The topic of this thesis is the phenomenon of international double taxation. Collection of taxes is a manifestation of state sovereignty. Each state lays down its own rules determining which persons and economic facts will be subject to taxation. As a result a situation may occur that more states claim the right to impose a tax of comparable nature on the same fact and entity. Such situations ordinarily occur in connection with cross-border labour mobility, international investments, and in many other cases. Double taxation is a burden for taxpayers and represents a barrier to international movement of persons and capital. States may provide relief to taxpayers by unilateral measures. However, a more effective instrument for the avoidance of double taxation is international cooperation. The 20th century saw the development of international treaties on avoidance of double taxation, which have a privileged position in the tax law. These treaties not only serve as a relief to taxpayers, but are also the basis of comprehensive cooperation in tax collection. Therefore, this thesis focuses on double taxation treaties, which are currently the most effective tool for resolving a conflict of tax laws of different states. The thesis firstly deals with the treaties on avoidance of double taxation in general...

Diplomová práce: Beneficiární vlastník v daňovém právu Abstrakt v anglickém jazyce BENEFICIAL OWNER IN TAX LAW In many instances, the concept of beneficial owner can be found in tax law, enabling the taxpayers to lower the taxation of their income. Despite the fact that the term beneficial owner is not very commonly used in the Czech law, interpretation of this term is important part of the international tax law. Therefore, the purpose of my Theses is to review relevant laws (including Czech tax law, international tax law, European law, and relevant Czech and international court's decisions) to determine common characteristics of the term beneficial owner as it is used in the above mentioned fields of law. In the European law, the term beneficial owner can be found in two European directives - "Interest and royalty payments directive" and "Income savings directive". Although there are differences between the interpretation on the term beneficial owner in these European directives (based mostly on the fact that one directive is applicable to natural persons whereas the other one to legal entities), we can say that the purpose and aim of the regulation is the same. The OECD and its fiscal committee are concern with the interpretation and appropriate application of the term beneficial owner in the...

Submitted by Rosina Valeria Lanzellotti Mattiussi Teixeira (rosina.teixeira@unisantos.br) on 2015-05-18T19:06:42Z No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5) / Made available in DSpace on 2015-05-18T19:06:42Z (GMT). No. of bitstreams: 1 Maria de Fatima Rodrigues Marques.pdf: 807222 bytes, checksum: da828be74da50f13f6b1e38c6bb6bce1 (MD5) Previous issue date: 2013-10-23 / The present work aims to analyze the phenomenon of double taxation with respect specifically to tax the income of individuals. In the Introduction, it is some considerations about the changes occurred in trade relations between the countries from the last century. In Chapter I, we analyze the International Tax Law, as an expression of state sovereignty itself. And the principles of territoriality and universality. In Chapter II, considerations concerning the obligation of international law and, therefore, treaties which are their sources are made. Are studied treaties, notably those involving tax in Chapter III. Have called for the application of the double taxation agreements with the Vienna Convention on the Law of Treaties and the hierarchical relationship of treaties in Brazil. In Chapter IV, it is an analysis of double taxation. Fiscal neutrality and unilateral measures to neutralize the double taxation. In Chapter V, is considered the tax treatment of the income of individuals in Brazil, in the context of international law in the two situations: the existence or not of an agreement on double taxation . These two situations are addressed individually in the following Chapters VI and VII. In Chapter VIII, brings up the issue of tax avoidance. In Chapter IX, it is the relationship between the double taxation agreements and human dignity. In Chapter X, presents a conclusive overview on the topic. / O presente trabalho pretende fazer uma análise do fenômeno da dupla tributação internacional com relação especificamente ao imposto sobre a renda da pessoa física. Na Introdução, faz-se algumas considerações a respeito das mudanças havidas nas relações comerciais entre os países a partir do século passado. No Capítulo I, é analisado o Direito Tributário Internacional, como expressão da própria soberania do Estado. E, os princípios da territorialidade e da universalidade. No Capítulo II, são feitas considerações acerca da obrigatoriedade do direito internacional e, por conseguinte, dos tratados que são suas fontes. No Capítulo III, são estudados os tratados, notadamente os de natureza tributária. Propugna-se pela aplicação nos acordos de bitributação da Convenção de Viena sobre o direito dos tratados e a relação hierárquica dos tratados no Brasil. No Capítulo IV, faz-se uma análise sobre a dupla tributação. A neutralidade fiscal e as medidas unilaterais para neutralizar a dupla tributação. No Capítulos V, é analisado o tratamento fiscal dos rendimentos das pessoas físicas no Brasil, no contexto do direito internacional nas duas situações: existência, ou não, de um acordo contra a dupla tributação. Essas duas situações são isoladamente enfrentadas nos Capítulos seguintes: VI e VII. No Capítulo VIII, traz-se a problemática da elisão fiscal. No Capítulo IX, faz-se a relação entre os acordos de bitributação e a dignidade da pessoa humana. No Capítulo X, apresenta-se uma síntese conclusiva sobre o tema.

This thesis comprises of a theoretical taxation background of German and Dutch holding companies with respect to the Czech Republic. It analyzes different incomes generated by the holding companies and focuses on comparison of possible tax scenarios. The scope of the work extends beyond mere description and analysis of relevant taxation - it attempts to add value by comparing advantages and disadvantages of the aforesaid countries for establishing a holding company. The work has always its firm foundations in the Czech legislation and continues to scrutinize a network of international double taxation treaties and a system of European directives. The core lies in analysis of different holding structures and in analysis of different income taxation, in particular income from dividends, capital gains, interests and royalties. Additionally, the thesis touches on issues related to permanent establishments, transparent entities and beneficial owners of the entire holdings. There are three real-based examples of individuals or entities which plan on establishing a holding company either in Germany or in the Netherlands and follows their decision making process. They are (i) US based software producer, (ii) individual investor in organic farming, and (iii) investment fund with minority shares in projects....

- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an introductory part and describes importance of elimination of international double taxation. Following parts describes structure of this thesis, aim of this thesis and used methods. The second chapter deals with basic terms of double taxation, general meaning of double taxation, tax legislation in Czech Republic and EU law concerning taxation. In following parts, it defines the term of double taxation, both intra national and international and its types. The third part describes the methods of elimination of double taxation, exemption and credit. The fourth part of describes limited and unlimited tax liability. The fifth part deals with tax residents and non-residents, the sixth part deals with transfer pricing. The seventh part discusses tax havens. The last, eight, part is concerned with transparent entities. The third chapter analyzes the international double taxation treaties, their history, importance and basic principles. In following parts, it describes types of these agreements, and in the last part, it describes the provisions of model...

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014. / With the international platform for cross border investment and economic development growing year on year at a steady pace, it has become apparent that bilateral income tax treaties do not always operate effectively in multilateral tax situations. Global transactions involving more than two states are certainly not uncommon and it could be said that the most fundamental issue in international taxation is double taxation resulting from the taxing rights of different tax jurisdictions that ‘overlap’ with regard to, generally speaking, one taxpayer or one declared income stream. Multilateral tax situations, commonly known as triangular cases, occur where tax incidence on a particular stream of income is triggered in three countries. These situations typically arise where a person who is a tax resident in two respective countries for tax purposes (a dual resident), or a person who is a tax resident in one country and has a permanent establishment in another, is earning revenue of which the source is in a third country. Taxing rights and jurisdictions of the three countries involved could potentially be in conflict with each other and therefore such situations may bring about lawful international triangular taxation or double taxation which will inevitably discourage enterprises from continuing investment and development internationally. Broad multilateral treaties in the income tax arena are not common1, and most treaties are still of a bilateral nature, i.e. generally addressing tax scenarios where only two specific countries are involved. The Organisation for Economic Cooperation and Development’s (’the OECD’)Model Tax Convention states this: There are no reasons to believe that the conclusion of a multilateral tax convention involving all Member countries could now be considered practicable. The Committee therefore considers that bilateral conventions are still a more appropriate way to ensure the elimination of double taxation at the international level.2

1 Summary This thesis deals with the issue of international double taxation of income and capital and methods for its solution. International double taxation is an issue which states began to deal with in the late 19th century. This interest intensified after the First World War when also the League of Nations (predecessor of the United Nations) began to deal with international double taxation. Most attention the phenomenon of double taxation of income and capital with an international element, however, started to receive after World War II as a result of post-war development of international relations, trade, communication technologies and increasing globalization. In today's globalized world where the economies of nations are highly interconnected through economic activities of their members and activities of economic entities often extends beyond the boundaries of the states of their residence the issue of double taxation is very frequent and constantly becoming increasingly important. When the economic activity of the taxpayer exceeds the boundaries of the state of his residency, which is already quite common, such entity will be subject to the tax jurisdiction of several states whose tax laws are generally not compatible and vice versa conflict with each other. The collision without the intervention of...

This diploma thesis entitled "The tax system and agreements on the avoidance of double taxation" analyses the Czech tax system and international double taxation, both generally and within individual contract models on the avoidance of double taxation. The diploma thesis is divided into three parts on this basis - the parts are dealing with tax system, international double taxation and agreements on the avoidance of double taxation. The beginning of the first part of this thesis is more theoretical. It contains a brief description of tax and tax system, analyses their basic elements (tax subject, tax object, tax base, tax rate and maturity of taxes) and divides taxes - the main partition is on direct and indirect taxes. This thesis, however, does not omit basic tax functions (fiscal function, allocation, redistribution, stimulation and stabilization) and the basic principles of taxes (legal perfection principle, the principle of tax fairness, tax efficiency principle, the principle of right effect on the behaviour of economic subjects and the principle of clarity of the tax system). The thesis also focuses on budgetary allocation of taxes. Subsequently, the thesis describes the Czech tax system. The description is based on individual taxes imposed in Czech Republic. These taxes are analysed on the...

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...

práce v anglickém jazyce International double taxation International taxation is a very large topic. It is possible to write hundreds of pages about this subject but there will still be many problems which will be waiting for their solution. This theme is also very interesting and in this time very actual. I am sure that importance of international taxation will be highly raising in the future. This is caused by high intensity of the mobility of people and corporations, capital, services, and property but on on the other side it is caused also by still higher and higher number of tax evasions. The states are then forced to make a larger effort in cooperation between them and also to try to prevent the tax evasions. Double taxation agreements should be considered as a good solution for prevention of tax evasions and also mainly only these treaties can assure fair distribution of paid taxes between the states. It wasn't possible to make comprehensive analysis of this large subject in this relatively short thesis. So I decided to focus only on some issues of international double taxation. I was trying to choose issues which make often problems in application or issues which I am considering as very interesting. Sometimes the work on my thesis was not easy because of high number of different opinions....