Disertacijoje nagrinėjami sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje ypatingą dėmesį kreipiant į tarptautinių organizacijų (Ekonominio bendradarbiavimo ir plėtros organizacijos (EBPO) ir Europos Sąjungos) rekomendacijų įtaką jam. Pirmoje disertacijos dalyje pateikiama sandorių kainodaros samprata, sandorių kainodaros reguliavimo raida Lietuvoje ir EBPO bei Europos Sąjungos lygmeniu, tiriama tarptautinių organizacijų rekomendacijų reikšmė sandorių kainodaros reguliavimui, nagrinėjamas EBPO pavyzdinės mokesčių konvencijos dėl pajamų ir kapitalo 9 straipsnis ir jo pagrindu priimtos Lietuvos teisės normos. Ši dalis baigiama „ištiestosios rankos“ principu pagrįstos sandorių kainodaros kritika ir perspektyvomis. Antroje dalyje, skirtoje bendrosioms sandorių kainodaros praktinio taikymo nuostatoms Lietuvoje ir EBPO bei Europos Sąjungos rekomendacijų įtakai joms, tiriama palyginamumo analizė, sandorių kainodaros metodai ir jų parinkimas ir sandorių kainodaros dokumentavimo reikalavimai. Trečioje dalyje analizuojamos tarptautinės ginčų sandorių kainodaros srityje nagrinėjimo galimybės ir jų prevencija tiriant abipusio susitarimo procedūrą pagal minėtą pavyzdinę konvenciją ir sutartis dėl dvigubo apmokestinimo išvengimo, ginčų šioje srityje nagrinėjimą pagal 1990 m. liepos 23 d. Konvenciją 90/436/EEB dėl dvigubo apmokestinimo išvengimo koreguojant asocijuotų įmonių pelną ir šių ginčų prevenciją išankstiniais kainodaros susitarimais. / In the dissertation there are analyzed peculiarities of transfer pricing legal regulation in Lithuania paying a special attention to the influence of international organizations‘ (Organisation for Economic Co-operation and Development (OECD) and European Union) on it. In the first part there are submitted the concept of transfer pricing, the history of transfer pricing regulation in Lithuania and at the level of OECD and the European Union, there are analyzed impact of recommendations of international organizations to the transfer pricing regulation and Article 9 of OECD Model Tax Convention on Income and on Capital and Lithuanian legal provisions adopted basing on this Article. This part is ended by presenting the critics of transfer pricing, based on arm’s length principle, and the perspectives of it. In the second part, which is dedicated to the general provisions of Lithuanian transfer pricing implementation practical issues with regard to the OECD and European Union recommendations, there are examined comparability analysis, transfer pricing methods and the selection of them, as well as transfer pricing documentation requirements. In the third part there are analyzed the legal regulation of the possibilities of international disputes on transfer pricing resolution and their prevention by examining the mutual agreement procedure under the mentioned Model Convention and conventions of double taxation, resolution of disputes according to Convention 90/436/EEC on the... [to full text]

- International double taxation The purpose of this thesis is to describe basic terms, history and importance of double taxation agreements and it also describes European law of double taxation. This thesis is composed of five chapters. Chapter one is an introductory part and describes importance of elimination of international double taxation. Following parts describes structure of this thesis, aim of this thesis and used methods. The second chapter deals with basic terms of double taxation, general meaning of double taxation, tax legislation in Czech Republic and EU law concerning taxation. In following parts, it defines the term of double taxation, both intra national and international and its types. The third part describes the methods of elimination of double taxation, exemption and credit. The fourth part of describes limited and unlimited tax liability. The fifth part deals with tax residents and non-residents, the sixth part deals with transfer pricing. The seventh part discusses tax havens. The last, eight, part is concerned with transparent entities. The third chapter analyzes the international double taxation treaties, their history, importance and basic principles. In following parts, it describes types of these agreements, and in the last part, it describes the provisions of model...

Les prix de transfert représentent aujourd'hui un enjeu majeur dans l'internationalisation des affaires. Ces transactions intra groupe doivent respecter un principe universellement admis, le principe de pleine concurrence. Cependant, chaque Etat dispose de sa propre règlementation nationale créant ainsi un sentiment d'insécurité juridique. Les Etats ont pris des mesures nationales afin de faire face à un problème par nature international, fragilisant ainsi l'efficacité de la lutte contre l'évasion fiscale. Les pays misent désormais sur la coopération internationale afin de renforcer ces contrôles et d'améliorer la sécurité juridique des entreprises. / Multinationals have to respect the arm's length principle. Each state has his own regulation. The states had taken national regulations for an international problem. Now, the coutries try to resolve this by international cooperation.

The thesis deals with responsibility management and its information support. The main objective of the thesis is to design the system of responsibility management in a particular company. The first part of the thesis deals with theoretical aspects of responsibility management and its information support. This part is divided into three chapters. The first chapter shows the background of responsibility management, the second chapter is about responsibility accounting. The last chapter of the theoretical part handles with performance measuring of responsibility centers. The second part of this thesis, that includes one extensive chapter, deals with responsibility management in a particular company.

This thesis was elaborated in the form of transfer pricing study and is focused on finding arm's length price for a particular Czech production company. According to the detailed description of companies under examination, analysis of their functional and risk profiles, comparable independent companies were found. The most appropriate method and indicator were chosen for calculation the transfer price. This thesis should help company under review to set up its transfer pricing system and it also should be taken into account by a tax authority in case of tax audit.

La présente thèse de doctorat porte sur la fiscalité des prix de transfert. Dans un contexte mondial propice à la remise en cause des législations et des pratiques fiscales, elle traite de la question des instruments de régulation appropriés et du rôle du droit dans un tel édifice. En effet, nombre d'observateurs imputent les désordres majeurs de la régulation des prix de transfert à l'imprécision des règles qui la sous-tendent et à l'absence d'autorité mondiale contre la concurrence fiscale dommageable. En réponse, nous supposons que le principe de pleine concurrence ne se limite pas à la définition usuelle qui en est donnée. Nous montrons qu'il peut être considéré comme élément d'une norme universelle destinée à neutraliser les effets des particularismes fiscaux sur les échanges économiques internationaux. Une telle hypothèse fournit le critère d'évaluation des législations nationales et de a pertinence des politiques de prix de transfert des groupes. Nous analysons ensuite la législation et la jurisprudence française, et montrons qu'une transposition réelle du principe de pleine concurrence ne peut se résumer à copier l'article 9 § 1 des conventions modèles, mis suppose d'en traduire le contenu et l'esprit en instaurant les conditions d'une coopération réelle entre les acteurs. Nous exposons également la dialectique entre les lacunes de la régulation des prix de transfert et les tendances normatives à l'œuvre dans le monde entier, qui malgré leur hétérogénéité sont parfois présentées en réponse à la question des prix de transfert Nous fournissons une grille de lecture du plan BEPS et du développement des limitations légales imposées par les Etats ainsi que des obligations de conformité fiscale (compliance). Enfin, nous montrons que la reconstruction d'une régulation des prix de transfert en référence à la nonne universelle donnerait l'occasion d'instaurer un véritable partenariat entre l'Etat et les parties prenantes, ouvrant la voie vers une nouvelle manière de discuter la loi. / This doctoral thesis deals with the tax aspects of transfer pricing. ln the context of a globalized economy where the transfer pricing policies and legislations are at stake, it raises the question whether proper instruments of regulation can be set, and if the law is the adequate tool to that end.Indeed, numerous people consider that the major disorders in the regulation of transfer pricing stem from the Arm's Length Principle itself, due to its lack of economic precision and the absence of a global authority against harmful tax competition.To address the issue, we assume that there is more to the Ann's Length Principle than its common definition. Indeed, we show that it can be considered as part of a universal law aimed at neutralizing the effects of the tax differences in the international economic exchange. Such an assumption provides for a criterium to assess the quality of national legislations as well as the relevance of the groups' transfer pricing policies.By analyzing the French legislation and case law, we show that a thorough implementation of the Ann's Length Principle implies not only to copy article 9 § 1 the convention models, but more generally to capture its content and essence by setting the conditions for a proper cooperation between actors. We also explain the relationship between the lacks in the regulation of transfer pricing and the process of setting new rules that takes place around the world, describing the rationale of the BEPS plan and of the various limitations and compliance obligations that Governments impose to the taxpayers. Lastly, we show that building a national legislation with reference to the universal Ann's Length Principle implies a true partnership between the Government and all stakeholders, paving the way to a new manner of debating the law.

A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation, 31 March 2017 / Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have eliminated the need to establish subsidiaries and branches in countries which makes it difficult to locate the jurisdiction from which the cloud transaction has taken place. This new shift in physical operations has enabled Multinational Corporations MNCs to exploit gaps created in the international taxation arena due to old tax laws that were created at the time when border controls and regulations in the capital markets were relied on to protect against base erosion and profit shifting (BEPS). The main purpose of this research paper is to interrogate the current gaps that exist in the tax legislation specifically relating to the applications economy, reviewing relevant case studies both locally and internationally, in an attempt to fill the gaps in the local tax regime. This research will propose solutions to these gaps in an attempt to contribute towards South African applications technology taxation literature. / GR2018

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) Johannesburg, 2014 / Base erosion and profit shifting (BEPS) is a key concern in international tax. In 2010 the Organization for Economic Co-operation and Development (OECD) was tasked with the study of BEPS. In 2013 the OECD released the study report “Addressing base erosion and profit shifting” emphasising BEPS and the risk for the world’s economies and tax bases. The OECD has been focused on BEPS due to several reasons, namely; increase in globalisation, an ever-changing digital economic environment, mismatches of different countries’ tax legislation and the ease with which intellectual property can be transferred. They has released several documents detailing the risk of BEPS as well as an action plan outlining their aim for the transformation of local and international tax. According to the OECD corporate income taxes, as a percentage of gross domestic product (GDP) is a possible indication of base erosion. In South Africa, the corporate income tax rate as a percentage of GDP has decreased from 7.2 % in 20081 to 5% in 20132. Is this a possible indication of base erosion or profit shifting taking place? Protecting South Africa’s tax base is paramount for future growth of the country and the economy. It is therefore important to identify whether BEPS is a real risk and to determine whether South Africa has adequate legislation in place to protect its tax base. Keywords: Base erosion and profit shifting, BEPS, Organisation for Economic Co-operation and Development, OECD, international tax, transfer pricing, thin capitalisation, treaty abuse, treaty shopping

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Wesley_Nogueira_Barbosa.pdf: 454636 bytes, checksum: a8e58d009612386f889cf3f82a9cfacd (MD5) Previous issue date: 2004-05-07 / Globalization process, which has been motivated by markets opening, has facilitated the free capital flow, also providing an accelerated growth to multinational companies, through the expansion of their activities to other countries. One of the results of this process is the surge of the concealed transfers of capital and profits, through either overestimate or underestimate transactions among associated companies. Therefore, each country has decided to adopt some rules to control the Transfer Pricing of assets and services in those transactions, which caused an increase of taxation complexity to multinational companies due to their need of knowing the laws of each country and its taxation impact on transactions between the company and its branches, aiming, therefore, to identify the situations of double taxation. This essay has the objective of presenting the rules for Transfer Pricing in Brazil and the five countries with higher investments in local assets, showing particularities of these countries, providing methodological knowledge related to Transfer Pricing estimate to multinational companies tax authorities in each studied country, to facilitate accounting and taxation management for the companies, not only in Brazilian taxation context, but also to the countries where transactions among associated companies take place. Throughout this paper it will be possible to identify the differences of methodologies among the countries, the requested information, the legal requirements and the penalties for those who do not attend to tax legislation. / O processo de globaliza????o, motivado pela abertura dos mercados, facilitou o livre fluxo de capitais, proporcionando tamb??m ??s empresas multinacionais um crescimento acelerado, atrav??s da expans??o de suas atividades para outros pa??ses. Um dos resultados desse processo foi o surgimento de problemas relativos a transfer??ncias disfar??adas de lucros e capitais, atrav??s de transa????es subfaturadas e superfaturadas, entre empresas vinculadas. Com isso, cada pa??s passou a adotar normas e leis para regular os Pre??os de Transfer??ncia de bens, produtos e servi??os nessas transa????es, gerando para os grupos multinacionais um aumento da complexidade tribut??ria, devido ?? necessidade de se conhecer as leias de cada pa??s e o impacto tribut??rio das transa????es entre matriz e filial, buscando detectar assim as situa????es de bitributa????o. Este trabalho tem como objetivo apresentar as regras para o Pre??o de Transfer??ncia no Brasil e nos cinco pa??ses de maiores investimentos em ativos locais, buscando trazer ao conhecimento geral as particularidades de cada um desses pa??ses com rela????o ao Pre??o de Transfer??ncia, proporcionando aos gestores tribut??rios dos grupos multinacionais um conhecimento dos m??todos de c??lculo dos Pre??os de Transfer??ncia em cada um dos pa??ses estudados, com a finalidade de facilitar o planejamento cont??bil-tribut??rio por parte das empresas n??o s?? no contexto tribut??rio brasileiro como tamb??m dos pa??ses onde haja transa????es entre empresas vinculadas. Atrav??s deste trabalho ser?? poss??vel identificar as diferen??as existentes de m??todos entre os pa??ses, as informa????es necess??rias, exig??ncias legais e penalidades previstas para aqueles que n??o atenderem a legisla????o.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2019-02-04T12:06:57Z No. of bitstreams: 1 Gabriela Auler_.pdf: 1514282 bytes, checksum: fc1188e940405f41fb4189ff076e5fc3 (MD5) / Made available in DSpace on 2019-02-04T12:06:57Z (GMT). No. of bitstreams: 1 Gabriela Auler_.pdf: 1514282 bytes, checksum: fc1188e940405f41fb4189ff076e5fc3 (MD5) Previous issue date: 2018-10-19 / Nenhuma / Dentre os principais problemas enfrentados pela globalização está a harmonização tributária. A dificuldade para conciliar sistemas tributários diversos é imensa. Nesse ínterim, tampouco, se evidenciam os conflitos atinentes às regras de preço de transferência, as quais, frisa-se, têm maior impacto tributário sobre as rendas geradas internacionalmente do que qualquer outro aspecto da legislação tributária. Nesse contexto, procurou-se, por meio do presente trabalho, compreender melhor os padrões, princípios e métodos utilizados internacionalmente para fins de cálculo do preço parâmetro de transferência, partindo-se de uma análise internacional evolutiva quanto ao tema para, então, tratar de forma pormenorizada sobre ao princípio arm’s length e efeitos decorrentes de sua aplicação. Após, discorreu-se sobre os preços de transferência no direito brasileiro, de sorte a abordar sua evolução, métodos utilizados para cálculo e a (não) utilização do princípio arm’s length em decorrência da utilização de margens predeterminadas. Ainda, analisou-se o posicionamente da ONU quanto a tal fato e as decisões do CARF e STJ referentes ao tema. Por fim, discorreu-se acerca da possibilidade e relevância na implementação do princípio arm’s length à legislação brasileira, elucidando as supostas dificuldades e alternativas existentes, com o viés de se chegar a um cenário mais próspero e favorável aos negócios internacionais, o qual deve trazer previsibilidade e segurança aos respectivos investidores/empresas. / One of the main problem faced by globalization is tax harmonization. The difficulty of reconciling different tax systems is immense. In this context, conflicts related to transfer pricing rules have a greater tax impact on revenues generated internationally than any other aspect of tax legislation. This study aim to understand the standards, principles and methods used internationally for the purpose of calculating the transfer price value. The study starts with an international evolutionary analysis on the subject and the detailed description of the arm's length principle and the effects of its application. Afterwards, it discusses about transfer pricing in Brazilian law, it’s evolution, methods used for calculation and the (non) use of the arm's length principle due to the use of predetermined margins. The position of the UN on this fact was also addressed and approached the decisions of CARF and STJ on the subject. Finally, it discusses about the possibility and relevance of implementing the arm's length principle to Brazilian legislation, elucidating the difficulties and alternatives, with the scope of creating a prosperous and favorable scenario for international business, which should bring predictability and security to the companies/investors.