Cette Thèse a pour objet d’identifier les règles qui s’appliquent aux travailleurs mobiles qui s’impatrient en France et ceux qui s’expatrient hors de France et d’en déterminer les conséquences fiscales. Une des problématiques majeures sera celle de la détermination de la résidence fiscale de ces individus mobiles afin d’en déduire les règles qui s’appliquent à eux, tout en tenant compte de la spécificité de chaque situation. Il conviendra de s’intéresser aux mesures et régimes issus de notre droit interne mais aussi à ceux issus du droit conventionnel. En effet, les Conventions fiscales prévoient des règles spécifiques afin que les contribuables ne soit pas imposés plus d’une fois sur les mêmes revenus. Il conviendra de mesurer le champ d’application des règles fiscales particulières prévues pour ces travailleurs dans le contexte de mobilité internationale que nous connaissons / The purpose of this Thesis is to identify the applicable rules for mobile workers, defined as individuals who chose to either move to France for work or become expatriates working abroad, and the tax consequences related to such mobility. One of the main points will be to determine the tax residency of such individuals in order to identify the applicable treatments, by taking into account the specificity of each situation. We will examine the rules and special treatments raised by not only our internal law but by tax treaties as well. Indeed, tax treaties set forth special rules in order to avoid tax payers from being taxed several times on the same income. We will identify the particular tax rules’ field of application that applies for these workers in the context of international mobility

The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.

The main aim of the diploma thesis is to identify situations of mutual interaction between double tax treaties and domestic law of income tax, in these situations there is not only one interpretation. This interaction is described by many actual discussed issues, which exists on the field of the income tax. Theese discussed issues are primarily about permanent establishment, first issue is about permanent establishment according to the double tax treaty between the Czech republic and Germany, second issue is about permanent establishment according to the double tax treaty between the Czech republic and Ukraine, last discussed issue is about information obligation of permanent establishment according to the czech income tax act. The sources of theese problem are judgements, professional literature and professional discussion (KOOV).

This thesis deals with the comparison of treaties that prevent double taxation in the area of income taxes and bilateral treaties on social security. The theoretical part of the thesis defines the basic terms that are used in the following parts of the work. A substantial part of the thesis deals with procedures for the avoidance of double taxation in the area of income taxes, which are implemented through international agreements. The thesis also deals with the coordination of social security, which is implemented through bilateral treaties on social security and in European Union also through Regulation (EC) No 883/2004 of the European Parliament and of the Council on the coordination of social security systems, which in the case of Member States of the European Union takes over the function of individual treaties. Result of the thesis is to compare the agreements for the avoidance of double taxation on income and capital and bilateral treaties on social security, especially compared to the number of contracts that the Czech Republic has concluded with other countries. Other points of comparison are the history of concluding these treaties, or the existence of model treaties or multilateral agreements.

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.

This diploma thesis deals with some questions of the international double taxation, particularly with the basic terminology and principles of the international taxation, bilateral double taxation treaties and new tools of legal regulation of the international double taxation such as BEPS, MLI, a package of European directions called Anti-BEPS and its implementation into the Czech law. The aim of this thesis is to identify, describe and analyse sectional questions in respect to long-term and current evolution. In the introduction I briefly introduce the topic. Afterwards the thesis is divided into four chapters that are linked to each other. The first chapter presents to the reader basic terminology and explains basic principles of this field independently and in relation to current legal regulation. Further I describe the types of double taxation and other institutes related to the international double taxation such as international double non-taxation. The second chapter deals with means of elimination of the international double taxation. Two basic methods are described and some of them are represented by basic examples. There are also described means of elimination of the international double taxation that can only be used in tax treaties (not in the national law). The last subchapter describes...

On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders from 35% to 44.45%, unless they are resident of countries that have treaties to avoid the double taxation with Chile. / El 29 de septiembre de 2014 fue promulgada una significativa reforma tributaria en Chile cuyas normas irán gradualmente entrando en vigencia desde el día 1 de octubre de 2014. Entre las modificaciones más importantes, está la creación de dos regímenes alternativos de tributación que remplazarán al actual régimen de tributación integrado a partir del año 2017: (i) el régimen de renta atribuida y (ii) el régimen parcialmente integrado. El primero de ellos hará tributar a los dueños de las empresas en el mismo ejercicio que las utilidades se generen (sean éstas distribuidas o no). El segundo, aumentará la carga impositiva total respecto a los inversionistas extranjeros residentes en países con los que Chile no ha suscrito convenios para evitar la doble tributación de un 35% a un 44,45%.

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.

This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can flow from home to host country through one or more conduit countries. By accounting for treaty shopping, we calculate the shortest (i.e. the cheapest) tax distance between any two countries allowing the corporate income to be channelled through intermediate jurisdictions. We differentiate between relevant and neutral DTTs - i.e. tax treaties that offer investors a financial advantage - and irrelevant DTTs and use these data to derive two important results. First, only relevant and neutral tax treaties increase bilateral FDI, whereas irrelevant DTTs do not. We can quantify the increase of FDI due to a relvant DTT at around 22%. Second, significant tax reductions due to treaty benefits will lead to an increase in FDI. / Series: WU International Taxation Research Paper Series

The aim of this thesis is to analyse the impact of the application of § 38f article 4, which is the Czech legislation allowing the resident to use exemption method for the taxation of foreign income from employment regardless of the method provided in the relevant Double Tax Treaty. The thesis includes an analysis of the development of the taxation of income from employment in the Czech Republic with regard to the taxation of foreign income. Further analysis of the evolution § 38f article 4 of the Income Tax Act and Article 15 of the OECD Model Treaty. The thesis conclusion states that in the model cases, if the foreign country uses a lower tax rate than is used in the Czech Republic, it is always advantageous to use the exemption method for taxpayers. In the case of higher tax rate it appears to be more favourable credit method in the most cases.