The present work researches the taxation and tax planning of foreign-invested holding companies in the People's Republic of China. The scientific field of the work is the science of Tax Management. The research is undertaken with the goal to deliver a profound presentation of the corporate taxation of such foreign-invested holding companies established in the PRC. Based on such presentation, internationally known tax planning methods are examined to find clues for valid tax-planning means and methods for such holding companies. The scientific approach is to be seen as content-analytical with a strong reference to the basics of corporate holding taxation as exercised in Austria. The author describes the legal nature of holding companies, as they exist in Austrian and Chinese law setting the focus on incorporated holding companies. The legal conditions of establishing a foreign-invested holding company in the PRC are explained and clues for the tax examination are presented. Based on the finding that the Austrian "Gruppenbesteuerung" offers a tax consolidation model, which allows the setting off tax results amongst qualifying members, the author researches the Chinese tax laws for a similar group-relief system. However, as the research shows Chinese law does not contain any form of tax group-relief regime for foreign-invested holding companies. Therefore, the work continues to research further tax facts and tax events of Chinese tax legislation for means that allow foreign corporate investors to efficiently structure their investments from a tax point of view. In order to conduct such a search of alternative tax planning clues the research, basically, follows the systematic of the balance sheet of corporations determining the taxation of the individual balance sheet items. Finally, the work hints to the coming introduction of a new Chinese enterprise tax law which may change the situation of the taxation and tax planning of foreign-invested holding companies in the PRC altogether. (author's abstract)

EPDM (Ethylene-Propylene-Diene Monomer)/PP (Polypropylene) based TPV (Thermoplastic Vulcanizate) was aged in a closed system at stabilized temperature and pressure at 80, 100 and 120oC in distilled water, detergent solution and shiner solution. The variation in properties of TPV upon aging were followed by using DSC (Differential Scanning Calorimetry), TGA (Thermogravimetric Analysis), tensile testing, Shore A rubber hardness testing. DSC analysis indicated that percent crystallinity of PP component in TPV increased at 100oC whereas crystal structure was deformed at 120oC. In addition to this, hardness test showed that the hardness of TPV remained almost constant in distilled water aging except 120oC water aging but TPV became softer in detergent and shiner solution upon all aging temperatures used in this study. Tensile testing confirmed the hardness analysis that the loss in mechanical properties of TPV was observed except 100oC water aging. TGA analysis showed that percent crystallinity increase causes enhancement in degradation temperature of EPDM/PP blend in air. It is detected that TPV is quite resistant to 80oC aging, but TPV loses its resistance to preserve its characteristics at 120oC aging. It is also determined that aging media is as important as temperature to evaluate the performance of TPV. Moreover, it is decided that the rate of aging directly proportional to detrimental rate is arranged in an order from the slowest to the fastest as distilled water, detergent and shiner solution media.

The objective of this study is to synthesize nematic-thermotropic liquid crystalline polymers (LCP) and determine their possible application areas. In this context, thirty different LCP&rsquo / s were synthesized and categorized with respect to their fiber formation capacity, melting temperature and mechanical properties. The basic chemical structure of synthesized LCP&rsquo / s were composed of p-acetoxybenzoic acid (p-ABA), m-acetoxybenzoic acid (m-ABA), hydroquinone diacetate (HQDA), terephthalic acid (TPA) and isophthalic acid (IPA) and alkyl-diacids monomers. In addition to mentioned monomers, polymers and oligomers were included in the backbone such as polyethylene terephthalate (PET) and polyethylene naphthalate (PEN) polymers, and polybutylene naphthalate (PBN), polyhexylene naphthalate (PHN) and poly butylene terephthalate (PBT) oligomers that contain different kinds of alkyl-diols. We adjusted the LCP content to have low melting point (180oC-280oC) that is processable with thermoplastics. This was achieved by balancing the amount of linear (para) and angular (meta) groups on the aromatic backbones together with the use of linear hydrocarbon linkages in the random copolymerization (esterification) reaction. LCP species were characterized by the following techniques / Polarized Light Microscopy, Nuclear Magnetic Resonance (NMR), Fourier Transform Infrared Analysis (FTIR), Differential Scanning Calorimetry (DSC), Thermogravimetric Analysis (TGA), X-ray Scattering (WAXS, Fiber diffraction), surface free energy, end group analysis (CEG), intrinsic viscosity (IV) and tensile test. According to these analysis LCPs were classified into five main categories / (I) fully aromatics, (II) aromatics+ PET/PEN, (III) aromatics + oligomers (IV) aromatics + short aliphatic diacids, (V) aromatics + long aliphatic diacids. The foremost results of the analysis can be given as below. DSC analysis shows that some LCPs are materials that have stable LC mesogens under polarized light microscopy. In TGA analysis LCPs that have film formation capacity passed the thermal stability test up to 390oC. NMR results proved that predicted structures of LCPs from feed charged to the reactor are correct. In FTIR due to the inclusion of new moieties, several peaks were labeled in the finger-print range that belongs to reactants. In X-ray analysis, LCP24 (containing PET) was found to be more crystalline than LCP25 (containing PEN) which is due to the symmetrical configuration. Block segments were more pronounced in wholly aromatic LCP2 than LCP24 that has flexible spacers. Another important finding is that, as the amount of the charge to the reactor increases CEG value increases and molecular weight of the product decreases. Selected group V species were employed as reinforcing agent and mixed with the thermoplastics / acrylonitrile butadiene styrene (ABS), nylon6 (PA6), polyethylene terephthalate (PET), polypropylene (PP) and appropriate compatibilizers in micro compounder and twin screw extruder. The blends of them were tested in dog-bone and/or fiber form. In general LCPs do not improve the mechanical properties except in composite application with polypropylene. A significant increase in tensile properties is observed by LCP24 and LCP25 usage. Capillary rheometer studies show that the viscosity of ABS decreases with the inclusion PA6 and LCP2 together. In addition to the composite applications, some LCPs are promising with new usage areas. Such as nano fibers with 200nm diameter were obtained from LCP27 by electrospinning method. The high dielectric constant of LCP29 has shown that it may have application areas in capacitors.

The amount of taxes paid by multinational enterprises (MNEs) in host and home countries continues to make headline news. Corporate tax regimes, particularly those in many OECD countries, have never been more complex and the competition to attract and retain foreign direct investment (FDI) has perhaps never been so great. All of these political, legal, economic and competitive realities face countries at a time when they need additional budget revenues. At the June 2012 G-20 Summit in Los Cabos, leaders identified base erosion and profit shifting as key fiscal issue to be addressed. Many are expecting this to translate into a new approach to applying existing international tax standards, an increased pressure to eliminate "corporate tax breaks", enact tougher anti-abuse provisions, and less tolerance of aggressive tax planning. There has been an increased critical focus on transfer pricing, corporate restructuring and double tax treaties. Some have suggested that double tax treaties are eroding the domestic tax bases of developing countries, while others conclude that double tax treaties promote development and FDI and thereby expand the tax base. Dividing up a "revenue pie" has never been easy and the implementation of international tax rules to transparently and predictably allocate revenue to avoid double taxation and double non taxation has never been more adversarial between taxpayers and tax authorities and between tax jurisdictions. It was for these reasons that the Global Tax Policy Center of the Institute for Austrian and International Tax Law (Vienna University of Economics and Business) and the International Tax and Investment Center (ITIC) decided to undertake this study. The objective of our study was to look at the development impact of double taxation treaties and, more broadly, how tax policy can help generate economic growth and prosperity. Legally domestic tax laws are normally subordinate to international double taxation treaties, but in reality a double tax treaty only serves a country as well as its domestic tax regime. We've concluded that the problems affecting developing countries lie not with double tax treaties but rather in weak domestic tax legislation. Our study reviews empirical data from 20 developing countries, including LDCs, middle-to-high income developing countries, resource-rich countries, and BRIICS[1] countries. We hope that the empirical analysis and the conclusions that can be drawn from it can help guide policymakers to refocus their policy objectives to boost capital formation, expanding exports, and protect their domestic tax bases. We believe that a country with strong domestic tax legislation can advance their pursuit of the Millennium Development Goals by affectively utilizing double tax treaties and the related international tax rules to more transparently share and grow their tax base. (authors' abstract) / Series: WU International Taxation Research Paper Series

The current international tax system diverges greatly from a theoretically "optimal" tax system. One reason for this discrepancy may be that politicians strive for other objectives rather than making tax rules that comply with the theoretical concepts of optimal taxation. In this article, I overview the approaches used in the economic and legal literature to explain the motivations of the people making international tax policy and contrast them with observations from the "real world". This article illustrates that the making of international tax policy is affected by many different factors: domestic pressure groups and the structure of the international tax system, along with selfinterested politicians and bureaucrats. Considering the complexity of the conditions under which international tax policy is made, it is not astonishing that international tax law deviates from the principles characterizing ideal taxation. (author's abstract) / Series: WU International Taxation Research Paper Series

International tax law allows, under certain circumstances, to considerably reduce the group average tax rate. In some cases, even the tax-free repatriation of yields on intragroup finance is possible, in particular when using hybrid finance. These cases are normally connected to complex questions of foreign, domestic, and bilateral tax law as well as to uncertainty on whether the intended tax consequences will be upheld by the fiscs in future years. We experimentally investigate the two key variables, legal uncertainty and tax complexity while controlling for decision makers' risk attitude. Results show that overall tax complexity has a negative effect on the probability to choose a hybrid finance instrument, while legal uncertainty has not. The impact of the two factors is moderated by decision makers' risk attitudes. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

In this paper, we provide a complete survey of the important criteria for permutation polynomials over finite fields, including the classical Hermite-Dickson's Criterion and the recent Wan-Turnwald's Criterion. We review the various proofs of these criteria and give new proofs of them.

Este trabalho é uma análise formal da construção das orações relativas em contextos de sintagmas preposicionais no português oral culto de Porto Alegre em que a preposição não está visível na forma fonética, apesar de a gramática normativa exigi-la. Antes da realização da análise propriamente dita, relembramos a estrutura e a classificação das orações relativas, os pronomes relativos empregados com ou sem preposições e algumas particularidades e inovações dessas estruturas que vêm surgindo no PB, além de apresentar o panorama da gramática gerativa até o modelo de Princípios e Parâmetros, destacando as abordagens gerativas mais relevantes sobre a construção Relativa Cortadora. A análise baseia-se em dados coletados em 24 (vinte e quatro) inquéritos, que correspondem a 24 (vinte e quatro) informantes, registrados no corpus do projeto NURC – Norma Urbana Culta – que totalizam 300 (trezentos) períodos de análise. Seguindo o modelo de pesquisa gerativa – Princípios e Parâmetros –, são levantadas as estratégias de construção das orações padrão e não-padrão, sendo estas classificadas em Relativas Cortadoras e Relativas Copiadoras. Os resultados atestam que a construção não-padrão é utilizada em 69,33% dos casos, sendo 67,00% de Relativa Cortadora e 2,33% de Relativa Copiadora, enquanto que a estratégia padrão é empregada em 30,67% (trinta e três por cento). No uso da estratégia padrão, o emprego do pronome relativo está garantido, sendo resultado de movimento do elemento QU, com fixação de parâmetro [+movQU]; e no emprego das estratégias não-padrão a tendência é o uso da partícula “que”, denominada de “juntor”, correlacionada com o fato de que as orações subordinadas são regidas à principal por meio da conjunção. Neste último caso, QU não resulta de movimento [-movQU], sendo gerado na posição de base e caracterizando que o Português Brasileiro (PB) é uma língua de parâmetro [±movQU]. / This work is a formal analysis of the relative clauses’ construction in prepositional sintagms in oral cult Portuguese from Porto Alegre, in which the preposition is not visible in the phonetic form, in spite of the normative grammar requires it. Before accomplishing the analysis, we reminded the construction of the relative clauses, the relative pronouns with or without prepositions and some particularities and innovation of these constructions which are lighting up in BP, besides presenting the generative grammar view until the Principles and Parameters Model, singularizing the most relevant generative subjects about the construction of PP-Chopping. The analysis is based on data collected in 24 enquiries, corresponding to 24 informants registered in the corpus of the NURC project – Urban Cult Norma – which complete 300 periods of analysis. Following the model of generative research – Principles and Parameters –, the strategies standard – Pied-piping – and non-standard clauses´ construction are verified, and classificated in PP-Chopping and Resumptive Pronoun. The results show that the non-standard constructions are used in 69,33% of the cases, being 67,00% of PPChopping and 2,33% of Resumptive Pronouns, while the standard strategy is used in 30,67%. In the usage of the standard strategy, the use of the relative pronouns is assured, being a result of the element WH moviment, with the parameter fixing [+movWH]; while in the nonstandard strategies is tended the usage of “que”, called “juntor”, related to the fact that the subordinate clauses are governed to the main one by the conjuction. In this last case, WH does not result of movement [-movWH], being generated in the base position and characterizing that Brazilian Portuguese is a language of parameter [±movWH].

Este trabalho é uma análise formal da construção das orações relativas em contextos de sintagmas preposicionais no português oral culto de Porto Alegre em que a preposição não está visível na forma fonética, apesar de a gramática normativa exigi-la. Antes da realização da análise propriamente dita, relembramos a estrutura e a classificação das orações relativas, os pronomes relativos empregados com ou sem preposições e algumas particularidades e inovações dessas estruturas que vêm surgindo no PB, além de apresentar o panorama da gramática gerativa até o modelo de Princípios e Parâmetros, destacando as abordagens gerativas mais relevantes sobre a construção Relativa Cortadora. A análise baseia-se em dados coletados em 24 (vinte e quatro) inquéritos, que correspondem a 24 (vinte e quatro) informantes, registrados no corpus do projeto NURC – Norma Urbana Culta – que totalizam 300 (trezentos) períodos de análise. Seguindo o modelo de pesquisa gerativa – Princípios e Parâmetros –, são levantadas as estratégias de construção das orações padrão e não-padrão, sendo estas classificadas em Relativas Cortadoras e Relativas Copiadoras. Os resultados atestam que a construção não-padrão é utilizada em 69,33% dos casos, sendo 67,00% de Relativa Cortadora e 2,33% de Relativa Copiadora, enquanto que a estratégia padrão é empregada em 30,67% (trinta e três por cento). No uso da estratégia padrão, o emprego do pronome relativo está garantido, sendo resultado de movimento do elemento QU, com fixação de parâmetro [+movQU]; e no emprego das estratégias não-padrão a tendência é o uso da partícula “que”, denominada de “juntor”, correlacionada com o fato de que as orações subordinadas são regidas à principal por meio da conjunção. Neste último caso, QU não resulta de movimento [-movQU], sendo gerado na posição de base e caracterizando que o Português Brasileiro (PB) é uma língua de parâmetro [±movQU]. / This work is a formal analysis of the relative clauses’ construction in prepositional sintagms in oral cult Portuguese from Porto Alegre, in which the preposition is not visible in the phonetic form, in spite of the normative grammar requires it. Before accomplishing the analysis, we reminded the construction of the relative clauses, the relative pronouns with or without prepositions and some particularities and innovation of these constructions which are lighting up in BP, besides presenting the generative grammar view until the Principles and Parameters Model, singularizing the most relevant generative subjects about the construction of PP-Chopping. The analysis is based on data collected in 24 enquiries, corresponding to 24 informants registered in the corpus of the NURC project – Urban Cult Norma – which complete 300 periods of analysis. Following the model of generative research – Principles and Parameters –, the strategies standard – Pied-piping – and non-standard clauses´ construction are verified, and classificated in PP-Chopping and Resumptive Pronoun. The results show that the non-standard constructions are used in 69,33% of the cases, being 67,00% of PPChopping and 2,33% of Resumptive Pronouns, while the standard strategy is used in 30,67%. In the usage of the standard strategy, the use of the relative pronouns is assured, being a result of the element WH moviment, with the parameter fixing [+movWH]; while in the nonstandard strategies is tended the usage of “que”, called “juntor”, related to the fact that the subordinate clauses are governed to the main one by the conjuction. In this last case, WH does not result of movement [-movWH], being generated in the base position and characterizing that Brazilian Portuguese is a language of parameter [±movWH].

Este trabalho é uma análise formal da construção das orações relativas em contextos de sintagmas preposicionais no português oral culto de Porto Alegre em que a preposição não está visível na forma fonética, apesar de a gramática normativa exigi-la. Antes da realização da análise propriamente dita, relembramos a estrutura e a classificação das orações relativas, os pronomes relativos empregados com ou sem preposições e algumas particularidades e inovações dessas estruturas que vêm surgindo no PB, além de apresentar o panorama da gramática gerativa até o modelo de Princípios e Parâmetros, destacando as abordagens gerativas mais relevantes sobre a construção Relativa Cortadora. A análise baseia-se em dados coletados em 24 (vinte e quatro) inquéritos, que correspondem a 24 (vinte e quatro) informantes, registrados no corpus do projeto NURC – Norma Urbana Culta – que totalizam 300 (trezentos) períodos de análise. Seguindo o modelo de pesquisa gerativa – Princípios e Parâmetros –, são levantadas as estratégias de construção das orações padrão e não-padrão, sendo estas classificadas em Relativas Cortadoras e Relativas Copiadoras. Os resultados atestam que a construção não-padrão é utilizada em 69,33% dos casos, sendo 67,00% de Relativa Cortadora e 2,33% de Relativa Copiadora, enquanto que a estratégia padrão é empregada em 30,67% (trinta e três por cento). No uso da estratégia padrão, o emprego do pronome relativo está garantido, sendo resultado de movimento do elemento QU, com fixação de parâmetro [+movQU]; e no emprego das estratégias não-padrão a tendência é o uso da partícula “que”, denominada de “juntor”, correlacionada com o fato de que as orações subordinadas são regidas à principal por meio da conjunção. Neste último caso, QU não resulta de movimento [-movQU], sendo gerado na posição de base e caracterizando que o Português Brasileiro (PB) é uma língua de parâmetro [±movQU]. / This work is a formal analysis of the relative clauses’ construction in prepositional sintagms in oral cult Portuguese from Porto Alegre, in which the preposition is not visible in the phonetic form, in spite of the normative grammar requires it. Before accomplishing the analysis, we reminded the construction of the relative clauses, the relative pronouns with or without prepositions and some particularities and innovation of these constructions which are lighting up in BP, besides presenting the generative grammar view until the Principles and Parameters Model, singularizing the most relevant generative subjects about the construction of PP-Chopping. The analysis is based on data collected in 24 enquiries, corresponding to 24 informants registered in the corpus of the NURC project – Urban Cult Norma – which complete 300 periods of analysis. Following the model of generative research – Principles and Parameters –, the strategies standard – Pied-piping – and non-standard clauses´ construction are verified, and classificated in PP-Chopping and Resumptive Pronoun. The results show that the non-standard constructions are used in 69,33% of the cases, being 67,00% of PPChopping and 2,33% of Resumptive Pronouns, while the standard strategy is used in 30,67%. In the usage of the standard strategy, the use of the relative pronouns is assured, being a result of the element WH moviment, with the parameter fixing [+movWH]; while in the nonstandard strategies is tended the usage of “que”, called “juntor”, related to the fact that the subordinate clauses are governed to the main one by the conjuction. In this last case, WH does not result of movement [-movWH], being generated in the base position and characterizing that Brazilian Portuguese is a language of parameter [±movWH].