Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-12T09:24:08Z No. of bitstreams: 1 Aline Martinez Hinterlang de Barros Detzel.pdf: 957775 bytes, checksum: d2e7fb9ddd0c2b7e17e5ec213db37525 (MD5) / Made available in DSpace on 2018-12-12T09:24:08Z (GMT). No. of bitstreams: 1 Aline Martinez Hinterlang de Barros Detzel.pdf: 957775 bytes, checksum: d2e7fb9ddd0c2b7e17e5ec213db37525 (MD5) Previous issue date: 2018-11-06 / It is an incontrovertible fact that extrafiscality, a legal instrument legitimized for the purpose of pursuing certain constitutionally defined goals, has grown exponentially. The common option of the competent agents regarding the use of this legal instrument demands a deeper analysis on the structuring aspects of extra-fiscal tax. In this context, the identification of possible structuring rules of extra-fiscal tax becomes urgent, thus facilitating the application of certain legal control mechanisms. The theme of extrafiscality, as presented in this study, demands the overcoming of some of the positions adopted by Brazilian tax doctrine. With this, it is intended to add to the topic legal aspects of great importance to the Tax Law, which contribute to the structuring and maintenance of a more efficient and secure constitutional tax system, from the point of view of the individual guarantees of the taxpayers / É fato incontroverso que a extrafiscalidade, instrumento jurídico legitimado para fins da persecução de determinados objetivos constitucionalmente definidos, tem crescido de forma exponencial. A corriqueira opção dos entes competentes quanto à utilização deste instrumento jurídico demanda uma análise mais profunda acerca dos aspectos estruturantes das normas tributárias extrafiscais. Neste contexto, a identificação dos possíveis critérios estruturantes das normas tributárias extrafiscais se torna premente, facilitando, por conseguinte, a aplicação de determinados mecanismos jurídicos de controle. A temática da extrafiscalidade, tal qual apresentada neste trabalho, demanda a superação de alguns posicionamentos majoritariamente adotados pela doutrina tributária brasileira. Com isso, pretende-se agregar ao tema aspectos jurídicos de grande importância para o Direito Tributário, os quais contribuem para a estruturação e manutenção de um sistema constitucional tributário mais eficiente e seguro, sob o ponto de vista das garantias individuais dos contribuintes

The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the establishment, utilisation and dissolution of trusts. The South African Acts which are the subject of this technical report were promulgated on or before 31 December 1998. They are as follows: • The Income Tax Act, No. 58 of 1962. • The Transfer Duty Act, No. 40 of 1949. • The Value Added Tax Act, No. 89 of 1991. • The Estate Duty Act, No. 45 of 1955. The principal South African taxes dealt with in this report are as follows: • Normal Tax. • Donations Tax. • Transfer Duty. • Value Added Tax. • Estate Duty. / Thesis (LL.M.)-University of Natal, Durban, 1999.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:57:21Z No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) / Made available in DSpace on 2018-11-21T08:57:21Z (GMT). No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) Previous issue date: 2018-09-25 / The purpose of this study is the legal nature of the fiscal administrative process. In this regard, certain conceptual premises are herein presented, for instance, the guidelines set forth in the Federal Constitution and the tax constitutional system as well as the necessity of compliance with the tax constitutional principles, such as the due legal process, full defense, adversary system, publicity, legal security, real truth and in dubio pro taxpayer, for the legality of the tax-administrative acts. In special, we will analyze the constitutional base of the Brazilian administrative process, the guidelines of the federal fiscal administrative process and its relationship and differences with the tax judicial process. These elements are connected in order to determine that the search for the conception of the fiscal administrative process is considered an arduous task in several countries and the distinction between the administrative procedure and administrative process is substantial for the clarification of the objectives of this matter. Finally, it is concluded that the fiscal administrative process has an administrative process nature destined for determination and requirement of the tax credit, as instrument of legal control, for the Brazilian tax system, taking into consideration that it presents specific particularities in the application of the legislation by the Tax Administration at the same time that it obeys the Public Law rules / O presente trabalho tem por objeto a natureza jurídica do processo administrativo fiscal. Nesse sentido se expõem algumas premissas conceituais, como as diretrizes previstas na Constituição Federal e o sistema constitucional tributário, bem como a necessidade do cumprimento dos princípios constitucionais tributários, como devido processo legal, ampla defesa, contraditório, publicidade, segurança jurídica, verdade material e in dubio pro contribuinte, para a legalidade dos atos administrativo-tributários. Em especial se analisa a base constitucional do processo administrativo pátrio, as diretrizes do processo administrativo fiscal federal e a sua relação e diferenças com o processo judicial tributário. Tais elementos se reúnem para aferir que a busca pela conceituação do processo administrativo fiscal é tarefa considerada árdua em diversos países, e a distinção entre procedimento e processo administrativo é fundamental para o deslinde dos objetivos desse tema. Ao final, conclui-se que o processo administrativo fiscal possui natureza de processo administrativo destinado à determinação e exigência do crédito tributário, como instrumento de controle de legalidade, para o sistema tributário brasileiro, em razão de apresentar peculiaridades específicas na aplicação da legislação pela Administração Tributária, ao mesmo tempo em que obedece às regras de Direito Público

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2014-07-24T19:10:54Z No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ecff2a40fe9 (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2014-07-24T19:11:18Z (GMT) No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ecff2a40fe9 (MD5) / Made available in DSpace on 2014-07-24T19:11:18Z (GMT). No. of bitstreams: 1 LAÍS GRAMACHO COLARES.pdf: 1070473 bytes, checksum: d02019e3f721773206b86ecff2a40fe9 (MD5) / A relação jurídica tributária é caracterizada pelas peculiaridades do seu objeto, o tributo. Esta relação pode ser composta por um sujeito passivo direto, que é aquele que integrou também a hipótese de incidência da norma que cria a obrigação tributária, como pode ser composta por um sujeito passivo indireto, em decorrência de outra hipótese normativa. Esta última norma tem por consequência alterar o polo passivo da relação tributária, caracterizando o fenômeno da responsabilidade tributária em sentido estrito. Tanto para a previsão da hipótese de incidência, como para a eleição dos sujeitos passivos diretos ou indiretos, o poder de tributar deve obedecer a determinadas limitações constitucionais, entre elas os princípios e, em especial, o princípio da isonomia tributária. Em decorrência deste princípio, a lei não pode fazer discriminações entre os sujeitos sem que obedeça a um critério jurídico que justifique esse tratamento desigual, em razão de se encontrarem em situações jurídicas distintas. O principal critério para essa diferenciação no Direito Tributário é o princípio da capacidade contributiva, que vai além de uma capacidade econômica do sujeito passivo, para retratar uma aptidão para contribuir com base em objetivos e valores constitucionais. Este critério norteia desde a previsão da hipótese de incidência, com a escolha de um pressuposto de fato e eleição do sujeito passivo, até a limitação do montante, para que o tributo não atinja o patrimônio essencial do sujeito passivo. No presente trabalho, elegeu-se as normas tributárias de responsabilidade por sucessão empresarial, para averiguar a observância do princípio da isonomia, no momento da eleição dos sujeitos passivos indiretos (responsáveis) e, portanto, na discriminação entre os possíveis sujeitos passivos para esta relação jurídica. Assim, pode-se verificar que o índice de capacidade contributiva que se observa nas operações empresariais decorrentes de fusão, incorporação ou extinção da pessoa jurídica de direito privado é o da continuidade da atividade empresarial. No entanto, no caso de alienação do estabelecimento empresarial ou fundo de comércio, o critério eleito pela norma é o tempo que o alienante tem para iniciar uma atividade empresarial no mesmo ou em outro ramo. O índice temporal não expressa capacidade contributiva nem qualquer outro critério que espelhe o estímulo ou desestímulo de um objetivo constitucional para justificar o tratamento diferenciado a contribuintes que se encontram em situações semelhantes. Desta forma, a norma tributária que prevê a responsabilidade em decorrência da alienação de estabelecimento empresarial ou fundo de comércio ofende o princípio constitucional da isonomia, por não utilizar um critério de diferenciação entre os possíveis sujeitos que possa ser justificado juridicamente.

This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.

M.Comm. (International Taxation) / Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she terminates his/her residency. Such deemed disposal triggers a capital gains tax charge. Commonly referred to as the ‘exit tax’, it has been in place since the introduction of capital gains tax on 1 October 2001. A recent ruling in the Supreme Court of Appeals found that according to article 13 of a double tax agreement (hereafter “DTA”) based on the Organisation for Economic Co-operation and Development Model Tax Convention, a deemed disposal is regarded as an alienation of property, and (provided the exclusions do not apply) exclusive taxing rights are given to the Resident State. This has the effect to include the deemed disposal rules relating to exit taxes under this article and potentially override the application of an exit tax under domestic legislation. The override of exit taxes based on a DTA can deprive a country of its fair share of taxes and there is no protection for a country’s tax base. It is important to understand the exit tax and the interaction with DTAs to ensure that there is fairness and equity in the South African income tax system.

M.Comm. (South African & International Taxation) / The capital allowance mentioned in section 11(e) of Income Tax Act 58 of 1962 (“the Act”) refers to machinery, plant, implements, utensils and articles, the value of which may have diminished by reason of wear and tear or depreciation. The machinery, plant, and articles in question, often accede to other assets of a permanent nature such as immovable buildings. This is a problem in South Africa because the wear and tear allowance is lost when machinery, plant or articles lose their identities upon being absorbed into assets of a permanent nature such as a building. Buildings and other structures of a permanent nature do not qualify for the wear and tear allowance in terms of section 11(e) of the Act. This article investigates the uncertainties with regard to interpreting what constitutes “buildings, or other structures or works of a permanent nature” for the purposes of the prohibition of wear and tear allowances contained in section 11(e)(ii) of the Act.

The trust figure in South Africa has undergone an interesting process of evolution during the last century – from a mere gratuity or private tax evasion tool to a proper family protection, business entity, investment, and structured finance vehicle. Its flexibility and multi-functionality positioned the trust as an ideal legal institution for many innovative ideas in the search for holistic business structures, economic empowerment transactions, general estate planning and risk protection initiatives, and ultimately, its application as financial instrument and structured finance entity. The development of both traditional and synthetic securitisation schemes in South Africa has been investigated, with some emphasis on the application of the special purpose institution, which may be in trust form. It is submitted that the application of the trust figure has developed without any significant contribution from the local legislator. A sound legal and regulatory framework is crucial for the creation of a strong future environment for legal and financial vehicles. The question is, however, whether the current South African legal framework for the application of the business trust, and also as a vehicle for financial instruments, is adequately sound and robust in light of the standards set in the international business and financial environment. It is submitted that the hybrid nature of the South African legal landscape is conducive for the development of sound legal systems in an ever-changing legal and economic reality. It is further submitted that in the development of proper legal frameworks, South Africa should position itself particularly in its context as a Southern African developing democracy. The South African trust development is compared with that of some foreign jurisdictions as well as with international conventions and treaties of relevance. Some recommendations for necessary changes are made and it is submitted that such future development of the trust figure should not take place haphazardly, but within the context of a structured regulatory model.

The step transaction doctrine is one of the judicial doctrines used by the courts to interpret tax law. The doctrine requires that a series of transactions be treated as a single transaction if the transactions share a single, integrated purpose. Many authors believe there is a great deal of uncertainty as to when the doctrine will be applied. Uncertainty and inconsistency in the application of tax law add to the complexity of the law. One of the most complex areas of tax law is Subchapter C of the Internal Revenue Code, which governs corporate formations, redemptions, liquidations, distributions, and reorganizations. The purpose of this study was to determine if the step transaction doctrine is being consistently applied by the Tax Court and what variables affect the judges' decision in these cases. Hierarchical logit analysis was used to derive a full model and two restricted models. The full model was used to determine the predictive power of the variables that were identified and to explain the extent to which the individual variables affect the judges' decisions. One restricted model was used to test temporal stability. The other was used to test consistency when different issues of tax law are involved. The data source was the sample of step transaction cases involving Subchapter C issues decided by the Tax Court and its predecessor, the Board of Tax Appeals. Eight variables were identified to evaluate the factors discussed in the literature and major court cases involving the doctrine. Four of the variables were found to be statistically significant. The full model correctly predicted the outcome of 79.5 percent of the cases. The restricted model to test temporal stability correctly predicted the outcome of 86.3 percent of the cases. The restricted model to test the consistency of the decisions relating to a specific topic correctly predicted the outcome of 85.7 percent of the cases.

This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / College of Accounting Sciences / M. Phil. (Accounting Sciences)