Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-23T12:21:51Z No. of bitstreams: 1 Carlos Yury Araújo de Morais_.pdf: 1179842 bytes, checksum: 7ff03fc404c101da11f875aae0d7420e (MD5) / Made available in DSpace on 2015-10-23T12:21:51Z (GMT). No. of bitstreams: 1 Carlos Yury Araújo de Morais_.pdf: 1179842 bytes, checksum: 7ff03fc404c101da11f875aae0d7420e (MD5) Previous issue date: 2014-10-28 / Nenhuma / Por meio da análise fenomenológico-hermenêutica, busca-se construir o sentido hermenêutico adequado para a concretização do dever constitucional de pagar tributos na esfera da tributação internacional. Pela conjugação dos métodos histórico, comparativo e monográfico, descrevem-se, inicialmente, os postulados que envolvem os direitos fundamentais e a tributação, enfatizando a dignidade da pessoa humana como mola mestra para a compreensão da atividade tributária do Estado. Desenvolve-se a ideia de capacidade contributiva como corolário da igualdade e da solidariedade, partindo para uma análise do direito tributário internacional, compromissada com a concretização dos valores constitucionais. Considera-se que os institutos de direito tributário internacional partem do ordenamento interno, dialogando com as construções realizadas por organismos supranacionais e com outros ordenamentos. Utilizando-se o conceito de transconstitucionalismo, constrói-se a relação de comunicação entre os diversos ordenamentos no sentido de que os problemas relacionados aos direitos fundamentais são comuns a todos e conjugam um agir comum para debelar suas violações. Esse diálogo entre ordenamentos é fundamental para sanar os problemas decorrentes do desenvolvimento de uma cadeia de produção global, a qual rompeu com os paradigmas modernos, especialmente a soberania e a territorialidade. Conclui-se que, em face deste fenômeno, os Estados passaram a perder base arrecadatória, adotando práticas que ofendem os direitos fundamentais dos contribuintes. Observa-se ainda que, na mesma medida, há irradiação também dos deveres fundamentais dos contribuintes, transconstitucionalizando o dever de pagar tributos. A partir desta irradiação, afirma-se que os paradigmas clássicos sobre soberania e territorialidade devem ser revistos para albergar o entendimento de que a concretização da Constituição ocorre com a assimilação de conceitos e construções comuns aos diversos sistemas constitucionais e supranacionais. A concretização dos direitos e dos deveres fundamentais dos contribuintes, na seara internacional, está ligada à adoção de uma linguagem comum da abertura pragmática entre os ordenamentos, a fim de que seja alcançada a equidade tributária. Nesse sentido, a construção do sentido hermeneuticamente adequado do dever fundamental de pagar impostos passa necessariamente pela interpretação em três níveis em relação ao sistema interno e albergando os conceitos postos também no nível internacional. / Through the phenomenological-hermeneutic analysis, it is intended to build an adequate interpretation to the constitutional duty to pay taxes in the sphere of international taxation. By the combination of historical, comparative and monographic methods, it is firstly described the postulates regarding fundamental rights and taxation, emphasizing the dignity of the human person as the mainspring for understanding the jurisdiction to tax. The idea of ability to pay as a corollary of equality and solidarity is then developed, departing from an analysis of international tax law committed to the achievement of constitutional values. It is considered that the institutes of international tax law run of domestic law, in dialogue with the constructions made by supranational bodies and with other systems. Thus, using the concept of transconstitucionalism to build the relationship among different communicational systems, it is said that problems related to fundamental rights are a common ground to all countries and demands a common action in order to overcome their violations. This dialogue between systems is critical to address the problems arising from the development of a global production chain, which broke with modern paradigms, especially the concept of sovereignty and territoriality. It is concluded that in the face of this phenomenon, states began to lose tax collection base, adopting practices that offend the fundamental rights of taxpayers. It is also observed that there is also an irradiation of the fundamental rights of taxpayers, transconstitucionalizing the duty to pay taxes at the very same extent. From this point on, it is stated that the classic paradigms of sovereignty and territoriality should be revised to accommodate the understanding that implementation of the Constitution occurs with the assimilation of concepts and constructs common to the various constitutional and supranational systems. The realization of the rights and fundamental rights of taxpayers, the international harvest is linked to the adoption of a common language, the pragmatic gap between the systems, so that tax fairness is achieved. Thus, the construction of the adequate hermeneutic sense regarding the interpretation of the fundamental duty to pay taxes involves three levels: the first one regarding the relationship between internal law, the second one regarding the relationship between the tax law and other branches and sciences and, finally, the third one regarding the usual concept built in the international tax law.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2016-09-27T12:28:46Z No. of bitstreams: 1 Lucimara dos Santos D_ávila.pdf: 887905 bytes, checksum: 99d2f256a2675268c4293efad678f69c (MD5) / Made available in DSpace on 2016-09-27T12:28:46Z (GMT). No. of bitstreams: 1 Lucimara dos Santos D_ávila.pdf: 887905 bytes, checksum: 99d2f256a2675268c4293efad678f69c (MD5) Previous issue date: 2016-06-16 / The purpose of this research is to develop a theoretical material, dealing with the new directions of the international tax policy, in the post-World War II period and after the establishment of the OECD, specifically about the control of tax competition. Aiming to create common interests between countries and thus avoid new conflicts, the OECD stimulated the free international capital flows, including foreign direct investment – FDI. The OECD, however, in order to avoid abusive practices of international tax competition for FDI funding, has instituted since 1998, policies and recommendations suggesting a policy of greater transparency and exchange of tax information between countries. In this scenario, although Brazil is not an OECD member, but a relevant foreign investment recipient, is gradually adapting its tax legislation, seeking to adapt to the best tax practices recommended by the OECD, however there are still many challenges to be faced, as we shall see in this study. This thesis, the final product of this research, intends to be an essentially informative material, but that brings to its readers an objective view of the need for greater fiscal transparency and the adoption of best tax practices recommended by the OECD, towards a fairer tax competition among countries. It is also analyzed the tax legal changes that have occurred in Brazil as part of this global phenomenon, reflecting the specific nature of our reality. The concepts used in the research were subsidized by surveys on secondary sources, including literature, based on books, journals, dissertations or theses presented at universities, sites about these concepts, in addition to the researcher learning in the Doctorate courses / O objetivo desta pesquisa é elaborar um material teórico versando sobre os novos rumos da política tributária internacional, no período pós-Segunda Guerra Mundial e após a constituição da OCDE, especificamente quanto ao controle da competição tributária. Visando criar interesses comuns entre os países e, assim, evitar novos conflitos, houve o estímulo, pela OCDE, para o livre fluxo internacional de capitais, incluindo os investimentos estrangeiros diretos – IED. A OCDE, no entanto, com o objetivo de evitar práticas abusivas de competição tributária internacional para captação de IED, vem instituindo, desde 1998, recomendações sugerindo uma política de maior transparência e troca de informações tributárias entre os países. O Brasil, neste cenário, ainda que não membro da OCDE, mas receptor de relevantes investimentos estrangeiros, vem adequando paulatinamente sua legislação tributária, procurando adaptar-se às melhores práticas tributárias recomendadas pela OCDE, porém ainda com muitos desafios a serem enfrentados, como veremos neste estudo. Tal tese, produto final desta pesquisa, pretende constituir-se em um material essencialmente informativo, mas que traga a seus leitores uma visão objetiva acerca da necessidade de maior transparência fiscal e da adoção das melhores práticas tributárias recomendadas pela OCDE, em busca de uma competição tributária mais justa entre os países. Procura-se, também, posicionar as mudanças legislativas tributárias que têm ocorrido no Brasil como parte desse fenômeno global, refletindo as especificidades inerentes à nossa realidade. Os conceitos utilizados na pesquisa foram subsidiados por levantamentos em fontes secundárias, incluindo o levantamento bibliográfico baseado em livros, revistas especializadas, dissertações ou teses apresentadas em universidades, sites sobre esses conceitos, além do aprendizado da pesquisadora nas disciplinas do Doutorado

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten. Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget. Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning. Exitbeskattning är en synonym till utflyttningsbeskattning. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip. Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie-domen. I det senare avgjorda N-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige. Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten. Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal. Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten. Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas. / The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated. The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty. A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration. Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle. Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded. Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim. The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.    If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law. The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.

<p>Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten.</p><p>Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget.</p><p>Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning.</p><p><em>Exitbeskattning</em> är en synonym till <em>utflyttningsbeskattning</em>. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip.</p><p>Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från <em>Lasteyrie</em>-domen. I det senare avgjorda <em>N</em>-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige.</p><p>Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser <em>om </em>kapitalskatt skall tas ut eller på vilket <em>sätt</em> kapitalvinst skall beskattas. Artikeln reglerar i stället <em>hur</em> skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten.</p><p>Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal.</p><p>Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten.</p><p>Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas.</p> / <p>The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated.</p><p>The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty.</p><p>A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration.</p><p>Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle.</p><p>Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the <em>Lasteyrie</em>-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled <em>N</em>-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded.</p><p>Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate <em>if</em> capital gains shall be taxed or in <em>what way</em> capital gains shall be taxed. Instead the article regulates <em>how</em> the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim.</p><p>The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.   </p><p>If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law.</p><p>The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.</p>

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras endast på grund av att de är den legala ägaren av immateriella tillgångar. Transaktioner innehållande immateriella tillgångar ska prissättas med den metod som ger det mest tillförlitliga priset. Vid sidan av de traditionella prissättningsmetoderna medger OECD i rapporten, användandet av alternativa prissättningsmetoder baserade på exempelvis ekonomiska beräkningar. Uppsatsförfattarna anser att det trots uttalade problem finns förutsättningar att uppnå uppsatta mål. Detta på grund av ökade möjligheter till vinstallokeringar baserade på bidragande till värdeskapande. Den kritik som uppsatsförfattarna presenterar baseras på en risk för en ökad börda och osäkerhet för koncerner då bedömningarna vad som krävs för att skapa värde, är subjektiv och även på grund av den osäkerhet som uppstår vid tillämpningen av alternativa prissättningsmetoder. / BEPS is an OECD project, initiated by G20. The purpose of the project is to prevent base erosion and profit shifting through tax structures where profits are shifted to low tax jurisdiction. More specifically this thesis addresses BEPS action 8 and its work on transfer pricing aspects of intangibles. The purpose of this thesis is to investigate if the prerequisites exist to achieve the stated goals within action 8 and also to investigate problems that can affect the achievements. The goals of OECD with action 8 are ensure that transfer pricing of intangibles is not used to separate taxable income from the value creation activities. To achieve this OECD wants to ensure that the performance of functions, the use of assets and risk-taking is compensated since this is deemed to create value. Therefore OECD sets out to ensure that companies are not compensated only because of the fact that they are the legal owner of an intangible asset. Transactions with intangible assets shall be priced with the transfer pricing method that results in the most reliable arm’s length price. In addition to the traditional transfer pricing methods OECD states that alternative methods can be used if they result in the most reliable arm’s length price. The authors of this thesis consider that prerequisites exist to achieve the stated goals within BEPS action 8. This is primarily based on increased possibilities to ensure that profit allocations are made based on value creation. The criticism that the authors presents is based on the risk of increased burdens and an increased insecurity for MNEs since the assessments regarding what MNEs need to create value is subjective. Criticism is also based on the insecurity that arises when the alternative transfer pricing methods are used.

This thesis studies tax competition from both a theoretical and an empirical point of view. In chapter 1 we develop a dynamic two-country optimal taxation model to study tax competition. We find that tax competition is costly and that the equilibrium with tax competition differs remarkably from the first-best outcome in a fiscal union, both during transition and in the long run. In chapter 2 we empirically test the relationship between taxation and agglomeration economies. In the presence of agglomeration economies firms are less sensitive to changes in tax rates, and therefore capital tax competition has a smaller effect on investment. We find some evidence that municipalities in large agglomerations set higher tax rates than municipalities in smaller ones. / Esta tesis estudia la competencia impositiva tanto desde el punto de vista teórico como empírico. En el capítulo 1, desarrollamos un modelo dinámico de imposición óptima en dos países con el objetivo de estudiar la competencia impositiva. Encontramos que la competencia impositiva es costosa y que el equilibrio con competencia impositiva difiere signi&#64257;cativamente del mejor resultado en una unión fiscal, tanto durante la transición como en el largo plazo. En el capítulo 2, analizamos empíricamente la relación entre imposición y economías de aglomeración. En presencia de economías de aglomeración, las empresas son menos sensibles a cambios en los tipos impositivos y, por tanto, la competencia impositiva para atraer capital tiene efectos menores en la inversión. Encontramos evidencia a favor de que los municipios en grandes aglomeraciones establecen tipos impositivos más altos que los que están en pequeñas aglomeraciones.

The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.

O presente trabalho investiga a concorrência tributária internacional sob a perspectiva do imposto de renda brasileiro. Para tanto, procura contextualizar a tributação na atualidade, indicando desafios à atuação do Estado comprometido com sua inserção internacional. Comumente, o Estado competitivo adota políticas atrativas ao investimento externo que encontram limitações na ordem jurídica interna e internacional. Internamente, a concessão de incentivos fiscais deve se conformar à moldura imposta por princípios constitucionais atuantes sobre as ordens tributária e econômica. No plano internacional, deve respeitar as regras de liberalização do comércio, área de atuação da OMC. Adicionalmente, cláusulas de incentivo podem ter papel relevante na busca pelo desenvolvimento através de acordos de bitributação. Tomando a atração do investimento estrangeiro direto como uma das vias de promoção do desenvolvimento, tarefa a que se vê obrigado o legislador brasileiro por comando constitucional (art. 3º, II), serão aplicados testes de coerência sobre alguns institutos típicos da tributação da renda. A resposta dos testes permitirá concluir se a atuação do legislador infraconstitucional confere maior competitividade ao País e, em caso positivo, se o faz com o devido respeito aos limites impostos pela ordem tributária e econômica, ou se a norma precisa de reforma para atender aos reclames da competitividade internacional, cada vez mais acirrada na era da pós-modernidade. / The present study aims to investigate international tax competition from the perspective of the Brazilian income tax. To do so, it seeks contextualize taxation currently, indicating challenges to the State that is committed to its own international insertion. Commonly, the competitive State adopts attractive policies to foreign investment which are restricted by both internal and international juridical order. Internally, granting fiscal incentives should conform the frame imposed by constitutional principles of taxation and economic orders. At the international level, it should respect trade liberalization rules which are under the scope of the World Trade Organization. Additionally, incentive clauses on tax treaties may be relevant to foster development. Taking attraction of foreign direct investment as a way of promoting development, a task Brazilian lawmakers have to observe in accordance with a constitutional rule (art. 3º, II), consistency tests are applied on some typical income tax institutes. Tests results can confirm whether the legislator is acting to promote a competitive State and, if so, whether it does so observing those limits imposed by tax and economic orders or if rules shall be reformed in order to follow the international competition demands, increasingly fierce in the postmodernity era.

O controle dos preços de transferência está amparado no princípio da plena concorrência, que representa espécie de dogma no direito tributário internacional. Para a sua concretização, há duas espécies de metodologias distintas: os métodos tradicionais, apoiados na comparação dos preços ou margens brutas de lucro das transações, e os métodos baseados na comparação de lucros operacionais entre as transações cotejadas. Não obstante a existência desta gama de métodos, há exemplos nos quais o princípio da plena concorrência não propicia mecanismos suficientes para o adequado controle dos preços de transferência, porquanto inexistem dados para a comparação dos preços, margens brutas ou lucros operacionais. As negociações globais de instrumentos financeiros intra-grupo, praticadas de forma integrada entre instituições de um mesmo conglomerado bancário, estão entre as situações que mais apresentam desafios ao aludido princípio. Como alternativa, parte da doutrina internacional tem defendido a adoção do método da partilha de lucros segundo fórmulas predeterminadas ou formulary apportionment. Os principais argumentos destes teóricos são a constatação de que o princípio da plena concorrência, ao se amparar no critério da entidade segregada, ignora os ganhos de eficiência e escala gerados no âmbito dos grupos econômicos; ademais, a aplicação deste princípio mostra-se complexa, dada a sua abertura e amplitude. No direito brasileiro, as regras para o controle dos preços de transferência, a despeito de inspiradas nos métodos tradicionais disponíveis para a aplicação do princípio da plena concorrência, são simplificadas a tal ponto que os métodos envolvendo margens brutas tornaram-se semelhantes aos métodos envolvendo fórmulas predeterminadas. Esta simplificação é desejável, em especial com vistas ao atendimento da praticabilidade, legalidade, eficiência administrativa etc.. Idealmente, a melhor estratégia de política tributária a ser adotada seria aquela baseada na edição de normas que, de um lado, (i.) prevejam margens predeterminadas de lucros por setor de atividade e região, ou definam outros critérios objetivos, razoáveis sob a perspectiva econômica, para o cálculo dos preços parâmetro, mas, de outro, (ii.) admitam que estas simplificações representam safe harbours, sendo garantido ao contribuinte o direito de apresentar quaisquer argumentos ou provas admitidos em direito para comprovar sua situação peculiar. O exame das discussões envolvendo a negociação global de instrumentos financeiros auxilia na conclusão de que, para serem justas, as normas para o controle dos preços de transferência precisam ser abrangentes, possibilitando-se a adequação dos métodos às especificidades de cada caso concreto; para o adequado funcionamento do sistema tributário, contudo, é imprescindível a instituição de diversas espécies de safe harbours, aptos a abranger a maioria das situações, reservando-se às transações realmente peculiares o exame detalhado dos preços. / Transfer pricing control rests on the arms length principle, one of the international consensus of international tax law. Control takes place under either of two methodologies: one comprising the Traditional Transaction Methods based on the comparison of prices and/or gross margins, and the other comprising Transactional Profits Methods based on the comparison of operating incomes from the relevant transactions. Notwithstanding the several methods in existence, the arms length principle may sometimes fail as a mechanism for adequate control of transfer pricing, insofar as data for the comparison of prices, gross margins or operational income are not available. The integrated global trading of financial instruments between units of a same banking group is an example of challenging situation for the effective application the arms length principle in transfer pricing control. Seeking an alternative approach, recent studies make the case for apportioning profits in accordance with preset formulas the so-called formulary apportionment. The main arguments behind this proposal revolve around the arms length principle ignoring economies of scale and other efficiency gains that normally breed within an economic group, as well as it being overly complex and open-ended. Although inspired by the Traditional Transactional Methods, Brazilian transfer price rules are simplified to such extent, that the gross margin comparison methods have become similar to a preset formula. Simplification is desirable from the standpoint of practicability, legal strictness, administrative efficiency, and so on. The ideal tax legislation policy would include rules that (i.) either pre-set gross margin parameters by industry and geographic location, or set forth objective, economically reasonable criteria for determination of parameter prices; but also (ii.) acknowledge such simplifications as no more than safe harbours and offer the taxpayer an opportunity to demonstrate deviation from the norm in a given peculiar situation. An analysis of the discussions on global trading of financial instruments fosters the conclusion that in order to be fair, transfer pricing rules must be all-encompassing; efficiency of the tax system, however, cannot forego the use of safe harbours that cover the majority of cases, thus restricting detail analysis to transactions that are actually peculiar.

The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Governments have agreed that exchange of information is necessary to prevent tax evasion and to tackle tax avoidance including aggressive tax planning. All surveyed countries have accepted the standard of transparency including the standard of automatic exchange of information. Furthermore, it is evident that the development of such standards appears to have taken place in a coordinated manner, led mainly by international organizations comprising governmental officials. This article has first provided a comparative overview of the rules that Brazil, Colombia, South Africa and Uruguay have introduced to protect the taxpayers' rights in the exchange of information process being the right to access to public information, the right to confidentiality, the right to privacy, and the procedural rights (right to be informed, the right to be notified and right to object and appeal). Thereafter, this article has assessed whether the rules introduced by the surveyed countries to protect these rights are consistent with the fundamental taxpayers' rights that belong to the rule of law of these countries and with the principles of good governance and fiscal transparency. The main conclusion is that the countries have introduced to some extent similar rules to protect the right to confidentiality, right to privacy and the procedural rights in the exchange of information. However, some differences may be found in the detail level of protection of confidentiality in South Africa and in respect of the procedural rights in Uruguay. One of the drawbacks of these rules is that the rules introduced by the surveyed countries do not ensure that the protection of the right to confidentiality and the right to privacy is effectively guaranteed. The results of the analysis show that these rules do not protect the taxpayer in case of breach of confidentiality or misuse of the information exchanged. This article argues that the differences among rules and the lack of protection for taxpayer information may hinder the effective protection of the taxpayer and the tax administration should guarantee the protection of the taxpayer rights as part of the rule of law. Therefore, this article provides in Section 4 three recommendations addressing the right to confidentiality, the right to privacy and the taxpayers' procedural rights. These recommendations may be extended (as best practices) to other developing countries on a similar economic and legal scale. However, further research will be needed to see whether the conclusions of this article are also applicable to (other) developing countries. / Series: WU International Taxation Research Paper Series