Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-14T11:45:39Z No. of bitstreams: 1 Larissa Pimentel de Lima.pdf: 1354555 bytes, checksum: a67dc7c22badee005ae08f53d681d012 (MD5) / Made available in DSpace on 2018-12-14T11:45:39Z (GMT). No. of bitstreams: 1 Larissa Pimentel de Lima.pdf: 1354555 bytes, checksum: a67dc7c22badee005ae08f53d681d012 (MD5) Previous issue date: 2018-11-27 / This paper’s purpose is to analyze the application of the legal regime for the taxation of profits obtained abroad in cases involving companies located in countries that have signed a Treaty to Avoid Double Taxation (DTTs). Current Brazilian legislation establishes the prevalence of international treaties and conventions over domestic legislation. The Brazilian Federal Revenue Service understands that there is a supposed compatibility between the section 74 of Provisory Measure No. 2158 (taxation of foreign profits) and DTTs, so that the taxation of these profits earned abroad is due by Brazilian companies. Moreover, despite change in the legislation with Law No. 12,973/2014, the discussions of the past remain equally applicable, since this issue was not addressed in the text of the new Law. . In the present work, we intend to analyze the possibility of taxation of the profits obtained by the subsidiaries located in countries that have DTTs with Brazil in light of the new legal regime introduced by Law 12,973/2014, in order to guarantee greater legal certainty for the taxpayers. Our conclusion is that the application of DTTs should be sustained and taxation provided in Law 12,973/2014 should not be applicable in this situation, but this lack of harmony generates insecurity for the taxpayer and complexity in the interpretation of the rules. Thus, there is high expectation that litigation in our administrative and judicial courts will continue on this issue / O presente trabalho tem por objeto a análise aplicação do regime jurídico da tributação dos lucros auferidos no exterior nos casos em que envolvem empresas localizadas em países que celebraram Tratado para Evitar a Dupla Tributação (“TDT”). A legislação brasileira vigente prevê a prevalência dos Tratados e Convenções internacionais sobre a legislação interna. A Receita Federal do Brasil entende que existe uma suposta compatibilidade entre o preceito do art. 74 da Medida Provisória nº 2158 (tributação de lucros no exterior) e os TDTs, de forma que a tributação desses lucros auferidos no exterior é devida pelas empresas brasileiras. E ainda, apesar da instituição da nova sistemática de tributação dos lucros no exterior da Lei nº 12.973/2014, as discussões do passado permanecem igualmente aplicáveis, visto que essa questão não foi tratada no texto da nova Lei. Nesse sentido, a escolha do tema em análise decorreu da necessidade de aprofundar o estudo acerca da possibilidade de tributação dos lucros auferidos pelas controladas localizadas em países que possuem TDTs com o Brasil à luz do novo regime jurídico introduzido pela Lei nº 12.973/2014, a fim de garantir uma maior segurança jurídica aos contribuintes. Nossa conclusão é que deve ser sustentada a aplicação dos TDTs e afastada a tributação nos termos da Lei 12.973/2014, porém essa falta de harmonia gera insegurança para o contribuinte e complexidade na interpretação das normas. Desta forma, há grande expectativa de que os litígios em nossos tribunais administrativos e judiciais continuem sobre esse tema

This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce. In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce. The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, <em>prima facie</em>, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.</p>

Ziel der vorliegenden Arbeit ist es, auf der Grundlage des OECD-Musterabkommens für einen in Deutschland unbeschränkt einkommensteuerpflichtigen Gesellschafter die steuerliche Behandlung einer Beteiligung an einer ausländischen intransparent besteuerten Personengesellschaft zu untersuchen. Auf der Grundlage dieser Ergebnisse wird geprüft, ob und gegebenenfalls unter welchen Bedingungen die Beteiligung an einer intransparent besteuerten Personengesellschaft steuerlich vorteilhafter ist als die Beteiligung an einer transparent besteuerten Personengesellschaft oder an einer Kapitalgesellschaft. Zu Beginn der Arbeit wird als Basis für den weiteren Fortgang die Auslegung von Doppelbesteuerungsabkommen und die Einordnung ausländischer Personen- und Kapitalgesellschaften im Hinblick auf die Anwendung des deutschen Steuerrechts und des Abkommensrechts untersucht. Die folgenden Kapitel beschäftigen sich mit der steuerlichen Behandlung bei der Gewinnentstehung, beim Gewinntransfer, bei Verlusten, bei Leistungsbeziehungen zwischen Gesellschaft und Gesellschafter sowie bei Einkünften aus Drittstaaten. Im Schlusskapitel werden die Ergebnisse vergleichend gegenüber gestellt und es erfolgt ein Steuerbelastungsvergleich.

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Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Problems, relating to the imposition of direct taxes on e-commerce, calculation and collection thereof in e-commerce are discussed in the final Master's thesis with reference to the laws of the Republic of Lithuania, by comparing them with the model of the double taxation avoidance agreement of the Organization for Economic Co-operation and Development as well as the remarks of the experts of this Organization. Criteria, according to which the e-commerce taxation jurisdiction is applicable, are given herein. Collection of direct taxes of e-commerce in performance of e-commerce activities via server as well as permanent registered office is analyzed.

On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders from 35% to 44.45%, unless they are resident of countries that have treaties to avoid the double taxation with Chile. / El 29 de septiembre de 2014 fue promulgada una significativa reforma tributaria en Chile cuyas normas irán gradualmente entrando en vigencia desde el día 1 de octubre de 2014. Entre las modificaciones más importantes, está la creación de dos regímenes alternativos de tributación que remplazarán al actual régimen de tributación integrado a partir del año 2017: (i) el régimen de renta atribuida y (ii) el régimen parcialmente integrado. El primero de ellos hará tributar a los dueños de las empresas en el mismo ejercicio que las utilidades se generen (sean éstas distribuidas o no). El segundo, aumentará la carga impositiva total respecto a los inversionistas extranjeros residentes en países con los que Chile no ha suscrito convenios para evitar la doble tributación de un 35% a un 44,45%.