Made available in DSpace on 2016-04-26T20:23:49Z (GMT). No. of bitstreams: 1 Guilherme Andrade Lucci.pdf: 393864 bytes, checksum: 41baac140236a87786a7e9e0a7fa7136 (MD5) Previous issue date: 2015-09-01 / This work purposes to analyze the role of Brazilian Jurisdiction in the implementation of tax laws included in international treaties that Brazil is a signatory, at the national level, as well as the realization of the right to freedom to international tax planning undertaken baser on these international treaties. Examines the duties of the Brazilian magistrate, especially the Brazilian federal judge, as political agent guarantor of effectiveness of the right to tax freedom established in international tax treaties, as well honoring international commitments assumed by the Republic / Este estudo tem por objeto analisar o papel da Jurisdição brasileira na concretização, no plano nacional, de normas tributárias contempladas em tratados internacionais de que o Brasil seja signatário, bem assim na concretização do direito do contribuinte à liberdade ao planejamento tributário internacional realizado com fundamento nesses tratados internacionais. Examina a atribuição do magistrado brasileiro, especialmente do juiz federal brasileiro, como agente político garantidor tanto da efetividade, no caso concreto, do direito à liberdade fiscal estabelecido em tratados tributários internacionais, quanto da concretização dos compromissos assumidos internacionalmente pela República. Palavras-chave: Direito Tributário Internacional. Jurisdição federal

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.

O presente trabalho tem como hipótese a identificação de um subsistema jurídico atinente à tributação da renda no agronegócio. Para isso, parte do estudo dos conceitos de sistema e subsistema a fim de delimitar seus elementos essenciais (a ordenação e a unidade), bem como as normas a partir das quais estes poderiam ser delimitados. Verificado que tais elementos se identificam a partir de princípios, o trabalho analisa as teorias que diferenciam os princípios das regras e conclui residir sua distinção na estrutura de aplicação. Segue pelo estudo da extrafiscalidade e das normas tributárias indutoras para tornar possível a adequada compreensão de como pode a tributação ser influenciada por aspectos além da mera arrecadação, etapa essencial para compreender os critérios de ordenação e unidade do subsistema da tributação da renda no agronegócio. Definido esse arcabouço, identifica e analisa os conceitos de renda e de agronegócio, para então definir os princípios que determinam os critérios de ordenação e unidade do subsistema jurídico da tributação da renda e do subsistema jurídico do Direito do Agronegócio. Explora, então, a legislação que confere tratamento diferenciado ao agronegócio e, ato contínuo, a legislação relativa à tributação da renda no agronegócio, para concluir ser existente um subsistema jurídico da tributação da renda no agronegócio que determina o incentivo desse setor por meio de normas tributárias indutoras que favoreçam o exercício da atividade rural (cerne do agronegócio e origem do elemento agrariedade) ou, ainda, o exercício das atividades a ela anteriores e posteriores, sempre tendo como objetivo e efeito primordial o favorecimento da atividade rural ou a mitigação dos riscos decorrentes da agrariedade sobre toda a cadeia agroindustrial. / This study\'s working hypothesis is that it is possible to identify a legal subsystem governing the income taxation in agribusiness. To verify this, the work begins by studying the concepts of system and subsystem in order to delimitate its essential elements (ordering and unity), as well as the rules based on which such elements could be delimitated. Verifying that such elements are identified based on principles, the study analyzes the theories that differentiate principles from rules and concludes that their distinction lies in the structure of application. The work then continues by studying the ability of taxes to influence behavior, allowing the proper understanding of the manners in which taxation might be influenced by aspects other than mere revenue, an essential step for understanding the ordering and unity criteria for the subsystem of agribusiness income taxation. Having defined such framework, it identifies and analyzes the concepts of income and agribusiness, and then defines the principles determining the ordering and unity criteria for the legal subsystem of income taxation and the legal subsystem of Agribusiness Law. It then explores the legislation that provides for a different treatment of agribusiness and, in sequence, the legislation that governs income taxation in agribusiness, finally concluding that there exists an agribusiness income taxation legal subsystem that determines the incentives in this sector through inductive tax rules favoring the engagement in rural activities (the core of agribusiness and the origin of its liability on biological cycles - \"agrarian-ness\") or even the performance of the activities that are prior and later thereto, always with the intended goal and primary effect of favoring rural activities or mitigating the risks arising from agrarian-ness affecting the entire Agribusiness Chain.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-21T11:31:43Z No. of bitstreams: 1 Mariana Corrêa de Andrade Pinho.pdf: 1106233 bytes, checksum: 9f66cebc63ae19a3ee3f37b45e4291b1 (MD5) / Made available in DSpace on 2017-12-21T11:31:43Z (GMT). No. of bitstreams: 1 Mariana Corrêa de Andrade Pinho.pdf: 1106233 bytes, checksum: 9f66cebc63ae19a3ee3f37b45e4291b1 (MD5) Previous issue date: 2017-12-14 / This paper focuses on the legal control instruments of tax incentives, based on a functional analysis of Tax Law. To achieve that, it proposes a return to the origins of Tax Law, that is born within the Science of Finance and whose main role is to regulate the mean to provide public requirements. Based on this premise, it critically addresses the current legal framework of tax incentives and the implications of applying the principle of equality in the extrafiscality. Therefore, the intermediate chapters are devoted to the principle of equality, to the notion of extrafiscality and to the concept of tax incentives. At last, discusses the need to combine the legislative discretion regarding tax benefits with the legal control instruments, especially those resulting from the application of the principle of proportionality / O presente estudo tem como foco central os instrumentos de controle jurídico dos incentivos fiscais, a partir de uma análise funcional do Direito Tributário. Para tanto, propõe um retorno às origens do Direito Tributário, disciplina jurídica que nasce no seio da Ciência das Finanças e tem por propósito regulamentar os meios para a satisfação das necessidades coletivas. Estabelecida essa premissa, aborda criticamente o atual regime jurídico dos incentivos fiscais e as consequências da aplicação do princípio da igualdade tributária no exercício da função extrafiscal dos tributos. Por esta razão, os capítulos intermediários são dedicados ao princípio da igualdade tributária, à noção de extrafiscalidade e ao conceito de incentivos fiscais. Ao final, dispõe sobre a necessidade de conciliar a discricionariedade política em matéria de benefícios fiscais com as formas de controle disponíveis no Direito Tributário, em especial as decorrentes da aplicação do princípio da proporcionalidade

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-03-19T12:21:21Z No. of bitstreams: 1 Leonardo Avelar da Fonte.pdf: 1308434 bytes, checksum: 7725a9459bbff59a316a4a05c63f0d5b (MD5) / Made available in DSpace on 2018-03-19T12:21:21Z (GMT). No. of bitstreams: 1 Leonardo Avelar da Fonte.pdf: 1308434 bytes, checksum: 7725a9459bbff59a316a4a05c63f0d5b (MD5) Previous issue date: 2018-02-21 / The purpose of this paper is to examine the relationship that can be established between the formation of an economic group and the tax responsibility of the related members for the tax debts of the others. This examination is done with support of the reference system signed by the School of Logical-Semantic Constructivism, in such a way that the method employed is the analytical and hermeneutic. The subject is faced by examining the various manifestations of positive law - notably legislation and administrative and judicial precedents - and doctrine on the subject. The first part of the study is devoted to the presentation of the object and method employed. In the second part, the attention of the text falls on the subject of tax liability, therefore, in order to establish any type of conclusion within the scope of the proposed court, it is necessary to identify the essential conditions for a third party, understood as not a protagonist of the fact taxpayer, can be placed on the passive pole of a tax legal relationship (tax official). The third part of the dissertation aims to establish a definition for the expression economic group, detailing the characteristics of this object. Finally, in the final chapters, taking into account the assumptions for the creation and application of tax liability rule and the definition of economic group, the relationships that can be made and presented the final conclusions, based on the premises previously signed / Este trabalho tem por objetivo examinar a relação que se pode estabelecer entre a formação de um grupo econômico e a responsabilidade tributária dos correlatos integrantes pelos débitos tributários dos demais. Esse exame é feito com o suporte do sistema de referência firmado pela Escola do Constructivismo Lógico-Semântico, de tal sorte que o método empregado é o hermenêutico analítico. O tema é enfrentado mediante exame das diversas manifestações do direito positivo – notadamente legislação e precedentes administrativos e judiciais – e da doutrina sobre a matéria. A primeira parte do estudo dedica-se à apresentação do objeto e do método empregado. Na segunda parte, a atenção do texto recai sobre o tema da responsabilidade tributária, eis que, para se estabelecer qualquer tipo de conclusão no âmbito do corte proposto, é necessário identificar as condições essenciais para que um terceiro, assim entendido como não protagonista do fato tributário, possa ser colocado no polo passivo de uma relação jurídica tributária (responsável tributário). A terceira parte da dissertação tem como foco estabelecer uma definição para a expressão grupo econômico, pormenorizando-se as características desse objeto. Por fim, nos capítulos finais, tendo-se em conta os pressupostos para a criação e aplicação de regra de responsabilidade tributária e a definição de grupo econômico, são examinadas as relações que podem ser feitas e apresentadas as conclusões finais, calcadas nas premissas antes firmadas

O objetivo do presente trabalho consiste em analisar a necessidade, a viabilidade e demais aspectos práticos inerentes à inserção de uma cláusula prevendo a submissão compulsória de litígios não solucionados pelo procedimento amigável, único método existente nos acordos de bitributação celebrados pelo Brasil, à arbitragem (mandatory arbitration), como forma de incrementar os mecanismos de solução de controvérsias hoje disponíveis nos acordos de bitributação. Para alcançar essa finalidade específica, iniciou-se o estudo (Capítulo 2), após breve introdução, a partir de uma aferição das espécies de controvérsias oriundas da interpretação e aplicação dos acordos de bitributação, notadamente em relação aos tratados celebrados pelo Brasil. Ato contínuo, procurou-se, no Capítulo 3 da tese, examinar mais detidamente o instituto do procedimento amigável, de maneira a demonstrar, ao final, as diversas deficiências inerentes ao referido mecanismo. Como forma de aprimorar o modelo de solução de controvérsias então existente, analisou-se, no Capítulo 4 da tese, as diversas propostas de inserção de uma arbitragem compulsória e suplementar ao procedimento amigável (two-step approach), entre elas a Convenção Europeia de Arbitragem (Convenção 90/436/EEC), bem como também os modelos de arbitragem apresentados pela OCDE e ONU, em seus respectivos modelos de convenção. Constituiu objeto precípuo de análise, igualmente, a aferição da experiência internacional existente em relação ao tema, mais especificamente nos acordos celebrados pelos Estados Unidos, Áustria, Alemanha. Reino Unido e Holanda. No Capítulo 5, por sua vez, com o objetivo específico de incrementar a eficácia do mecanismo, tratou-se de aspectos práticos inerentes à inclusão da arbitragem nos acordos celebrados pelo Brasil, mormente no que atine (i) ao escopo das convenções arbitrais, (ii) à ata de missão dos árbitros, (iii) à constituição do painel arbitral, (iv) ao sigilo e confidencialidade, (v) à escolha do procedimento aplicável e a instrução do processo, (vi) à definição da sede do tribunal, (vi) à participação do contribuinte, (vii) à aferição dos requisitos inerentes à sentença arbitral, (viii) à logística e aos custos do processo, bem como, também, (ix) à fonte jurídica disponível para a resolução dos litígios. No Capítulo 6, por sua vez, procurou-se demonstrar a inexistência de qualquer óbice à utilização do referido mecanismo de solução de controvérsias nos tratados celebrados pelo País. Feita a referida análise, tratou-se, no Capítulo 7, do tema atinente ao reconhecimento e execução da sentença arbitral, bem como de sua eventual relação com a Convenção de Nova Iorque. Por derradeiro, apresentou-se uma síntese conclusiva do raciocínio desenvolvido ao longo da tese em relação aos tópicos analisados. / The main purpose of this thesis is to analyze the necessity, feasibility and other practical matters inherent to the negotiation and inclusion of a mandatory arbitration clause in Brazilian double tax treaties that could be triggered in cases where mutual agreement procedure, the only mechanism to solve disputes in such treaties, is not able to eliminate the controversies that may arise in this field. After a brief introduction, we began our study, on Chapter 2, by studying the main types of controversies derived from the interpretation and application of double tax treaties, specially with regard to the Brazilian experience. In this sense, we examined, on Chapter 3, the contours of the mutual agreement procedure in a way to demonstrate, in the end, the relevant deficiencies inherent to the such dispute resolution mechanism. On Chapter 4, we analyzed the different ways that such a mandatory arbitration clause, ancilar to the mutual agreement procedure (two-step approach), was inserted in the international context, namely in the EU Arbitration Convention (Convention 90/436/EEC), as well as in the OECD and UN proposals, with regard to their respectively model conventions. Also, we studied the international experience in the field, specifically in relation to the development observed in the tax treaty policies of some countries, such as the United States, Austria, Germany, United Kingdom and the Netherlands. Subsequently, on Chapter 5 we explored the more practical matters related to such a mandatory arbitration clause, specially with regard to (i) the scope of the arbitration clause, (ii) the specific terms of reference, (iii) the selection of the arbitrators, (iv) confidenciality, (v) the establishment of procedural and evidentiary rules, (vi) the seat of the arbitration, (vii) the taxpayer participation in the procedure, (viii) the minimum requirements related to the award, (ix) the logistical arrengements and costs, (x) and the source of law that can be used by the arbitrators. On Chapter 6, we tried to demonstrate the absence of any constitucional barrier preventing the use of arbitration as a means of solving controversies related to taxation, specially with regard to Brazilian double tax treaties. On the last Chapter (Chapter 7), we dealt with the issues related to the recognition and enforcement of the award under Brazilian rules and also with regard to the New York Convention. Lastly, we presented a conclusive synthesis of the study.

O fenômeno jurídico denominado dupla tributação internacional ocorre quando dois ou mais Estados soberanos submetem uma mesma pessoa (física ou jurídica), num mesmo período de tempo, ao pagamento de tributos comparáveis, em razão de um mesmo fato gerador. Embora não seja proibida expressamente por qualquer princípio geral de Direito Internacional, a dupla tributação é altamente indesejável em virtude de seus efeitos danosos à economia e, indiretamente, à sociedade em geral. Em vista disso, desde o século XIX os Estados nacionais vêm tentando implementar soluções para o problema, dentre as quais se incluem as chamadas convenções de bitributação, cujo objetivo consiste exatamente em evitar ou, ao menos, minimizar este pernicioso fenômeno. As normas contidas nestas convenções atuam atribuindo a competência tributária ora a um, ora a outro Estado, dependendo do tipo de rendimento, e, desta forma, limitam a soberania fiscal dos Estados contratantes. Considerando a enorme diversidade de ordenamentos jurídicos, bem como a grande facilidade com que são estruturadas novas operações comerciais e, até mesmo, a diversidade de idiomas, conclui-se que a eficácia das normas destas convenções é essencialmente dependente das formas e métodos de interpretação e aplicação de suas cláusulas. As entidades dedicadas ao estudo do tema, notadamente a Organização para a Cooperação e Desenvolvimento Econômico - OCDE, a Organização das Nações Unidas - ONU e também a International Fiscal Association - IFA constantemente elaboram estudos que contém recomendações de critérios a serem seguidos pelos países para a interpretação e aplicação das convenções. Contudo, em face das incompatibilidade entre os ordenamentos, em virtude dos frequentes reenvios ao direito interno dos países, e, muitas vezes, em decorrência dos próprios conflitos de interesses econômicos entre os países, nem sempre os critérios de interpretação tradicionais, ou seja, aqueles já propostos pela OCDE, ONU e mesmo pela IFA, são capazes de resolver os conflitos interpretativos e/ou de qualificação de forma a possibilitar o maior grau de eficácia de tais acordos. Assim, surge a necessidade de uma solução alternativa para o problema. Propomos, desta forma, a aplicação da teoria da argumentação jurídica com o objetivo de facilitar o raciocínio e manter a discussão sobre a interpretação das cláusulas, termos e expressões o máximo possível na esfera internacional, evitando o reenvio ao direito interno e preenchendo as lacunas deixadas pelos critérios tradicionais, possibilitando, assim, maior eficácia das normas convencionais. / International double taxation occurs when to or more sovereign states impose comparable taxes to the same person or legal entity within the same period of time. Although it is not expressly forbidden by any International Law rule or principle, international double taxation is highly undesirable as a result of it harmful effects to the countries economy and society in general. In view of this, since the 19th century countries have been trying to provide solutions for the problem, and among these possible solutions the double taxation conventions stand out as a way to avoid or at least minimize this harmful phenomenon. The rules provided in these conventions work by allocating the taxing power either to one or to the other contracting state, depending on the type of income, and, therefore, double taxation conventions do represent a limitation to the tax sovereignty of the contracting states. Considering the enormous diversity of legal systems, as well as the profusion of structures that may be used for commercial transactions, and even due to the variety of languages, it is possible to conclude that the efficiency level of double taxation conventions considerably depends on the way and on the methods pursuant to which their clauses are interpreted and applied. The international entities dedicated to analyze and suggest solutions for these issues, especially the Organization for Economic Cooperation and Development - OECD, the United Nations - UN and also the International Fiscal Association - IFA are constantly searching for solutions and also recommending some criteria to the interpretation and application of these conventions. These criteria compose the traditional, also called classical, method of interpretation. Nevertheless, due to the incompatibilities between legal systems, as well as in virtue of the frequent recourse to national law, and sometimes due to the conflicts of economical interests between the countries, the traditional criteria already proposed by the OECD, UN and IFA for the interpretation and application of double tax conventions become quite inefficient, and, as a result of this, double taxation remains a problem. Therefore, there is an urging need for an alternative solution. Thence, we propose the application of the Theory of Legal Argumentation in order to facilitate the process of interpretation and legal reasoning regarding clauses, terms and expressions, avoiding, thus, the recourse to national law and also filling the gaps existing in the traditional criteria, for the purpose of allowing larger efficiency of conventional rules.

CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. If a shareholder of a foreign legal entity is liable of CFC taxation in Sweden such a holder is also entitled to deduct tax paid by the CFC abroad. The purpose of the granted tax credit is to avoid double taxation, although if foreign tax is paid by another entity than the foreign entity in question such CFC-tax cannot be credited. The situation at hand can result in that the holder is liable of paying double CFC tax, contrary to the purpose of tax credit. The freedom of establishment is part of the fundamental freedoms concluded in the EC Treaty. The general goal of the Community is to establish an internal market. The freedom of establishment, stated in Article 43 EC stipulates that restrictions on the freedom of establishment on nationals shall be prohibited. However, restrictions on the freedom of establishment can be justified under certain circumstances. The ECJ has developed a rule of reason test which can justify prohibited restrictions if certain criterias are fulfilled. Concerning tax matters the grounds of justification that have been accepted by the ECJ are the cohesion of the tax system, the effectiveness of fiscal supervision, the counteraction of tax avoidance, the need to safeguard the balanced allocation of the power to tax between the Member States and a combination of grounds of justification. An exemplification scheme serves as a mean to illustrate in what instance double CFC taxation can arise. The scheme concerns a corporate group whereas a Swedish parent company owns a subsidiary in the U.K. through which the parent company plans to establish another subsidiary in the UAE. Swedish tax legislation provides that the Swedish parent company is subject to corporation tax on its worldwide profits in Sweden. However, the parent company is generally not taxed on the profits of its subsidiaries as they arise nor is it taxed on dividends distributed by a subsidiary established in Sweden. Although, when subsidiaries are not resident in Sweden and CFC legislation applies tax exempt according to the intercorporate share holding legislation will not be applicable. Therefore, in order for double CFC taxation to arise it is established that CFC legislation will be applicable to the exemplified scheme. Profits accrued in the UAE will be subject to CFC taxation in both the U.K. and Sweden and double taxation relief will not be granted in Sweden for the CFC tax paid in the U.K. It is questionable if double CFC taxation and the lack of tax relief in such a situation is in compliance with the freedom of establishment. The analysis, whereas the purpose of this thesis is concluded, follows the reasoning of the ECJ in accordance with the rule of reason. The purpose is to examine if the lack of double CFC tax relief is in compliance with Community law. It is established that since relief is not granted for double CFC taxation, national legislation hinders the freedom of establishment by forcing a parent company to avoid or modify an intra group structure which leads to the unfavorable consequences in taxation. The tax disadvantage must be seen as making it less attractive for Sweden’s own resident to establish in another Member State and the hindering nature of the lack of double CFC taxation relief constitutes a prohibited restriction to the freedom of establishment. The grounds of justification previously accepted by the ECJ are examined in order to establish if such grounds can justify the lack of double CFC tax relief as a prohibited restriction on the freedom of establishment. None of the acknowledged grounds of justification are able to justify the lack of double CFC tax relief and such a restricted measure is therefore not found to be in compliance with Community Law. Lastly, potential adjustments to CFC legislation, regarding the lack of double CFC tax relief, are discussed to enable compliance with Community law.

När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de marknadsmässiga principerna. Vid en från marknadspris avvikande prissättning måste det konstateras om bolagen är relaterade eller ej, då reglerna för internprissättning endast gäller relaterade bolag. Enligt OECD: s modellav-tal kan bolag vara relaterade på grund av kontroll genom kapital, ledning eller annan kon-troll, och det är det sista kriteriet, begreppet ”annan kontroll”, som skapar störst förvirring. Varken OECD: s artikel 9 eller modellavtalet som sådant innehåller någon definition av be-greppet och det står inte heller att läsa hur de tre kriterierna förhåller sig till varandra. Vida-re saknas vägledning om vilka situationer som omfattas av artikeln. Enligt Art 3(2) i modellavtalet ska odefinierade termer tolkas enligt nationell lagstiftning om inte omständigheterna kräver annorlunda. Art. 9 ges ofta en vidare definition än den given i OECD:s modellavtal, vilket kan resultera i en inkorrekt skattesituation. Eftersom dubbelbeskattningsavtalet endast rör justering av dubbelbeskattning, kan en justering inte äga rum genom användande av modellavtalet. Genom att utvidga beskattningsrätten, bryter länderna mot den gyllene regeln, vilken de flesta dubbelbeskattningsavtal bygger på, att ett dubbelbeskattningsavtal aldrig kan användas för att utvidga beskattningsrätten, endast in-skränka denna. Syftet med uppsatsen är att undersöka hur man kan ge kontrollbegreppet en riktig definition som överensstämmer med Art. 9. Eftersom tolkning via nationell lag kan ge oönskade resultat, kräver omständigheterna ett annorlunda tolkningssätt. Genom att ge kontrollbegreppet en autonom konventions tolkning som reflekterar syftet och bakgrunden till Art. 9, undviks problemet. / When associated enterprises situated in different countries sell goods and services between themselves, the transfer price may, because of different reasons, diverge from the market price. The divergence may be a consequence of tax planning, but it may also arise from other circumstances. To determine the right market price and thereby be able to make a correct taxation, most countries are committed to double taxation agreements, which are usually designed after the OECD Model Convention (hereafter OECD MC). Art. 9 of the convention provides for transfer pricing regulations and in this article the “arm’s length principle” is defined, stating that the pricing should be set according to the market price principles. When the transfer price diverges from the market price it must be established if the enterprises are associated or not, since the transfer pricing regulations only applies to associated enterprises. According to the OECD MC enterprises may be associated through capital, management or control, and it is the last notion, the notion of “control” that creates the greatest confusion. Neither in Art. 9 nor in the rest of the OECD MC, a definition of the notion exists, and it is nowhere stated how the criteria relate to each other. Further-more, guidance is missing describing in which situations the article is meant to be applica-ble. According to Art. 3(2) OECD MC, undefined terms shall be interpreted according to domestic law, unless the context otherwise requires. Art. 9 is often given a wider definition than the one provided in the OECD MC when domestic interpretation is used, which may result in an incorrect tax situation. Since the double taxation agreement only deals with the adjustment of double taxation, an adjustment cannot be justified by the use of the OECD MC. By broadening the scope of the article, the countries break the golden rule upon which most double taxation agreements rely, that a double taxation agreement may never be used to expand the right of taxation, only restrict it. The purpose of the thesis is to investigate how to give the term control an appropriate definition in line with Art. 9. Since the use of domestic interpretation may give unwanted results, the context requires an alternative way of interpretation. By giving the notion of control an autonomous treaty interpretation that reflects the purpose and context of Art. 9, the problem is avoided.

Den första svenska CFC-lagstiftningen trädde i kraft den 1 januari 1990 och har sedan dess genomgått flera omarbetningar. Syftet med de svenska CFC-reglerna är att förhindra skatteplanering med bolag i lågbeskattade länder och på så sätt försvara den svenska skattebasen. I kort innebär de svenska CFC-reglerna en möjlighet att beskatta ägaren till ett i utlandet beläget CFC-bolag löpande för dess inkomster från CFC-bolaget. EG-domstolens dom Cadbury Schweppes föranledde att flera av medlemsländerna, däribland Sverige tvingades ändra sina CFC-lagstiftningar. EG-domstolen konstaterade att CFC-lagstiftning utgör en inskränkning av etableringsfriheten och skall förbjudas såvida CFC-bolaget inte utgör ett rent konstlat upplägg och då etableringen sker i syfte att undvika nationell skatt. CFC-beskattning får inte vidtas om det kan visas att det föreligger en verklig etablering från vilken det bedrivs en faktisk ekonomisk verksamhet. Bedömningen om en sådan etablering föreligger, skall grundas på objektiva omständigheter som kan kontrolleras av utomstående, däribland i vilken grad CFC-bolaget existerar fysiskt i form av lokaler, personal och utrustning. Den svenska regeringen valde att införliva utgången av målet genom en ny kompletteringsregel i 39a kap. 7a § IL. Regeringen valde att formulera lagstiftningen som att en inkomst hos en utländsk juridisk person som hör hemma i en stat inom Europeiska ekonomiska samarbetsområdet inte anses lågbeskattad om den utländska juridiska personen i den stat där den hör hemma utgör en verklig etablering från vilken en affärsmässigt motiverad verksamhet bedrivs. För att göra denna prövning listar regeringen tre omständigheter som särskilt skall beaktas. Den utländska juridiska personen skall för det första förfoga över egna resurser i form av i form av lokaler och utrustning i den utsträckning som är nödvändig för dess verksamhet. För det andra skall den förfoga över personal med den kompetens som är nödvändig för att självständigt bedriva verksamheten och slutligen skall den utländska juridiska personens personal självständigt fatta beslut i den löpande verksamheten. Formuleringen av lagstiftningen har fått mycket kritik i förarbetena och i doktrinen framförallt eftersom den svenska lagstiftningens formulering avviker från EG-domstolens formulering i domen. Magisteruppsatsen syftar till att utreda och analysera den nya kompletteringsregelns i 39a kap. 7a § IL förenlighet med etableringsfriheten med särskilt beaktande av utgången i målet Cadbury Schweppes. Dessutom kommer eventuella tillämpnings- och tolkningsproblem att klargöras och analyseras. Slutsatsen är att den nya kompletteringsregeln löper stor risk att anses som oförenlig med etableringsfriheten samt att formuleringen skapar tolkningsproblem och väcker osäkerhet inför framtida tillämpning. Eftersom den nya kompletteringsregeln syftar till att förena den svenska CFC-lagstiftningen med EG-rätten borde det mest förnuftiga istället varit att den nya kompletteringsregeln endast innehöll grundelementen som kommer till uttryck i EG-rättens dom, medan detaljerna istället överlåts till rättsutvecklingen. / The first Swedish CFC legislation came into force on January 1st 1990 and has since undergone several revisions. The purpose of the Swedish CFC rules is to prevent tax avoidance by companies located in low tax countries and thus defend the Swedish tax base. In short, the Swedish CFC legislation implies an opportunity to tax the owner of a foreign located CFC of its revenue from the CFC. The ECJs ruling in the Cadbury Schweppes case caused several of the member states, including Sweden to change its CFC legislation. The ECJ ruled that the CFC legislation constitutes a restriction on the Freedom of Establishment and should be prohibited unless the CFC does not constitute a wholly artificial arrangement intended to escape the national tax normally payable. CFC-taxation may not be made if it is proved that there is an actual establishment intended to carry on a genuine economic activity. The finding if such an establishment exists must be based on objective factors which are ascertainable by third parties with regard, in particular, to the extent to which the CFC physically exists in terms of premises, staff and equipment. The Swedish government chose to incorporate the outcome of the ruling by implementing a new CFC-legislation - 39a. 7a § IL. The government chose to formulate the legislation so an income of a foreign legal entity which belongs in a state within the European Economic Area is not considered to be low taxed if the foreign legal entity in the home State is an actual establishment from which a commercially motivated business is managed. To make this finding, the government lists three factors that require specific consideration. The foreign legal entity must according to the first factor have their own resources in the form of in the form of premises and equipment to the extent necessary for its activities. The second factor sates that the control of staff with the skills necessary to independently carry out the activity and finally shall the staff independently make decisions in the ongoing activities. The wording of the legislation has received much criticism in the preparatory work and in the literature especially since the wording of the Swedish legislation differs from the one made by the ECJ. This Master's thesis aims to investigate and analyze the new Swedish CFC-legislation in 39a. kap. 7a § IL and to analyze if it is compatible with the Freedom of Establishment with specific regard to the outcome of the Cadbury Schweppes case. Moreover, any application or interpretation problems will be clarified and analyzed. The conclusion is that the new Swedish CFC legislation threatens to be incoherent with the freedom of establishment and that the wording creates problems of interpretation and raises uncertainty about the future application. As the new CFC legislation intends to reconcile the Swedish CFC legislation with EC law it should be more reasonable if the new rule only contained the basic elements as reflected in the ruling, while details instead were left to the legislative development.