M.Comm. / Belastinginsentiewe is daarop gemik om handel met ander lande te bevorder deur buitelandse beleggers aan te moedig om hul geld in die betrokke land te investeer. Dit dien terselfdertyd as aansporing om in spesifieke besighede te bele of spesifieke bedrywe te beoefen. Die studie het ten doel om belastinginsentiewe in Suid-Afrika te ontleed en dit te vergelyk met die van ander lande. Waar moontlik word aanbevelings gemaak oor hoe en waar daar in Suid-Afrika beter van belastinginsentiewe gebruik gemaak kan word. Daar word spesifieke aandag aan die toepassing van die belastinginsentiewe in die verskillende lande gegee.

L’objectif fondamental de cette thèse consistait, après avoir relevé la complexité du lien entre l’économie et l’environnement, à mettre en évidence d’une part, les différents travaux et analyses sur la théorie des havres de pollution ainsi que les théories concurrentes et d’autre part, à apporter une contribution empirique à cette théorie. Ainsi, en évaluant empiriquement l’attractivité de l’Amérique latine et de l’Europe pour les entreprises manufacturières espagnoles appartenant auxsecteurs réputés polluants, on s’est évertué à montrer que les déterminants de cet attrait vers ces deux régions ne suivent pas la même trajectoire. Pour ce faire, nous utilisons un modèle gravitaire développé au moyen de l’économétrie des données de panel. C’est autour de ces points centraux que se sont articulés les quatre chapitres de notre thèse. Nos résultats valident l’existence d’effets de havres de pollution en Amérique latine, renforçant ainsi les conclusions tirées par les défenseurs de cette théorie. Ainsi, les localisations des industries polluantes espagnoles dans cetterégion sont déterminées par la présence simultanée des économies d’agglomération, d’une main d’oeuvre qualifiée et un engagement environnemental faible conjugué à un climat institutionnel douteux caractérisé par une présence massive de l’Etat dans l’économie et une banalisation de la corruption. Il convient de préciser que cette présence espagnole semble moins concernée par les libertés politiques et civiles dans la région, par les niveaux d’imposition et par la taille du marché domestique. Concernant la présence espagnole dans les pays européens, ce sont plutôt lesstratégies horizontales qui paraissent dominer les politiques d’internationalisation des entreprises polluantes espagnoles. Ces dernières semblent prêter bien plus d’attention à des facteurs tels que la qualité de la main-d’oeuvre, la performance des infrastructures, les économies d’agglomération et l’accès au marché qu’à la sévérité de la politique environnementale locale. / We have plotted a complex link between Economy and Environment, consequently we could determined the main objective of this thesis which was on one hand to highlight various papers and studies about the theory of contamination havens and about others competitive theories, and on another hand, to propose an empirical contribution to these theories. Thus, by evaluating the attractiveness of Latin America and Europe for Spanish manufacturing corporations involved in sectors known as contaminated, we focused on the fact that the determinants of this attract to both regions don’t follow the same way. In order to fulfill this specific study, we have used a gravity model developed using econometric panel data. Indeed, we have built our four main chapters of the thesis around these major points. The results obtained can argue that effects of contamination havens effectively exist in Latin America, strengthening conclusions put out by the defenders of this theory. Moreover, the place where are located Spanish contaminating manufacturing in thisregion are determined by the existence of agglomeration economies, skilled labor market, a weak engagement in environment issues united to a high level of corruption governmental institutions.In consequence, we can add that the Spanish government in this zone feels less concerned by the quality of way of life and liberty of citizens than by levels of taxes and size of domestic market. Concerning the Spanish implementation of strategies in these Europeans countries, the most relevant are horizontal strategies which seem to dominate internationalization process in Spanish contaminating manufacturing. These ones seem to pay attention to the quality of skilled labor forces, strength of infrastructure, agglomeration economies and access to the market more than the control of environmental local policies.

Le terme offshore est communément utilisé pour désigner la mise en place d'une entité juridique dans un pays où celle-ci n'exerce aucune activité. Par cette implantation, cette entité pourra bénéficier de certains avantages fiscaux. Or ce mécanisme d'optimisation fiscale peut être contourné de manière illégale. De nombreuses juridictions offshore ont alors été pointées du doigt pour leur manque de transparence et jugées responsables de l'évasion fiscale. Parmi ces centres financiers offshore, Maurice se distingue des autres places financières dans la mesure où elle s'attache à respecter les normes internationales tout en continuant de développer son secteur offshore. Ainsi, l'intérêt de cette thèse est de présenter les caractéristiques de chaque entité offshore et leur fonctionnement afin de comprendre comment elles peuvent être détournées de leur objet initial. Cette présentation passe dans un premier temps par l’analyse des entités offshore et leur exploitation puis dans un second temps leur régulation. On constate alors que la juridiction mauricienne est injustement qualifiée de paradis fiscal et encourent les mêmes risques que les plus grandes places offshore. Maurice a su ainsi concilier ses intérêts en trouvant un équilibre entre l’exploitation économique de son secteur offshore et l’application rigoureuse des normes internationales. / The term offshore is commonly used to refer to the establishment of a legal entity in a country where it has no business.For this implementation, this entity can entain certain tax benefits. But this tax optimization mechanism can be bypassed illegally. Many offshore jurisdictions were then blamed for their lack of transparency and held for tax evasion. Among these offshore financial centers, Mauritius differs from other financial markets as it strives to meet international standards while continuing to develop its offshore sector. Thus, the interest of this thesis is to present the characteristics of each offshore entity and its operations in order to understand how they can be diverted from their original purpose. This presentation is an analysis of each offshore entities, their operations and their regulation. We can found that the Mauritian juridiction is unfairly labeled as tax havens and face the same risks as the largest offshore places. Mauritius has thus reconcile its interests by finding a balance between the economic exploitation of its offshore sector and the strict application of international standards.

The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.

The master´s thesis is focused on the characteristic of tax havens and their possible utilization. On the basis of the literature in the theoretical part there are described the basic assumptions of international tax planning, agreements for the avoidance of double taxation and tax havens. Analytical part describes selected tax havens. The practical part of the thesis deals with the possibilities of tax optimalization through the utilization of tax havens.

Master thesis deals with tax havens and their utilization. In the teoretical part are defined fundaments of the tax havens and their utilization. Next part of thesis is analysis of tax havens in the Middle East. In this part focus is on coutries like Bahrain, Qatar or United Arab Emirates. Based of founded facts are concluded recommendations for concrete company with aim to reduce taxation.

Two watersheds on the southern end of Havens State Wildlife Management Area, Roanoke County, Virginia, were sampled for vascular plant species richness. Two-hundred and forty-eight species were identified. Three methods of sampling for species richness in eastern forests were compared: timed-search meanders, belt transects, and plots. Meanders and transects located more species in the same amount of time as plots. Plot sampling encompassed only two-thirds of the richness known from the site. Species-area and species-effort relationships were described by exponential models (number of species = In (area + 1), and number of species = In (time + 1)). Models were used to predict numbers of species which might have been found had more area been sampled or had more time been spent searching. Species-area models yielded more conservative, and probably more accurate, predictions than species-time models. Predictions of species numbers were reasonable for areas as large as 60 ha, but were rather large for areas the size of Havens (2800 ha). Sufficiency of search effort was judged using species-area and species-effort curves. However, it was difficult to tell whether the curves approached horizontal or not. Therefore, this was not a good technique to judge sampling adequacy. Species composition observed by each of the three methods was different. Composition of species lists was 65% similar between meanders and transects, and only 51-58% similar between plots and other methods. These figures were within an expected range. A combination of two methods or repeated meanders was recommended in order to identify a higher proportion of the species present. Seasonal and observer differences, and the effect of learning and taxonomy on richness estimates were discussed. / Master of Science

Legal aspects of the fight against tax evasion The aim of this thesis is an analysis of selected institutes fighting against tax evasion. Furthermore, an analysis of reasons for their implementation, their purpose and the problems associated with them. Also the current impact of tools that have been part of Czech law for long is reviewed. The thesis is divided into 8 chapters. The first chapter deals with basic concepts, such as a tax, its functions and principles. The second chapter discusses what is tax evasion, the issue of defying what is still considered a tax evasion and what not, and also highlights the socio- economic origin of tax evasion. Furthermore, the chapter summarizes effective and necessary tools in fight against tax evasion in the European Union, which provides the legal framework in tax laws for the Czech Republic. Finally, this chapter is an overview of the effects of cooperation and active battle against tax evasion within the European Union. In following chapters, various mechanisms are analysed. The first is an inspection report, a new tool introduce on 1/1/2016. This chapter also describe problems of carousel fraud and the analysis of the constitutional complaint filed related to this institute. Other instruments are the reverse charge and the concept of liability. These two...

Diploma thesis "Tax Havens in Europe- Case Study" analyses offshore business in Europe at the turn of years 2017 and 2018 from legal and economic perspective. The first chapter is an introduction to tax havens. The second chapter clarifies legal regulations of offshore business in Europe. The third chapter applies theoretical knowledge from previous chapters in a case study.

Les scandales financiers survenus ces dernières années et l'hémorragie des recettes fiscales ont remis sur le devant de la scène la lutte contre les paradis fiscaux. Au niveau national, la France et les États-Unis ont mis en place tout un arsenal de dispositifs afin de mettre un terme à l'utilisation des paradis fiscaux. Ils ont renforcé leur législation, qui met l'accent sur la coopération en matière fiscale. L'efficacité de la lutte contre les paradis fiscaux nécessite également une intervention au niveau international. L'Organisation de Coopération et de Développement économiques en est le chef de file et met en œuvre une série de mesures en faveur de la coopération en matière fiscale, tout comme l'Union européenne. C'est donc autour de deux axes que se constitue la lutte contre les paradis fiscaux : l'unilatéralisme et le multilatéralisme. / Financial scandals and the massive drain of tax revenue have highlighted the fight against tax havens. At a national level, France and the United States are strengthening their laws in order to eradicate tax havens. They focus on tax cooperation. But the fight has to be also at an international level. The OECD and the European Union are adopting an important series of measures about tax cooperation. The fight against tax havens is organized around two main lines: unilateralism and multilateralism.