Treaties for the avoidance of double taxation This thesis deals with treaties for the avoidance of double taxation, which initially gives a general definition of taxation, then the essential elements of treaties for the avoidance of double taxation and based on the analysis and comparison draws conclusions. The thesis aims to give a comprehensive overview of the issues concluding treaties for the avoidance of double taxation and show what influence they can have on individual provisions of the cross-border effects of economic entities. I start from the hypothesis that the actual provisions of individual contracts can affect decision-making bodies, whether in the country to do business or not. In conclusion, this hypothesis is confirmed. The first chapter of this thesis deals with the taxation generally. Formulates double taxation in general, the various essential elements of taxation as subject to tax, the tax rate. It also deals with the sources of the Czech tax law, the emergence of double taxation and the method of its solution. This chapter also deals with tax crimes, i.e. tax havens, manipulation of transfer prices and freight handling. The second chapter focuses on agreements on avoidance of double taxation. It describes the OECD model treaty, the UN, including their development and highlights...

M.Com. (SA and International Tax) / The term “beneficial owner” is found in 64 of the 71 double tax agreements signed by South Africa. However, there is no definition of the term in the Income Tax Act or within the orbit of international taxation. There are international court cases in relation to the interpretation of the term. The fact that there are inconsistencies in the treaties signed by South Africa may result in treaty shopping opportunities. The study aims to define the term “beneficial owner”; to view other necessary acts and other forms of supporting legislature when interpreting a treaty; and subsequently, to explore the term as used in South African double tax agreements.

Trabajo de investigación que analiza el concepto de establecimiento permanente contenida en nuestra legislación y se irán identificando los problemas que surgen a la hora de aplicarlas; sumado a esto se analizaran los distintos convenios para evitar la doble tributación (CDI) suscritos por el Perú y por ultimo las iniciativas BEPS (Base Erosion and Profit Shifting), que son aplicables a los paises pertenecientes y adherentes de la OCDE. / Trabajo de investigación

83 RESUMÉ Methods of double taxation avoidance and using thereof in the Czech tax law The Master Thesis deals with the methods of international double taxation avoidance as they are set out by the OECD (Organisation for Economic Co-operation and Development) and UN (United Nations) Model Conventions, as well as by the international bilateral treaties concluded by the Czech Republic based on these model conventions. The definition of the basic terms used by the Czech tax law is first set out by the Thesis. Then later the Thesis focuses on the two fundamental model conventions being the OECD model and the UN model, on the "model" treaty concluded by the United States of America, and on the double taxation avoidance international treaties in general - their role, reasons and possible use. The European law regarding the international double taxation shall also be mentioned, i.e. directives of the European Union, decisions of the Court of Justice of the European Union, or eventually the other initiatives brought up at the European Union bases. The fundamental part of the Thesis regards the methods of the double taxation avoidance: the exemption method and the credit method, including their types. Each of the mentioned methods (full exemption, exemption with progression, full credit and ordinary credit) is...

The aim of diploma thesis is to analyze realization of a Convention for the avoidance of double taxation between the Czech Republic and the Republic of Austria. The paper explains what the international double taxation is and describes the types and methods of its prevention. It describes difference between tax residents and tax nonresidents. Further it describes development of Conventions for the avoidance of double taxation between the Czech Republic and the Republic of Austria and compares the Convention No. 48/1979 and No. 31/2007 which were applied in mutual tax relations between both countries. The paper is mainly focused on the situation of Czech tax residents who receive incomes from employment in Austria and shows on practical examples how the situation developed from 2007 to present. It describes the complicated situation of taxpayers in 2008, when they first proceed according to a new Convention between both countries and explains the calculation of the "super-gross wage" when incomes are from employment abroad. The paper also describes the approach to Austrian taxation of interest payments and resolve procedure Czech taxpayers in these cases. Finally, this paper examines the attitudes of both countries to adhere to Convention for the avoidance of double taxation and describes the difficult situation of Czech taxpayers with incomes from Austria.

1 Abstract: The tax system and agreements on the avoidance of double taxation This diploma thesis "The tax system and agreements on the avoidance of double taxation" is focused on practical issues in the field of using international corporate structure in order to decrease the tax liability applicable on entrepreneurs. The diploma thesis includes the basic description of the legal rules applicable in the Czech Republic, such as acts and also international treaties. In the field of EU law, the diploma thesis described briefly EU directives based on which it is possible to transfer dividends, interest and royalties between mother and daughter companies without withholding tax payable in the Czech Republic. International treaties described in this diploma thesis were double taxation avoidance treaties between the Czech Republic and Cyprus and between Cyprus and Seychelles. First part of the diploma thesis is describing legal regulation of income taxes applicable in the Czech Republic. It is aimed mainly on interests, dividends and royalties. The first part of the diploma thesis is of theoretical nature which gives basics for the second and third part which practically analyze possibilities to decrease tax burdens of entrepreneurs. Second part of the diploma thesis brings analysis of individual model situations...

This master's thesis aims to describe legislation of international and national double taxation. Furthermore, this paper deals with the term tax and puts down following questions: what does a tax represent; what is the subject of a tax; who is a resident and who is a non-resident. At the same time the master's thesis focuses on the history of international double taxation, consequences of double taxation and last but not least on the tax avoidance. The master's thesis is comprised of three chapters that are divided into more detailed subchapters. The first chapter deals with a tax as such in the Czech legal system and primarily deals with a tax as the most important source of financing of state budgets because the whole public sector is funded by taxes. Furthermore, it introduces to the issue of double taxation as a negative economic phenomenon for taxpayers and to the methods of the state intervention into a removal of double taxation whether national or international. In general the methods of prevention of double taxation are analyzed. The second chapter describes international treaties about prevention of double taxation. Nowadays taxpayers have a certainty due the international treaties about prevention of double taxation because they have a possibility to get to know the legal regime that will...

This dissertation studies two interesting business cycle issues. The first issue concerns the effectiveness of tax policies in stimulating an economic recovery. The second issue concerns the costs of business cycle fluctuations to an investor who chooses to invest in risky assets. The first essay evaluates the effectiveness of the "end of double tax" policy in stimulating an economic recovery by analyzing the transitional dynamics of the economy's aggregates toward the steady states. The effectiveness of this policy is compared with two alternative policies that reduce corporate income or personal income taxes. Although all of these tax policies are found to stimulate the economy's levels of output and investment, the "end of double taxation" appears to exert the most significant impact on the aggregate levels of these variables in the short run. Based on this finding, we claim that the "end of double taxation" is an effective policy for stimulating an economic recovery in the short-run. In a thought-provoking exercise Lucas (1987 and 2003) argues that the welfare costs of business cycles is negligible. The second essay follows up on this argument by incorporating prospect theory into the formulation of individual preferences. Prospect theory proposes that agents care about changes in their wealth level rather than the level of their final wealth, and individuals are also taken to be more sensitive to losses than gains in their financial wealth. According to the prospect theory, therefore, the agents take fluctuations in the asset returns seriously. Results from empirical tests find that an individual investor, on average, would give up2.58-9.49% of the average returns, she receives from investing in the risky asset, in order to eliminate all the fluctuations associated with her asset returns. This result is interpreted as an indication of much larger welfare costs than Lucas' estimates.

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 - March, 2015 / Where Contracting States to a Double Taxation Agreement (DTA) refer to their respective domestic law concepts in respect of determining residence for purposes of a DTA, conflicting results may arise which can lead to double taxation and Contracting States being denied treaty relief. The interpretation of the concept of ‘Place of Effective Management’ as found in the residency tie-breaker clause in Art 4(3) of DTAs (based on the OECD Model Tax Convention on Income and Capital) used to resolve issues of dual-resident companies for purposes of applying the DTA, provides a pertinent example of a need for a common international understanding of treaty terms in order to avoid such potential conflicts. This paper explores how the term ‘Place of Effective Management’ should be interpreted in the above context by a South African court of law in order to conform to an internationally accepted meaning of the phrase.

Wien, WirtschaftsUniversität, Thesis (doctoral).