The relevance of the research topic is determined by the importance of consulting services in the structure of the market economy at the present time. The need for tax advice is growing at a fast pace. The imperfection of tax legislation creates significant difficulties for both Russian and foreign companies operating in the domestic market. Therefore, tax advice is becoming increasingly important. This dissertation work consists of three main parts. The first part describes the theoretical foundations of tax advice, and discusses the experience of foreign countries. In the second section, we analyze the legal regulation of the tax advisory market, analyze the current state of the market for tax advisory services, and analyze the risks arising in the field of tax advisory. The third section formulates the main problems, their solutions, as well as prospects for the development and improvement of tax advisory services. / Актуальность темы научного исследования определяется важностью консалтинговых услуг в структуре рыночного хозяйства в настоящее время. Потребность в налоговом консультировании растет большим темпом. Несовершенство налогового законодательства создает значительные трудности, как для российских, так и для иностранных компаний, работающих на внутреннем рынке. Поэтому налоговое консультирование приобретает всё наибольшую актуальность. Данная диссертационная работа состоит из трех основных частей. В первой части описываются теоретические основы налогового консультирования, и рассматривается опыт зарубежных стран. Во втором разделе проводится анализ нормативно-правового регулирования рынка налогового консультирования, анализ современного состояния рынка услуг по налоговому консультированию, анализ рисков, возникающих в сфере налогового консультирования. В третьем разделе формулируются основные проблемы, пути их решения, а также перспективы развития и совершенствования услуг по налоговому консультирования.

La prestación de servicios médicos es uno de los muchos hechos jurídicos que el legislador a sujetado a imposición tributaria. Este hecho es atribuido tanto a personas naturales como a las personas jurídicas, y el mismo llega a los ciudadanos a través de la actuación directa de profesionales médicos. Eh ahí, que surge el problema sobre la naturaleza jurídica tributaria de tal prestación cuando interviene solo el profesional, la sociedad empresarial clínica o una combinación de ambos. Al respecto, la Administración Tributaria cuenta con la facultad para calificar los hechos realizados por los administrados y que resulten imponibles, reconduciéndolos con el fin de determinar su correcta imposición fiscal. Es así, que en los servicios prestados por empresas de salud privadas a través de profesionales médicos independientes pueden evidenciarse situaciones que erosionan la base imponible del Impuesto a la Renta y del Impuesto General a las Ventas. Con ello, se afecta la equidad del sistema por una desigual contribución de los sujetos diferente con su capacidad contributiva. Esta investigación se basa en el análisis cualitativo, documental, jurisprudencial, doctrinario y de derecho comparado de situaciones en la prestación de servicios por empresas de salud privadas y sus posibles direccionamientos con el fin de obtener una ventaja fiscal. Por ello, corresponde a la SUNAT calificar estas situaciones a través de la norma XVI del Título Preliminar del Código Tributario. / The provision of medical services is one of the many legal acts that the legislator has subject to taxation. This fact is attributed to both natural persons and legal entities, and it reaches citizens through the direct action of medical professionals. That's where the problem arises about the legal tax nature of such a benefit when only the professional, the clinical business company or a combination of both intervenes. In this regard, the Tax Administration has the power to classify the events carried out by those administered and that are taxable, redirecting them in order to determine their correct taxation. Thus, in the services provided by private health companies through independent medical professionals, situations may arise that erode the tax base of the Income Tax and the General Sales Tax. With this, the equity of the system is affected by an unequal contribution of subjects different with their contributing capacity. This research is based on qualitative, documentary, jurisprudential, doctrinal and comparative law analysis of situations in the provision of services by private health companies and their possible directions in order to obtain a tax advantage. Therefore, it is up to SUNAT to qualify these situations through standard XVI of the Preliminary Title of the Tax Code.

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

The high levels of crime in South Africa are a popular topic of conversation amongst South Africans. As a result of the high levels of crime in South Africa, many South Africans employ private security companies in order to protect themselves and their property. The opinion exists that these private security costs should be allowed as a deduction against their taxable income. The study investigates certain factors that may influence crime, the private security industry and these companies’ perception on the duties of the South African Police Service. In order to determine private security companies’ perception on the duties of the South African Police Service, a questionnaire was conducted. The results reflected not only that private security companies are more effective and proactive in the prevention of crime, but also that they have a faster reaction time to emergency calls than the South African Police Service. This can lead one to argue that it has become a necessity to incur private security costs in South Africa. It also discusses current South African tax legislation in comparison with international trends. The study concludes whether the deduction of private security costs for the individual against taxable income is allowed in South Africa. AFRIKAANS : Die hoë vlakke van misdaad in Suid-Afrika is ‘n gewilde onderwerp van bespreking onder Suid-Afrikaners. As gevolg van die hoë vlakke van misdaad in Suid-Afrika stel baie Suid- Afrikaners privaat sekuriteitsmaatskappye aan om hulself en hul eiendom te beskerm. Menige Suid-Afrikaners is van mening dat hierdie privaat sekuriteitsuitgawes as ‘n aftrekking teen hul belasbare inkomste toegelaat moet word. Die studie ondersoek sekere faktore wat misdaad kan beinvloed, die privaat sekuriteitsmaatskappy industrie en hierdie maatskappye se opinie van die Suid-Afrikaanse Polisiediens se verantwoordelikhede. ‘n Vraelys is gebruik om privaat sekuriteitsmaatskappye se opinie rakende die verantwoordelikhede van die Suid-Afrikaansie Polisiediens te bepaal. Die resultate dui daarop dat privaat sekuriteitsmaatskappye nie net meer effektief en proaktief is in die voorkoming van misdaad as die Suid-Afrikaanse Polisiediens nie, maar ook dat hulle ‘n vinniger reaksietyd het na ‘n noodoproep ontvang is. Dit kan tot aannames lei dat dit ‘n noodsaaklikheid geword het om privaat sekuriteitsonkostes in Suid-Afrika aan te gaan. Die studie stel ook ondersoek in na huidige Suid-Afrikaanse belastingwetgewing in vergelyking met die internasionale werkswyse en sluit af met die antwoord op die vraag of privaat sekuriteitsuitgawes belastingaftrekbaar is vir Suid-Afrikaanse individue. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law). / Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).