Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. Both the Swedish arm’s length rule and its international equivalence are abstract rules of law as they merely provides the legal ramification if associated enterprises interact in a manner that independent enterprises would not. The international equivalence to the Swedish arm’s length rule is not a separate rule of law per se it is the gateway by which the Swedish rule is made applicable in international situations, through the use of a double tax agreement, with the fundamental principle that a double tax agreement can only limit, never expand a countries right to tax. The OECD Guidelines governing the general aspects of transfer pricing states that the fundamental meaning of the Guidelines is to find ways of establishing a price used between associated enterprises that are similar to what independent enterprise would conclude. The first step towards finding such a price is though the comparability analyses were all the relevant characteristics of the transferred goods is analysed. The chapter in the Guidelines that governs business restructurings is meant to be applied alongside the general aspects of transfer pricing. The Guidelines proposed way of finding an appropriate price for the transaction of a branch of production with respect to profit potential is with special consideration to risks. The profit potential is irrevocably linked with the risks transferred since it is a presumption that with increased risk there is a potential for higher profits. Although the risks are the most important aspect there are other things to look at such as other options realistically available and benefits from concluding a business restructuring.

Short term assignments to other countries are increasing and it is important to take note of the associated potential tax compliance requirements. South Africa is part of the Southern African Development Community (SADC) whose main objective is to advance the development and economic growth of the member countries through regional integration. It is difficult for persons with limited or no international tax background to identify potential taxes when going on short term assignments to other SADC countries as very little has been published with regard to the procedure to follow. The procedure to follow and the main tax concepts (corporate tax, personal tax, VAT and withholding tax) have not been published in a user friendly, holistic format to enable such persons to identify potential tax implications. In this research a conceptual tax-compliance framework was created and tested to enable persons to follow the procedure to identify potential taxes that could be triggered when going on short term assignments. It also enables them to have an understanding of the concepts of the main tax principles applicable in SADC countries that have double tax agreements in place with South Africa. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) / South Africa had entered into 97 double taxation agreements (at the time of this study in 2014) with other countries which generally contain an article which authorises the exchange of information between South Africa and the treaty partner. The 2008 global financial crisis re-emphasized the increase in tax planning structures as a result of globalisation to avoid or evade taxes and this highlighted the need for a more transparent tax information sharing platform. Since the 2008 economic crisis, one of the key themes has been the attempts to co-ordinate reform of the global financial system in the pursuit of greater international transparency. Since 2012 Treasury started entering into agreements with various other countries to enhance the transparency of taxes paid by entering into exchange of information agreements: these includes the Bilateral Tax Information Exchange Agreements (TIEA) and the Multilateral Mutual Administrative Assistance (MAA) Agreements and the agreement entered into with the United States of America known as the FATCA (Foreign Account Tax Compliance Act) agreement, signed 9 June 2014. This will support the Double Tax Agreement already in place to enhance the information sharing regime. Government Notices 508 and 509, Gazette number 37778, were published on 27 June 2014 in order to facilitate FATCA compliance in terms of the Tax Administration Act 28 of 2011 (TAA) sections 26, 29 and 30. As FATCA is a new agreement, there is a limited overview of the impact of this exchange of information agreement. This report is to gain insight into the reasons for implementing these agreements, an overview of these agreements and the implications of these agreements, with a specific focus on the newest agreement, FATCA.

As relações entre a Administração Pública e os cidadãos modificaram-se radicalmente ao longo das últimas décadas. Essa transformação também se reflete no âmbito do Direito Tributário. A administração tributária tem buscado adotar formas consensuais de prevenção ou solução de conflitos, pois o recurso ao Poder Judiciário demonstramorosidade e o prolongamento das demandas inevitavelmente traduz prejuízos para as partes envolvidas. O presente estudo enfoca o fenômeno dos contratos fiscais, assim entendidos os acordos firmados entre o Fisco e o contribuinte para a solução de problemas controversos envolvidos no processo de apuração e determinação da obrigação tributária. Analisam-se os limites à adoção de formas consensuais em matéria tributária, enfocando seu enquadramento com relação aos princípios da legalidade, tipicidade, igualdade, capacidade contributiva e especialmente da indisponibilidade do crédito tributário. Estudam-se os fenômenos da discricionariedade e concessão de margens de apreciação, uma vez que eles fundamentam a autonomia contratual da Administração Pública. São enfocados exemplos específicos de conceitos indeterminados, cláusulas gerais e outras formas de livre atuação administrativa em Direito Tributário. Considerando que contratos fiscais remete a um gênero, uma categoria superior que congrega diferentes formas de atuação pactuada da Administração Pública, apresenta-se sua conceituação e detalhes das suas características essenciais. São examinadas também as principais teorias para identificação da natureza jurídica específicas dos contratos fiscais, em torno das figuras de contrato ou ato administrativo. Enfocam-se ainda os principais fatores envolvidos na formação de tais contratos, bem como limites para sua revisão e anulação. São ressaltados detalhes específicos do papel da vontade do contribuinte nesse processo. Por último faz-se análise circunstanciadas das características de cinco espécies de contratos fiscais do Direito Tributário Brasileiro: acordos de fixação, regimes de quantificação padronizada dos tributos, soluções de consulta, contratos de isenção e transações em sentido estrito. / The relationship between public administration and citizens have changed radically over the past decades. This transformation is also reflected in the Tax Law. The tax administration has sought to adopt consensual ways of preventing or resolving conflicts, since the recourse to the judiciary demonstrates delays and prolongation of the demands inevitably translates into losses for the parties involved. This study focuses on the phenomenon of tax contracts, understood as the agreements between the IRS and the taxpayer to resolve controversial issues involved in the assessment and calculation of the tax liability. It examines the limits to the adoption of consensus regarding tax forms, focusing its framework with regard to the principles of legality, typicality, equality, ability to pay and especially the unavailability of the tax credit. We study the phenomena of discretion and margins of appreciation, since they underlie the contractual autonomy of the Public Administration. Particular attention is given to specific examples of indeterminate concepts, general clauses and other forms of administrative freedom of action in Tax Law. Whereas tax contracts is an expression that refers to a genre, a higher category that combines different forms of action agreed Public Administration, this study presents its concept and details of their essential characteristics. Also examined are the main theories to identify the specific legal nature of contracts tax, around the figures of contract or administrative act. Focus is still the main factors involved in the formation of such contracts, as well as limits for your review and annulment. It highlights specific details of the role of the will of the taxpayer in this process. Finally this study presents a detailed analysis of the characteristics of five species of contracts of the Brazilian Tax Law: agreements for the fixation of vagueness, contracts for standardized quantification of taxes, tax rulings, exemption contracts and transactions.