This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD

Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinois / The specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law

/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...

La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout autre visage. Beaucoup d’Etats qui rechignaient jusqu’alors à coopérer en matière fiscale se sont vus contraints de le faire face à la pression internationale grandissante.L’étude fait apparaître que les paradis fiscaux ne sont pas les seuls responsables de la crise. Le problème de la fraude et de l’évasion doit être pensé dans un cadre global. La théorisation des notions de fraude et d’évasion, nous permettra de comprendre les raisons des pratiques qui s’y rattachent et les conséquences qu’elles peuvent avoir. L’exemple des Emirats Arabes Unis éclairera les raisons qui font de certains territoires de véritables pôles d’attractivité pour les entreprises et les particuliers. Force sera de constater qu’elles ne sont pas seulement fiscales.Face à l’internationalisation, les Etats ne peuvent plus de nos jours réagir de manière nationale et isolée. La réponse se doit d’être internationale et concertée. Ainsi, après avoir étudié les moyens de lutte contre ces pratiques dommageables qu’utilise l’administration fiscale, nous verrons comment cette dernière tente de poursuivre cet objectif sans pour autant porter préjudice aux droits et aux garanties du contribuable. Mots clefs français : impôt, fraude, évasion fiscale, contrôle fiscal, protection du contribuable, paradis fiscaux, offshore, délocalisation, zone franche, Emirats Arabes Unis, lutte contre la fraude et l’évasion fiscale / Although the matter is old-dated, the Governments have focused their attentions on tax evasion and tax avoidance since the 2008 financial crisis,. Facing a major crisis with dramatic aftermaths, the governments have become aware of the urgent need of an efficient action. Considered as a major stake, the fight against these practices is now taking a new scale. Until now the tax evaders benefited from a certain leniency but the recent scandals which broke are questioning the tax havens, that are associated to the raging crisis and gave them quite a different face. Many States, which until then balk at cooperating about tax matters, were obliged to do so in front of the growing international pressure. Our study demonstrates that the tax havens are not the only responsible to the crisis. The tax evasion and tax avoidance problem must be thought in a global frame. The theorization of the notions of tax evasion and tax avoidance, will allow us to understand the reasons and the consequences of these practices. The example of the United Arab Emirates will put into light the reasons that make certain territories real attractive poles for companies and individuals. It will be noticed that these reasons aren’t fiscal only. Due to globalization, the States can’t nowadays react anymore in a national and isolated way. The answer owes to be global and broadly discussed.Thus, after having studied the tools used by the tax authority to fight against these harmful practices, we will see how the tax authority is trying to pursue its goal without being prejudicial to the rights and the guarantees of the taxpayer. Keywords : tax, tax evasion, tax avoidance, tax investigation, taxpayer protection, tax heavens, offshore, relocation, free zone, the United Arab Emirates, fight against tax evasion and tax avoidance.

在全球化的趨勢之下，國際分工不可避免地成為跨國公司運作的趨勢。2013年2月，OECD發布《處理稅基侵蝕及利潤移轉》的報告表示，跨國公司利潤移轉策略的採取被認為是稅基侵蝕的主要原因。基於BEPS已經成為各國非常重視的議題，世界各國也為了保全稅基及防杜利潤移出，紛紛訂出反制措施。這些反制措施是否能遏制利潤不當的移動，是一個值得重視議題。惟目前學術文獻上並未有一篇全面盤點這些反制措施及地主國租稅制度對利潤移轉的影響。 故本篇研究以2005年至2012年台灣電子工業作為研究對象，利用橫斷面及時間序列的追蹤資料 (panel data) 之隨機模型做估計，探討台灣跨國公司之電子業海外子公司的利潤移轉是否會受到租稅規避行為的影響。結果顯示，利潤移轉會受到以下四種國際租稅規避工具所影響，分別是地主國是否有移轉訂價的規範、是否有預先移轉訂價規範、是否有反資本弱化條款以及地主國是否為租稅天堂。

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-06-10T20:10:10Z No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:11:21Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:12:03Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) / Made available in DSpace on 2011-06-10T21:37:01Z (GMT). No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5) Previous issue date: 2010-04-22 / In this paper, we present the conclusions drawn from a research on case law conducted with the Administrative Board for Tax Appeals, through which we could identify some of the characteristics involved in tax-planning transactions that tend to be deemed either legally grounded or groundless against Tax Authorities. Thus, the existence of inconsistent transactions made in a short period of time, combined with the existence of a regular alternative way which proves more burdensome and which may lead to the same results achieved through those transactions made by taxpayers, as well as the existence of related parties, shell companies, fictitious companies, companies domiciled in tax havens, the neutralization of undesired effects, the exercise of unusual transactions and transactions that stray from the purposes of the typical legal businesses involved, are elements that, among others, tend to influence the outcome of cases. We also verified that, in addition to some inconsistencies found, transactions bearing the same characteristics tend to produce the same result as regards the legality of the transactions. However, the legal institutions applied to serve as the basis for such result (such as simulation, abuse of right, business purpose, etc.) vary greatly and present no uniformity. We have found that the institutions themselves, as they have been dealt with in the judgments, were mixed up and no longer find conceptual correspondence with the legal institutes known by scholars. The majority of judgments demonstrated a hybrid institute: a simulation resulting from the inconsistency between the form and its substance and/or resulting from the absence of business purpose. Finally, after having mentioned the characteristics and challenges of the current regulatory model for transactions involving tax planning in our legal system, we have compared the incentives furnished by the possible configurations that can be afforded to the mechanisms that regulate the conducts examined, and we concluded that an enforcement strategy prioritizing the regulation of these conducts based on threatening to adopt severe and unusual penalties is unable to fight the needs of Brazilian reality. Therefore, we understand that a model that prioritizes the capacity to detect infractions, by requiring information transparency and disclosure, and which also avails itself of responsive regulation strategies is the most suitable to serve such needs. / No presente trabalho, apresentamos as conclusões de uma pesquisa jurisprudencial que realizamos junto ao Conselho Administrativo de Recursos Fiscais, por meio da qual foi possível identificar algumas características para as operações de planejamento tributário que tendem a ser julgadas oponíveis ou não oponíveis ao Fisco. Assim, a existência de operações incongruentes entre si praticadas num curto intervalo de tempo, associada à existência de um caminho alternativo usual mais oneroso e apto a alcançar os mesmos resultados das operações realizadas pelo contribuinte, bem como a existência de partes relacionadas, sociedades aparentes, sociedades fictícias, sociedades residentes em paraísos fiscais, a neutralização de efeitos indesejáveis, a prática de operações não-usuais e que se desviam da finalidade dos negócios jurídicos típicos envolvidos são propriedades que, dentre outras, tendem a influenciar o resultado dos julgados. Verificamos, também, que, a par de algumas incoerências encontradas, as operações com as mesmas características tendem a ter o mesmo desfecho quanto à legitimidade das operações, porém os institutos utilizados para fundamentar tal resultado (como simulação, abuso de direito, propósito negocial, etc.) não mantêm uma uniformidade. Constatamos que os próprios institutos, da forma pela qual vêm sendo manejados nas decisões, foram misturados e não encontram mais correspondência conceitual com as figuras conhecidas pela doutrina. Na maioria dos julgados foi possível identificar um instituto híbrido: a simulação decorrente do descompasso entre a forma e a sua substância e/ou decorrente da ausência de propósito negocial. Por fim, após apontarmos as características e desafios do atual modelo regulatório das operações de planejamento tributário no nosso sistema jurídico, comparamos os incentivos fornecidos pelas possíveis configurações que se pode dar aos mecanismos regulatórios das condutas estudadas e concluímos que uma estratégia de 'enforcement' que prioriza a regulação destas condutas por meio da ameaça de severas e raras penalidades não consegue fazer frente às demandas da realidade brasileira. Assim, entendemos que um modelo que priorize a capacidade de detecção das infrações, através de exigências de transparência e de abertura de informações ('disclosure'), e que também se vale de estratégias de 'responsive regulation' é o mais adequado a atender a tais demandas.

The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through the use of third-party data and information technology. In order to develop a framework to prevent non-compliance, an understanding was required of the areas that would enable such a framework to be successful. Since governance, risk and compliance (GRC) is an emerging area in the corporate and information technology domain, organisations, including revenue bodies, are confronted with an increased risk and a growing number of regulatory, legal and other compliance requirements. The frame of reference for integrated governance, risk and compliance was used as base to determine the areas that had to be included in the new feasibility framework for the South African Revenue Service (SARS) in order for the framework to enhance compliance. Thus, the frame of reference for integrated governance, risk and compliance provided a contextual understanding of the areas that had to be reviewed in order to ensure that the framework that was developed adhered to all aspects that would make it a suitable and acceptable framework within SARS. Since the new conceptual framework will be used to address compliance and risk management, existing frameworks had to be considered – one in particular, namely the Compliance Risk Management Process as described by the Organisation for Economic Co-operation and Development (OECD). The OECD guidance note outlines compliance risk management as a structured iterative process for the “systematic identification, assessment, ranking, and treatment of tax compliance risks” that will enhance decision-making. This structural process is depicted in the Compliance Risk Management Process which can be used by revenue bodies, including SARS. Thus, once the different areas had been identified, discussed and understood, the existing Compliance Risk Management Process as described by the OECD was discussed to identify how the new conceptual framework that would be developed as part of this study could enhance this existing framework. Finally the framework was developed by making use of an extended literature review on the main characteristics of ‘big data’, which was then tested with the use of two selected case studies and concluded with a comparative analysis of the case studies. Overall, the framework will aid to determine whether it is feasible to continue with a project to use third-party data and information technology to automate the detection and prevention of taxation gaps before spending too many resources without any significant effect on diminishing the taxation gap. It is therefore recommended that SARS implement this new feasibility framework as a pre-check in order to determine whether:  there is third-party data available for a specific type of transaction that will result in the reduction of the taxation gap;  the third-party data is reliable and usable. If not, which changes are required from the third party in order to ensure that it can be linked to specific taxpayers (for example, such as capturing additional data or changing the format of existing data that had been captured in order to ease the extraction process);  any tax acts or legal aspects should be enhanced to ensure all relevant taxpayer information is available from a specific third party; and  both organisations (SARS and the third party) have the relevant information technology to ensure SARS can extract, store and manipulate the data in a timely fashion in order to obtain the maximum effect. In conclusion, a new feasibility framework was developed as part of this study in order to aid SARS with the reduction of the taxation gap by using third-party data and information technology. The purpose of the new feasibility framework is to identify whether there is third-party data available and whether any changes are required to the data in order to provide SARS with a mechanism to link it to specific taxpayers. This will provide SARS with guidance as to the steps that are required in order to automate the process of collecting third-party data through by using information technology. The feasibility framework would also indicate whether it is feasible to continue with such an automation project before exhausting too many resources without any significant effect on reducing the taxation gap. / Taxation / M. Phil. (Accounting Science)

Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfectible. Aussi, la communauté internationale cherche et expérimente des alternatives à la norme du prix du marché. Dès lors, les réglementations étatiques et internationales sont amenées à repenser la problématique des prix de transfert dans sa dimension économique et non plus dans un but exclusivement fiscal.L'évolution majeure de ces dernières années est la nouvelle approche de la relation administration fiscale/entreprise. L'entreprise doit fixer ses prix de transfert en accord avec l'administration pour réduire le risque de double imposition économique. Le souci d'assurer une juste répartition des recettes fiscales entre les États et de garantir la sécurité juridique au développement du commerce mondial, constituent les défis de demain. / As a result of globalization, multinational companies have increased their international transactions, and in consequence, international tax planning. The need to determine "objective" transfer pricing in order to ensure the fair allocation of tax revenue between States quickly became a global necessity. However, the readjustment of transfer pricing as carried out by tax administrations leads to double taxation.At present, the arm's length principle is the international standard used as a reference norm to determine "objective" transfer pricing. However, this standard is perfectible and so the international community has been looking for and trying out alternatives to the norm of arm's length pricing. Consequently, both domestic and international rules and regulations need to be reassessed with regard to the problems of transfer pricing so that transfer pricing issues can be addressed not only from the perspective of tax revenue but also taking into account their overall economic dimension.The major evolution over last few years is the new approach to the tax administration/company relationship. The company must determine its transfer pricing in agreement with the tax administration in order to reduce the risk of economic double taxation. This aims to make sure that a fair share of income tax is apportioned between States and also guarantees a secure legal framework for the future allowing international trade to continue to develop and rise to meet the challenges that lie ahead.

This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...