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1	Daňová konkurence v USA a v Evropské unii / Tax Competition in the USA and in the European Union Búry, Tomáš January 2013 (has links) The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the tax competition in the EU. The fourth part presents the evaluation and the comparison of the tax competition in both systems. The final part concludes with certain normative recommendations for the future of the EU tax system which are made with respect to their applicability for current deliberation of the reform of the taxation in the European Union. The performed analysis yielded interesting results. Contrary to the expectations, it was determined that the tax competition in the US was more intense than in the EU and the tax practices used by some US states included at least the same level of unfairness as those used by some member states in the EU.
2	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa
3	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa

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