This thesis deals with application issues of taxation of royalties on example of a company engaged in international trade with footwear and clothing. It shows how to aply taxes on the royalty paid between subsidiary located in the Czech Republic and the parent company based in Great Britain, on the basis of the license agreement. The work is a legal analysis of legislative sources and comparative analysis of Article 12 royalties in double taxation conventions concluded between the Czech Republic and OECD member countries.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements of the degree of Master of Commerce (specialising in Taxation), Johannesburg, 2017 / Tax Base Erosion and Profit Shifting (BEPS)1 has become an epidemic of global legal tax avoidance being used by Multinational Enterprises (MNEs). BEPS has resulted in the structuring of transactions within groups of companies, with these including: transfer pricing, manipulating prices of goods, services, management fees, professional fees, royalties, interest and dividends. This study is a critical analysis of South African legislation in relation to the Double Taxation Agreement (DTA) with the United Kingdom (UK). Reference is made to the Mutual Agreement Procedure (MAP) as proposed by the Organisation for Economic Co-operation and Development (OECD).2 Even though South Africa follows the OECD guidelines (2010),3 Advance Pricing Agreements (APA) are not included in South African legislation, which may result in double non-taxation or double taxation and disputes. Recourse in the event of double taxation is examined in this research report. The application of APA legislation in the UK, as a leading tax authority,4 is analysed, as well as Davis Tax Committee recommendations in relation to Transfer Pricing. KEYWORDS Advance Pricing Agreement, Arm’s length price, Base Erosion and Profit Shifting, Davis Tax Committee, Double Taxation, Double Taxation Agreement, Multinational Enterprises, Mutual Agreement Procedure, OECD, South African Revenue Service, Transfer Pricing. 1 Organisation for Economic Co-operation and Development (OECD). (n.d.a), ‘About BEPS and the inclusive framework’, <http://www.oecd.org/ctp/beps-about.htm>, retrieved 5 November 2016. 2 Organisation for Economic Co-operation and Development (OECD). (2010b), Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD. 3 Supra note 2. 4 Broomberg, E. B. (2007), Tax avoidance then and now, Tax Planning Corporate and Personal, vol. 21, no. 5, pp112-118. / GR2018

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) Johannesburg, 2017 / This report discusses how the outsourcing of services results in the creation of a service permanent establishment for a non-resident entity. The tax consequences that result from a service permanent establishment in South Africa and India, as the outsourced destinations, will be compared against each other. To remain globally competitive and to provide the best quality of work to clients, entities may decide to outsource services through a secondment arrangement or through a subcontracting arrangement, each having different tax implications. The parties must clearly indicate the type of arrangement in a contractual agreement, as an entity could create a service permanent establishment in a foreign jurisdiction. Non-resident entities often outsource services to organisations in South Africa and India. This report provides a comparative analysis of the income tax provisions applicable to a resident and a non-resident for both a company and individual in South Africa and India. It further analyses income tax provisions related to the definitions related to residency, for a company and an individual in terms of the Income Tax Act 58 of 1962 in South Africa and the Incometax Act, 1961 in India. Other provisions compared in this report include the tax rates, rebates and thresholds in terms of such legislation. Key Words: Non-resident, Resident, Corporate income tax, Personal income tax, South Africa, India, subcontracting, secondment, OECD Model Tax Convention, Double Tax Agreements and Permanent Establishment. / GR2018

International tax law forms in an increasingly globalized world a significant regulator applying to constantly expanding group of entities whose activities are not exclusively tied to the area of one country. On the contrary, due to the continuously increasing link between national economies these entities very often simultaneously operate across multiple territories which often results to not always clearly identifiable tax law implications. It may be noted that international cooperation between states got over long decades to the fairly high level, especially in terms of prevention of the negative effects of double taxation of income to the subject to income tax. These negative effects were seen, and indeed even today sometimes may be seen in the form of increased tax burden of tax subjects, which is related to unwillingness to cross-border activity. Also especially developed countries very often aim to support such cross-border activities due to a positive impact into their public budgets. On the other hand, it is still possible to see certain gaps which, if used appropriate by the tax entities open the way to circumvention of rules and general principles on which international cooperation on these issues is based. These problems are primarily based on the concept of tax sovereignty which...

O presente estudo trata do procedimento amigável e da arbitragem como métodos de solução de controvérsias envolvendo a dupla tributação no âmbito das convenções internacionais celebradas por diversos países. Com efeito, em virtude do desenvolvimento das tratativas comerciais, são recorrentes as discussões relativas à soberania dos países e ao limite de sua competência tributária, sendo que as convenções internacionais para evitar a dupla tributação surgiram como mecanismos para conciliação dos interesses dos Estados Contratantes e de seus contribuintes. Ocorre, contudo, que os acordos internacionais nem sempre são suficientes para dirimir todos os conflitos envolvendo a dupla tributação, exigindo-se a adoção de outros mecanismos, i.e. procedimento amigável e arbitragem, conforme previstos no artigo 25, da Convenção Modelo da Organização para Cooperação e Desenvolvimento Econômico. O procedimento amigável permite a negociação entre dois ou mais países visando solucionar eventual conflito surgido no âmbito da aplicação da convenção internacional, bem assim a integração de seu conteúdo e a resolução de problemas interpretativos que podem desvirtuar seu fim. A arbitragem, por sua vez, possibilita a composição pacífica dos Estados Contratantes mediante a submissão da controvérsia à apreciação de um tribunal arbitral composto por sujeitos altamente capacitados e com expertise sobre a matéria. A despeito das inúmeras vantagens apresentadas por esses mecanismos, o Brasil não adota o procedimento amigável e ainda não incluiu a arbitragem em suas convenções internacionais, de modo que é imperativo o estudo de referido tema para o incremento e a harmonização das relações internacionais mantidas pelo país e seus contribuintes. / The present study deals with the mutual agreement procedure and arbitration as methods of resolving disputes involving double taxation in tax treaties signed by several countries. Indeed, due to the development of commercial trades are currently the discussions on the sovereignty of states and the limit of its tax competence, so the tax treaties for the avoidance of double taxation have emerged as mechanisms for reconciling the interests of the Contracting States and its taxpayers. However, these tax treaties are not always sufficient to resolve all conflicts of double taxation by requiring the adoption of other mechanisms, such as mutual agreement procedure and arbitration as provided for in Article 25 of the Model Convention of the Organization for Economic Co-operation and Economic Development. The mutual agreement procedure allows the negotiation between two or more countries to resolve any conflicts arising in the scope of tax treaty, as well as the integration of content and the resolution of interpretive issues that can prejudice its finality. Arbitration, on the other side, enables the peaceful settlement of the Contracting States through the submission of the dispute before an arbitral tribunal composed of highly trained individuals and expertise on the matter. Despite the many advantages presented by these mechanisms, Brazil does not adopt the mutual agreement procedure and the arbitration is not yet included in their tax treaties, so it is imperative the study of theme for the improvement and harmonization of international relations retained by country and its taxpayers.

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2015-05-18T19:06:42Z No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5) / Made available in DSpace on 2015-05-18T19:06:42Z (GMT). No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5) Previous issue date: 2013-10-23 / The present work aims to analyze the phenomenon of double taxation with respect specifically to tax the income of individuals. In the Introduction, it is some considerations about the changes occurred in trade relations between the countries from the last century. In Chapter I, we analyze the International Tax Law, as an expression of state sovereignty itself. And the principles of territoriality and universality. In Chapter II, considerations concerning the obligation of international law and, therefore, treaties which are their sources are made. Are studied treaties, notably those involving tax in Chapter III. Have called for the application of the double taxation agreements with the Vienna Convention on the Law of Treaties and the hierarchical relationship of treaties in Brazil. In Chapter IV, it is an analysis of double taxation. Fiscal neutrality and unilateral measures to neutralize the double taxation. In Chapter V, is considered the tax treatment of the income of individuals in Brazil, in the context of international law in the two situations: the existence or not of an agreement on double taxation . These two situations are addressed individually in the following Chapters VI and VII. In Chapter VIII, brings up the issue of tax avoidance. In Chapter IX, it is the relationship between the double taxation agreements and human dignity. In Chapter X, presents a conclusive overview on the topic. / O presente trabalho pretende fazer uma análise do fenômeno da dupla tributação internacional com relação especificamente ao imposto sobre a renda da pessoa física. Na Introdução, faz-se algumas considerações a respeito das mudanças havidas nas relações comerciais entre os países a partir do século passado. No Capítulo I, é analisado o Direito Tributário Internacional, como expressão da própria soberania do Estado. E, os princípios da territorialidade e da universalidade. No Capítulo II, são feitas considerações acerca da obrigatoriedade do direito internacional e, por conseguinte, dos tratados que são suas fontes. No Capítulo III, são estudados os tratados, notadamente os de natureza tributária. Propugna-se pela aplicação nos acordos de bitributação da Convenção de Viena sobre o direito dos tratados e a relação hierárquica dos tratados no Brasil. No Capítulo IV, faz-se uma análise sobre a dupla tributação. A neutralidade fiscal e as medidas unilaterais para neutralizar a dupla tributação. No Capítulos V, é analisado o tratamento fiscal dos rendimentos das pessoas físicas no Brasil, no contexto do direito internacional nas duas situações: existência, ou não, de um acordo contra a dupla tributação. Essas duas situações são isoladamente enfrentadas nos Capítulos seguintes: VI e VII. No Capítulo VIII, traz-se a problemática da elisão fiscal. No Capítulo IX, faz-se a relação entre os acordos de bitributação e a dignidade da pessoa humana. No Capítulo X, apresenta-se uma síntese conclusiva sobre o tema.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-03-21T12:44:34Z No. of bitstreams: 1 Rodrigo Leal Griz.pdf: 1554316 bytes, checksum: 7465737fc0015592738be656bfd52c41 (MD5) / Made available in DSpace on 2017-03-21T12:44:34Z (GMT). No. of bitstreams: 1 Rodrigo Leal Griz.pdf: 1554316 bytes, checksum: 7465737fc0015592738be656bfd52c41 (MD5) Previous issue date: 2017-03-09 / Fundação São Paulo - FUNDASP / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This thesis has as its objective the analysis of pluritaxation, including double taxation and bis in idem in tax law, from the perspective of the logic-semantic constructivism and the hermeneutic analitic method. This thesis consists of three chapters. The first chapter builds a historic-constitutional analysis and proposes a definition for pluritaxation, and alongside correlated concepts. The second chapter analysis the criteria which allows the abstract identification of the incidence of pluritaxation. The third and final chapter, taking into account the Brazilian constitutional system, from the perspective of the constitutional distribution of tax jurisdiction, establishes the limits to pluritaxation. At last, it was possible to conclude that the tax legal fact (taxable event) is the only identification criterion for pluritaxation. As such, a case by case analysis shall be necessary. Furthermore, it can be asserted that for each tax species there are constitutional provisions which prohibits and/or allows pluritaxation. Nevertheless, there is an implicit principle that guides the interpretation in order to avoid the pluritaxation, which will solely be possible if explicitily set forth by Constitution / Esta pesquisa teórica tem por objeto analisar a pluritributação, incluindo a bitributação e o bis in idem no direito tributário interno, sob a perspectiva do constructivismo lógico-semântico e do método hermenêutico-analítico. O texto foi divido em três partes. No primeiro capítulo, fez-se uma análise histórico-constitucional e propôs-se uma definição para pluritributação e alguns conceitos correlatos. No segundo capítulo, buscou-se analisar os critérios que permitem identificar abstratamente a ocorrência da pluritributação. No terceiro e último capítulo, se estabeleceu, a partir do sistema constitucional brasileiro, sob a perspectiva da repartição constitucional de competência tributária impositiva, os limites para a pluritributação. Ao final, concluiu-se que o fato jurídico tributário, em relação com o evento jurídico (suporte fático) abstratamente previsto, é o único critério de identificação da pluritributação e que, por isso, pode exigir a análise caso a caso, bem como que há hipóteses de proibição e de permissão constitucional da pluritributação para cada uma das espécies tributárias. Porém, há um princípio que norteia a interpretação no sentido de evitar a pluritributação, a qual apenas é permitida quando houver expressa previsão constitucional

This diploma thesis analyzes several aspects of taxation when entering a foreign market. The first chapter explains the difference between nominal and effective tax rates and tax burden regulation by enterprises during the current debt crisis. The second chapter deals with double taxation agreements and methods that eliminate double taxation. The third chapter describes the rules of transfer pricing and advance pricing agreements. The last chapter focuses on tax incentives and risks of taxation, especially tax avoidance, tax evasion and the negative attitude of developed countries against tax havens.

This thesis comprises of a theoretical taxation background of German and Dutch holding companies with respect to the Czech Republic. It analyzes different incomes generated by the holding companies and focuses on comparison of possible tax scenarios. The scope of the work extends beyond mere description and analysis of relevant taxation - it attempts to add value by comparing advantages and disadvantages of the aforesaid countries for establishing a holding company. The work has always its firm foundations in the Czech legislation and continues to scrutinize a network of international double taxation treaties and a system of European directives. The core lies in analysis of different holding structures and in analysis of different income taxation, in particular income from dividends, capital gains, interests and royalties. Additionally, the thesis touches on issues related to permanent establishments, transparent entities and beneficial owners of the entire holdings. There are three real-based examples of individuals or entities which plan on establishing a holding company either in Germany or in the Netherlands and follows their decision making process. They are (i) US based software producer, (ii) individual investor in organic farming, and (iii) investment fund with minority shares in projects....

Submitted as Ph.D thesis. Bibliography: leaves 225-235.