The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. Tax penalties were introduced in order to incentivize the tax payer to disclose relevant information for the tax assessment. The scope of relevant information is relative to the correction rule, which has a significant connection to the OECD and BEPS. This thesis concludes that in a post-BEPS world, relevant information relates to domestic developments of the correction rule produced by the legislator, case law and the Swedish Tax Agency. Furthermore, this thesis concludes that transfer pricing documentation in full compliance with the Swedish content requirements should greatly mitigate a tax payer’s risk of being subjected to tax penalties. Court rulings from the lower administrative courts regarding tax penalties in transfer pricing demonstrate contradictory views to that of statutory law, case law and preparatory works. These opposing views constitute the current framework of tax penalties in transfer pricing, which is neither sustainable nor appropriate. For this reason, the Swedish tax system requires either extensive case law or statutory reform on the subject. This thesis concludes that statutory reform would perhaps be the most appropriate development in light of certain aspects of the principle of legality. Proceeding from that conclusion, this thesis therefore presents two amendments to the Swedish tax penalty framework in regard to transfer pricing.

published_or_final_version / Real Estate and Construction / Doctoral / Doctor of Philosophy

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation). Johannesburg, 25 March 2015 / The research reviews the legislation pertaining to the understatement penalty provisions of the Tax Administration Act 28 of 2011. The problems associated with the levying of understatement penalties in the previous legislation are determined. A detailed evaluation is made of the understatement penalty provisions, with an emphasis on the determinants for the ‘behaviour’ and ‘case’ types, and the penalty percentages derived therefrom. The fiscus’s stated goals and intentions in respect of the understatement penalties are identified and reviewed to determine if they are aligned with those considered to be international best practice. The requirements of the Constitution of the Republic of South Africa of 1996 are reviewed with respect to the understatement penalties. A comparative analysis of South Africa’s understatement penalties and those of tax authorities identified as having similar tax administration regimes is presented. The research suggests that while a more systematic and uniform approach, to understatement penalties, has been established under the new legislation, the subjective nature of the ‘behaviour’ and ‘case’ determinants applied is likely to result in disputes between the South African Revenue Service (SARS) and the taxpayer. The research indicates that while the categories and nature of understatement penalties levied are broadly aligned with those of comparable countries’ regimes, the penalty percentages applied in South Africa, are relatively high. Key words and terms: understatement penalties, international best practice, goals, uniform, systematic, ‘behaviour’, ‘case’, subjective, similar tax administration regimes, penalty percentages. / MT2016

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Tax Administration Act 28 of 2011 is the most recent complete tax act to guide tax administration in South Africa and came into operation on 1 October 2012. The changes in the penalty regime in South Africa was that the understatement penalties, in sections 222 and 223 of the Tax Administration Act, replaced the additional tax that was previously levied in terms of section 76 of the Income Tax Act 58 of 1962. Understatement penalties are levied when a taxpayer understates his tax payable for a particular tax period. The understatement penalties are jointly determined by the behaviour of the taxpayer and other objective criteria that are listed in a table contained in section 223(1) of the Tax Administration Act. The report will focus on comparing the understatement penalties levied in South Africa and comparing it with understatement penalties levied in the United States of America (USA), Australia (AUS) and the United Kingdom (UK). The comparison will be used to determine how the understatement penalties are imposed in different cases and to determine if there are improvements that can be made to the current understatement penalties levied in South Africa. Keywords understatement penalty; understatement; behaviour; conduct; penalty; Tax Administration Act, United States of America (USA); United Kingdom (UK); Australia (AUS); South Africa (SA) / GR2018

Univ., Diss.-2002--Würzburg, 2001. / Literaturverz. S. 177 - 195.

Made available in DSpace on 2016-04-26T20:28:20Z (GMT). No. of bitstreams: 1 Robson Maia Lins.pdf: 2233612 bytes, checksum: 47c99a44f02a5c62065064b173bc2e19 (MD5) Previous issue date: 2008-12-05 / The aim of the present doctoral dissertation, presented to the Examining Board of the Post-graduate Program in Tax Law, was to analyze the tax juridical concept referred to as mora (delinquency). In order to achieve this objective using a scientific approach to the Law, we explored the levying procedures established by the tax norm known as Regra-matriz tax levy (by Brazilian Professor Paulo de Bastos) in conjunction with other norms of the tax system, comprising the normative calculation together with the Regra Matriz Tax Levy (Regra Matriz de Incidência Tributária RMIT). The reader will also note constant cross references to other juridical norms, beyond the scope of tax levy. There are many inclusions in fields governed by these norms which establish tax ancillary obligations and penalties that distort the Regra-Matriz tax levy model, as is the case concerning tax exemptions. Accordingly, there are normative calculations that do not always follow a chronological order in terms of the rise, suspension and extinction of the tax liability. This is indeed the case! The subject is broad and dynamic and often strays from the levy sequence deemed normal according to the precepts of the Brazilian Tax Code. Therefore, the subject matter of our study not only comprised the Regra-matriz of tax levy but all the norms that directly or indirectly consider the inertia of the creditor or the debtor as a fact support, whether in strictus sensus tax liability or in liability to rebate tax indebitum. We investigated the course of the rise and extinction of tax liability, including the liability suspension of tax credit; from the rise to the extinction of repetition, offset or rebate of tax indebitum, while analyzing the structure, function and objective of the mora (delinquency). We addressed the events of tax credit liability suspension as well as the provisional remedies of abstract control (controle abstrato) of the Constitution in order to study the possible configuration of the delinquent juridical facts, pre-requisites for the levying of sanctioning norms. The expressions multa de mora (delinquency fine), multa de ofício (fine determined by judge), multa penal (criminal penalty), multa sancionatória (penalty sanction), as well as delinquent interest shall be analyzed at a syntactic, semantic and pragmatic level while seeking to explain synonymous expressions within the context of tax legislation, and identical expressions with different content and function. We have employed the analytical method for structural areas, and the hermeneutic approach for semantic and pragmatic fields, such that this study adopted the doctrine line referred to as legal constructivism, or more precisely logic and semantic-structured constructivism / A tese doutoramento que apresentamos à Banca Examinadora do Programa de Pós-Graduação em Direito Tributário tem por objeto a análise do fato jurídico tributário denominado mora . Para cumprirmos esse desiderato com pretensões de cientificidade entendemos necessário percorrer o trajeto da incidência da Regra-matriz de incidência tributária, em combinação com as demais normas do sistema tributário, que entram em cálculo normativo com a RMIT. A todo instante o intérprete verá que retrovertemos também nossos cuidados para outras normas jurídicas que não a da incidência tributária. Há várias inserções em searas dominadas pelas normas que fixam deveres instrumentais, que estabelecem sanções, que mutilam a Regra-matriz de incidência tributária, como ocorre com as isenções tributárias. Há, portanto, cálculos normativos que nem sempre é ordenada numa seqüência cronológica em relação ao tempo do nascimento, suspensão da exigibilidade e extinção da obrigação tributária. É assim mesmo! O objeto é amplo e dinâmico, e, não raro, foge à seqüência da incidência que seria normal segundo os escaninhos do Código Tributário Nacional. Portanto, compõe nosso objeto de estudo a análise não somente a Regra-matriz de incidência tributária. Todas as normas que, direto ou indiretamente, tomam a inércia do sujei to passivo ou do sujeito ativo, tanto na obrigação tributária em sentido estrito, quanto na obrigação de restituição do indébito tributário, como suporte fáctico, serão objeto de especulações. Percorreremos do nascimento à extinção da obrigação tributária, passando pela suspensão da exigibilidade do crédito tributário; do nascimento à extinção da obrigação de repetição, compensação ou ressarcimento do indébito tributário, sempre analisando a estrutura, a função e o sentido da mora. Ingressaremos naquelas hipóteses de suspensão da exigibilidade do crédito tributário, bem assim das cautelares em controle abstrato de constitucional idade, para estudarmos a eventual configuração dos fatos jurídicos moratórios, pressupostos da incidência das normas sancionatórias. As expressões multa de mora , multa de ofício , multa penal , multa sancionatória , bem assim juros de mora serão analisadas nos seus níveis sintático, semântico e pragmático, procurando sempre explicar na legislação tributária aquelas expressões sinônimas, bem assim as expressões iguais, com conteúdos e funções distintas. Utilizaremos o método analítico, na parte estrutural, e o hermenêutico, ao tratarmos dos campos semântico e pragmático, procurando deixar o trabalho situado na linha doutrinária denominada constructivismo jurídico, precisamente o constructivismo lógico-semântico

La finalidad de la presente investigación es señalar el impacto de la determinación tributaria por los servicios de estimulación temprana en Instituciones Privadas de Educación Inicial en Los Olivos. Por ende, el objetivo general que persigue este trabajo es establecer las contingencias tributarias en el desarrollo de las actividades de una institución privada, lo cual se ha aplicado mediante técnicas de recojo de datos, como el uso de un cuestionario, elaborado con preguntas vinculadas al Tratamiento Tributario y Sanciones Tributarias, y unas entrevistas a dos abogadas tributaristas, quienes con sus respuestas permitieron la justificación de este trabajo de investigación. Esta investigación es explicativa con enfoque mixto porque busca encontrar la relación causal entre la evasión tributaria y el impacto de la determinación tributaria. En consecuencia, se propone la presente tesis a fin de obtener el reconocimiento y determinación del impuesto a declarar ante la Superintendencia Nacional de Aduanas y de Administración Tributaria- SUNAT. Por tal motivo, se analizaron diversos aspectos tributarios vinculados por servicios de estimulación temprana, como la ley del impuesto a la renta y los comprobantes de pago. Asimismo, se describió la informalidad y cultura tributaria en el país, además del impacto y las medidas contra la evasión tributaria y la falta de orientación que existe por parte de estas instituciones. La conclusión que se ha llegado es que la cultura tributaria debe convertirse en un tema con importancia, donde se comuniquen las razones fundamentales de la tributación y se adquieran responsabilidades para el cumplimiento de las obligaciones. / The purpose of this research is to indicate the impact of tax determination by services of early stimulation in Private Institutions of Early Childhood Education in Los Olivos. Thus, the general objective pursued by this paper is to establish the tax contingencies in the development of the activities in a private institution, which have been applied by data collection techniques, such as the use of a survey elaborated with questions related to Tax Treatment and Tax Sanctions, and an interview to two tax attorneys who allowed the justification of this research paper with their answers. This is an explanatory research with a mixed approach because it looks for the causality between tax evasion and the impact of tax determination. Consequently, this thesis is proposed to obtain recognition and determination of the tax to be declared before the National Superintendency of Customs and Tax Administration – SUNAT. Therefore, various tax aspects associated with early stimulation services were analyzed, as for example, income tax law and proofs of payment. Additionally, informality and tax culture in the country were described, besides the impact and the actions against tax evasion and the lack of existing orientation by these institutions. In conclusion, it was found that tax culture needs to become an important matter where the fundamental reasons of taxation could be communicated and responsibilities could be acquired for the compliance of obligations. / Tesis

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

The Tax Administration Act (28 of 2011) (TA Act), which was promulgated on 4 July 2012 and came into effect on 1 October 2012, was enacted with the purpose of aligning all the administrative provisions dealt with under the various sections of the Income Tax Act (58 of 1962) (IT Act) and the Value-Added Tax Act (89 of 1991) (VAT Act) under one piece of legislation. The TA Act (28 of 2011) provides guidance on various matters of tax administration, including a very controversial penalty levying regime. Prior to the TA Act (28 of 2011), section 76 of the IT Act (58 of 1962) and section 60 the VAT Act (89 of 1991) (hereafter referred to as the pre-TA Act (28 of 2011) penalty provisions) dealt with the levying of additional taxes in cases of understated tax returns. Sections 76 and 60 of the respective acts unfortunately did not provide proper guidelines on the assessment and calculation of these additional taxes or on how the levying of these additional taxes could conform to matters of administrative justice. These matters have been included under sections 221 to 223 of the TA Act (28 of 2011) (hereafter referred to as the understatement penalty percentage provisions under the TA Act (28 of 2011)) and have been welcomed by most taxpayers. This research study focused on the critical evaluation of the understatement penalty percentage provisions under the TA Act (28 of 2011) as well as the provisions which were repealed and replaced by the TA Act (28 of 2011) and which were previously applied in terms of the pre-TA Act (28 of 2011) penalty provisions. A comparison between the latter provisions, the understatement penalty percentage provisions under the TA Act (28 of 2011) and foreign legislation is made with the purpose of addressing how effective and fair the TA Act (28 of 2011) will prove to be. The study also includes brief advice on any possible improvements or practical approaches regarding the understatement penalty percentage provisions under the TA Act (28 of 2011). It is also seen as necessary to evaluate the effectiveness of the regulations promulgated in terms of sections 221 to 223 of the TA Act (28 of 2011), and to identify possible problems with the application and interpretation of the relevant understatement penalty percentage provisions under the TA Act (28 of 2011) by the Commissioner. A literature review was used to critically analyse and compare various pieces of legislation and precedents, including South African and foreign laws and legislation, with possible practical illustrative examples. The objective with the literature review was to clarify issues such as the fairness of the understatement penalty percentage provisions under the TA Act (28 of 2011) and the pre-TA Act (28 of 2011) penalty provisions. The findings of the research study revealed that the enactment of the understatement penalty percentage provisions under the TA Act (28 of 2011) on 1 October 2012 partially achieves the objective of providing taxpayers with a penalty levying system that is more reasonable and fair in comparison with the pre-TA Act (28 of 2011) penalty provisions. Despite a more favourable outcome achieved by the TA Act (28 of 2011), the research concludes that proper guidance and measures for levying a penalty are still lacking and that the legislation is unfortunately still failing in this regard. Harsh penalty percentages based on certain behavioural criteria that are not defined create the need for obvious improvements. That said, the TA Act (28 of 2011) is still young and creates a basis on which further amendments and improvements can take place. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Made available in DSpace on 2016-04-26T20:29:05Z (GMT). No. of bitstreams: 1 Andreia Fogaca Maricato.pdf: 1342835 bytes, checksum: 8aeb3b42d186cea7aa57252074566c1f (MD5) Previous issue date: 2009-05-18 / A dissertation submit ted for completion of Masters in Law has as object the analysis of the instrumental rule array of duties and penal ties for i ts breach. To fulfill these goals, we need to go rule matrix of tax incidence, combined with the instrumental rule array of duties and penal ties for noncompliance rule matrix of instrumental duties. Several insertions of other legal rules than mat rices, such as establishing the amnesty, the forgiveness they maim the rule ar ray of tax incidence, such as tax exemptions and rules that establish the legal immunities. Our object of study is composed not only of analysis of the rule matrix of tax incidence and i ts relationship with the rule array of duties and with the instrumental rule matrix punishment for his failure, but of all the rules that direct or indirect y relate to duties to do or not to enforce the policy of taxes to taxpayers and responsible tax. For this, we take the law as a set of valid legal standards, which are materialized in the form of prescriptive listed. The mode is the right approach in interpreting such language, i.e., building the sense of texts. We set out a systematic interpretation of the instruments that prescribe the duties and penalties, to show how it gives the construction of their laws. Specifically, building the legal framework of obligations and instruments that typify the penal ties for i ts breach within the principles of lawfulness, reasonableness and proportionality in setting the limits imposed on entities tributantes. For this, each term semantic analysis that make such language, as well as the interpretation adopted by courts in relation to the constitution of each of the standards. The method adopted is the dogmatic, and the technique is the hermeneutic-analytical, trying to leave the work in the doctrinal line cal led logical-semantic constructivism / A dissertação apresentada para conclusão do mestrado em Direi to tem como objeto a análise da regra matriz dos deveres instrumentais e as sanções pelo seu descumprimento. Para cumprirmos estes objetivos, entendemos necessário percorrer a regra matriz de incidência tributária, em combinação com a regra matriz dos deveres instrumentais e a regra matriz sancionatória pelo descumprimento dos deveres instrumentais. Há várias inserções de outras normas jurídicas que não estas regras matrizes, como as que estabelecem a anistia, a remissão, as que mutilam a regra matriz de incidência tributária, como é o caso das isenções tributárias e as normas jurídicas que estabelecem as imunidades. Nosso objeto de estudo compõe-se não só da análise da regra matriz de incidência tributária e sua relação com a regra matriz dos deveres instrumentais e esta com a regra matriz sancionatória pelo seu descumprimento, mas de todas as normas que direta ou indiretamente se relacionam com os deveres de fazer ou não fazer valer a política de impostos aos contribuintes e responsáveis tributários. Para isto, tomamos o direi to como um conjunto de normas jurídicas válidas, que se materializam na forma de enunciados prescritivos. O modo de nos aproximarmos do direito é interpretando tais enunciados, ou seja, construindo o sentido dos textos. Faremos uma interpretação sistemática dos enunciados que prescrevem os deveres instrumentais e suas sanções, para mostrar como se dá a construção das respectivas normas jurídicas. Especificamente, almejamos construir as normas jurídicas dos deveres instrumentais e as que tipificam as sanções pelo seu descumprimento dentro dos princípios da legal idade, razoabilidade e proporcionalidade, estabelecendo os limites impostos aos entes tributantes. Para isso, analisaremos semanticamente cada termo que compõe tais enunciados, bem como a interpretação adotada pelos tribunais com relação à constituição de cada uma das normas. O método adotado é o dogmático, e a técnica a hermenêutica analítica, procurando deixar o trabalho situado na linha doutrinária denominada consctrutivismo lógico-semântico