No abstract provided. / Thesis (M.Com.)-University of Durban-Westville, 2002.

South Africa's re-integration into the global trading economy and its participation in various trade agreements has resulted in an increase in the number of import and export transactions processed by the South African Revenue Services Customs Division. Importers and Exporters are expanding into new markets and regions, which require them to adhere to the legislative administrative requirements, enforced at the various designated Customs branch offices. To achieve Customs compliance, it is necessary that importers and exporters make the correct declaration to the SARS and make available the appropriate documentary information to support import and export transactions. Also, increasing pressure from other government authority and government agencies makes it a prerequisite that any goods cleared for either import and export is properly declared taking cognisance of all Acts enforced by the SARS Customs Division. This research dissertation is aimed at identifying the key factors that impact the SARS Accreditation Scheme / Program to both legitimate and illegitimate traders, it evaluates the benefits of the Accreditation program and determines what actions that are required by the SARS and traders to improve the levels of client service and Customs enforcement by the SARS Customs Division. Based on the analysis, the discrepancy between the current service expectation of the SARS Accreditation Scheme and service delivery by the SARS Customs Division urgently needs to be reviewed in light of Customs enforcement and Customs trade facilitation practices. / Thesis (MBA)-University of Natal, 2003.

The aim of this dissertation is to provide a detailed analysis of the impact electronic-commerce (e-commerce) is having upon the tax base and revenue collection of Value-Added Tax (VAT) in South Africa. This dissertation commences with a chapter that sets out the model for the treatment of VAT in an e-commerce environment. Three chapters follow this, recording how South Africa legislates for VAT, how traditional (offline) and e-commerce (online) transactions are conducted. This is followed by a chapter that makes a comparison between online and offline commerce, identifying the differences and difficulties between the two forms. Leading from this comparison is a chapter that makes suggested recommendations to overcome the identified VAT administrative difficulties. The final chapter records how the three parties, namely, governments, commerce and consumers can work together, if the freedom afforded by e-commerce is allowed to continue. The analysis shows that if certain recommendations are implemented, then the negative impact of e-commerce on the tax base and revenue collection of VAT in South Africa can be reduced. / Thesis (MBA)-University of Natal, Durban, 2003.

Syftet med uppsatsen är att analysera ändamålsenligheten med de svenska CFC-reglerna samt att problematisera det nuvarande CFC-regelverket utifrån de åtgärder och nyckel-överväganden som lyfts fram ur OECDs två rapporter om BEPS. BEPS är ett omfattande problem, vilket har presenterats i två rapporter framförda av OECD. Syftet med rapporterna är att de ska mynna ut i åtgärder på det mellanstatliga beskattningsområdet för att motverka BEPS. Många länder har inkorporerat CFC-regler i sina skattesystem. Några av de åtgärder som presenteras i rapporterna avser att förbättra just dessa regler. För att kunna tyda dessa åtgärder har nyckelöverväganden från OECD lyfts fram. Dessa är; ökad transparens och utbyte av information, heltäckande åtgärder och nytänkande samt gemensam ansats och samspel mellan regler. De flesta länder har vissa grundkomponenter gemensamt när det kommer till strukturen av deras CFC-regler. Dessa gäller bl.a. definitionen av ett CFC-bolag, vad för slags infly-tande eller kontroll det ska finnas mellan det inhemska bolaget och CFC-bolaget, vad som utgör låg beskattning samt vilken typ av inkomst som är hänförlig till ett CFC-bolag. I Sverige återfinns CFC-reglerna i 39a kap. IL. De svenska CFC-reglerna är ändamålsenliga såtillvida att deras strukturella utformning ger dem ett brett tillämpningsområde. Däremot kan reglerna kritiseras för att vara oupp-daterade på två punkter. Samspelet mellan skatterättsliga regelverk, dels inhemska och dels mellanstatliga, är nyckeln till att lösa BEPS. En uppdatering av det svenska CFC-regelverkets ändamålsenlighet kan därför vara en liten pusselbit i det komplexa BEPS-pusslet. / The purpose of this thesis is to analyse the effectiveness of the Swedish CFC rules and to problematize the current CFC rules against the actions and key considerations highlighted by the OECD's two reports on BEPS. BEPS is a widespread problem, which has been presented in two reports carried out by the OECD. The purpose of these reports is to lead to actions in the cross-border taxation area that are aimed at counteracting BEPS. Many countries have incorporated CFC rules into their tax systems. Some of the actions presented in the reports are designed to improve these rules. To be able to interpret these actions, some key considerations have therefore been highlighted. These are; increased transparency and exchange of information, comprehensive actions and innovative thinking and common approach and coherent rules. Most countries have some basic elements in common, when it comes to the structure of their CFC rules. These relate inter alia to the definition of a CFC, what kind of influence or control there should be between the resident company and the CFC company, what constitutes low taxation and what type of income that is attributable to a CFC company. In Sweden, the CFC rules are found in the 39a Ch. IL. The Swedish CFC rules are effective in the sense that their structural design gives them a wide scope. However, the rules can be criticised on two grounds for being outdated. The interaction between tax regimes, partly domestic and partly cross-border, is the key to solve BEPS. An update of the Swedish CFC rules’ effectiveness may therefore be a small piece in the complex BEPS puzzle.

ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on corporate actions to circumvent these laws in order to reduce tax liabilities. Then, I will propose a solution that emphasizes altering the incentives of corporations as opposed to creating rules to prevent corporate actions.

State and local governments forfeit over $80 billion in tax revenue each year in order to incentivize businesses to expand operations and create jobs in, relocate to, or refrain from leaving their states. The use of tax incentives has expanded massively during recent decades to include all states and a range of industries. Targeted tax incentives are proven to be an inefficient method of promoting economic growth and job creation, because of the negative impact of public spending cuts that offset the decline in revenue. There is a large disparity between states that do offer large amounts of incentives and those that do not that remains largely unexplained in the literature. Using cross-sectional data from the New York Times, I examine whether this disparity is associated with the political economy or geography of the states, or if it is largely random. I find little support for the political economy and geography hypotheses. A lack of support for the first two hypotheses suggests that the use of business tax incentives is largely random at the state level. I conclude by examining the viability of several proposals for limiting the use of business incentives and suggest more data collection and further research into potential solutions.

The current United States tax code regarding inversions and collection of foreign taxable income is outdated in a heavily globalized world market. Multinational corporations have played games to circumvent the current inversion tax code, Section 7874, in order to lower their effective tax bill. The avoidance of taxes stems from the high corporate tax rate combined with the United States’ worldwide taxation policy, which few countries in the developed world implement. The fear for United States politicians and citizens alike is that the current trend of tax inversions will increase to the point of an exodus of corporations to tax havens. This paper will begin by analyzing inversions, from both a corporate view and a government view. It will delve into why inversions have become so prevalent today. This paper will offer a proposal to prevent unfair inversion practices by U.S. corporations and make suggestions to remove the root of the problem: a high corporate tax rate. Ultimately, this paper will conclude that an adaption of the current inversion prevention provision combined with lower taxes will not only benefit the U.S. corporations, it will maintain the current government tax revenue received from corporations, and increase cash flow into the United States.

This thesis explores the relationship between information literacy and learning. In formal education, students are frequently required to independently find and use information to learn about a topic, and information literacy is often claimed to be a generic skill and graduate attribute. However, to date; the experienced relationship between information literacy and learning has not been investigated. In order to investigate this experience, I have based this research on interviews with 19 students enrolled in third year music composition courses, and 18 students enrolled in a third year tax law course at an Australian university. My primary research question was 'What is the experienced relationship between information literacy and learning?' The secondary research question was "What are the generic and situated aspects of information literacy?' In this study, I have used phenomenography to describe the qualitatively different ways that students in two distinct disciplines experience the relationship between information literacy and learning. I have suggested curriculum implications of this description based on a relational approach to learning and teaching. The outcomes of the study include two related sets of categories which map the experience of students in music composition and tax law, and the theoretical GeST windows model for information literacy which is based upon literacy models and theories. The key findings of this study include: * A description of the nature of the experienced relationship between information literacy and learning in music composition and tax law as 1) Applying, 2) Discovering and 3) Expressing (music) or Understanding (tax law); * the theoretical GeST windows model and alignment of the model with the empirical study; * the presentation of curriculum implications in music and tax law, and * an exploration of the nature of information as-it-is-experienced. The findings may be used by teachers, students, librarians, academic skills advisors, academic developers and policy makers in higher education.

Thesis--Faculté de droit de l'Université de Genève, 1990. / "Thèse no 674 de la Faculté de droit de l'Université de Gèneve"--T.p. verso. Includes bibliographical references (p. 319-341).

The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law. / El autor expone los puntos clave para una futura codificación tributaria. Reconoce la importancia de abordar los principios jurídicos y la dogmática tributaria desarrollada hasta el momento, pero advierte que deben ser de igual importancia los nuevos problemas han surgido en el área. Además, señala la importancia de una mejora en la calidad de gestión administrativa para la correcta aplicación del Derecho Tributario.