkethar gett en förståelse huruvida företagen är transparenta kring sin beskattning ochinternprissättning. Resultatet visade på att det fanns en variation huruvida företag ärtransparenta i sin årsredovisning, generellt sätt höll sig samtliga företag på en låg nivå avtransparens. Vi kan konstatera att samtliga företag uttryckte att beskattningen utsatteföretagen för en riskexponering. Ett flertal av företagen uttryckte vidtagna åtgärder i och medimplementeringen av BEPS action 13, ändå var det bara två företag som såg beskattningensom en del av CSR. / In a competitive market, multinational companies are using low-tax countries to maximizetheir profits. Gaps in the legislation and developing countries searching for capital are twofactors why many multinational companies are undertaking strategies to avoid taxation. Thesestrategies are not disclosed in their annual report. The same applies to the social consequencesthat tax planning can entail. There are divided opinions whether corporate taxation should beseen as part of the corporate responsibility. The purpose of the study is therefore to highlightwhether multinational companies are transparent in their annual report regarding taxation andtransfer pricing as a result of new guidelines. Based on the recommendations in BEPS action13, the study aims to raise awareness of how insufficient transparency of taxation as well astransfer pricing of multinational companies can be seen as a CSR problem. The study is basedon a cross-sectional method with a qualitative approach. Through a content analysis data wascollected in the form of annual reports on a selection of six multinational companies. Basedon the theoretical framework, the empirical study has been analysed in order to determinewhether the companies are transparent about taxation and transfer pricing. The result showedthat generally all companies held a low level of transparency within their annual reports.However, all companies expressed that the taxation exposed the companies to a risk. Amajority of the companies expressed taking action as a result of the implementation of BEPSaction 13. However, only two companies saw the taxation as part of CSR.This thesis will continue in Swedish.

The Master’s thesis is concerned with establishing the transfer price of royalties. The thesis is divided into four parts. The theoretical part contains definitions of key words using international and domestic law. The analytical part includes a description of methods recommended by OECD and their use for royalties transactions. The practical part describes a methodical procedure for establishing the transfer price of royalties, which is then used in the next part for a model example.

No description available.

Actividad formativa equivalente a tesis (magíster en derecho tributario) / El presente trabajo tiene como finalidad analizar la suficiencia de la normativa antielusiva chilena para la prevención de la utilización abusiva de los contratos de derivados, con la única finalidad de disminuir la carga tributaria de uno o más contribuyentes. Para ello se analizará la naturaleza y fundamentos económicos para la suscripción de este tipo de instrumentos y los distintos tipos de contratos de derivados, especialmente aquellos más usados como son los contratos de Opciones, Futuros, Swaps y Forwards. Asimismo, se analizará el tratamiento tributario de los mencionados contratos a la luz de la Ley N° 20.544 del año 2011 que regula el tratamiento tributario de este tipo de instrumentos así como el tratamiento tributario que han tenido esta clase de contratos en el derecho comparado. En el segundo capítulo se analizarán brevemente las normas antielusivas existentes en la legislación chilena, especiales y generales, así como aquellas limitaciones establecidas en el Convenio Multilateral, aplicable a las disposiciones de los Convenios de Doble Imposición suscritos por Chile, tendientes a evitar la utilización abusiva de los mencionados convenios. Finalmente, se analizará la suficiencia de la normativa antielusiva, general y especial, contenida en la legislación nacional, a la luz de las recomendaciones de las acciones N° 4 y 5 BEPS las cuales buscan limitar la rebaja abusiva de intereses y montos que se asemejen a éstos y a la exigencia de la realización de una actividad sustancial para la deducción de gastos en determinadas jurisdicciones, así como la propuesta de soluciones para un adecuado control de los ingresos y gastos.

Title in English: Legal aspects of tax planning in the direct tax area Abstract: In 2012, the European Commission published its Recommendation on aggressive tax planning (2012/772/EU). To counteract aggressive tax planning, Member States should adopt a general anti-abuse rule (GAAR), which is drafted in the Recommendation. At that time, no one knew that GAARs would become obligatory for member states from 2019. In 2013, Organization for Economic Co-operation and Development (OECD) started the BEPS Project, which is considered the biggest revolution in the international tax law system since its creation in the 1950s. I introduce these initiatives and the legal instruments they bring. I focus on GAARs, which I consider to be the most important instruments. Their vagueness allows them to tackle any tax planning scheme. Their importance in the direct tax area grows as they become part of tax treaties based on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed on 7 July 2017 and part of the national legal systems of the EU member states based on the Council Directive (EU) 2016/1164 of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market. First part of this thesis focuses on...