Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one country does not trump the other, but that the deal must be mutually beneficial. In the case of an asymmetric DTA, this requires compensation from the capital exporting country to the capital importing country. We provide empirical evidence that such compensation is indeed paid, for instance in the form of bilateral official development assistance, which increases on average by six million US$ in the year of the signature of a DTA. / Series: Department of Economics Working Paper Series

- 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...

La presente tesis estudia la tributación de la renta derivada del comercio de derechos de emisión de CO2. Este mercado fue implantado por el Protocolo de Kioto para facilitar el cumplimiento de sus objetivos ambientales y constituye un fenómeno jurídico-comercial hasta ahora desconocido que, como tal, tiene sus consecuencias tributarias. El trabajo propone una solución a la compleja cuestión de la tributación de los derechos de emisión de CO2, ya que la normativa vigente resulta insuficiente y desactualizada. Este panorama se complica aún más si se tiene en cuenta el alcance internacional de este mercado. Desde este punto de vista también se estudia en detalle el Convenio de Doble Imposición hispano-argentino e hispano-italiano. La decisión de elegir este tema se centra en su innegable actualidad. Su carácter novedoso está marcado no sólo por el inicio de su funcionamiento (2008) sino también por las características que lo rodean. / The thesis examines the income taxation of the CO2 emission rights trade. This market was adopted by the Kyoto Protocol in order to facilitate the compliance of its environmental objectives and constitutes a legal and commercial phenomenon unknown until recently. As a commercial fact it is subject to taxation The work proposes a solution to the complex issue of the emission rights taxation since the present legislation is insufficient and outdated. This scene is even more complicated because the international implications of this market. In order to that the thesis also studies in detail the Double Taxation Convention between Spain and Argentina and Spain and Italy. The decision to choose this theme focuses on its undeniable current situation. Its innovative character is marked not only by the start of its running (2008) but also by the characteristics that surround it.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce. In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce. The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.

<p>The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.</p><p>In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.</p><p>The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, <em>prima facie</em>, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states.</p>

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

Les six pays qui forment le Conseil de Coopération du Golfe (CCG) disposent encore collectivement de vastes réserves de pétrole et de gaz. Mais pour combien de temps ? Arabie Saoudite, Bahreïn, Émirats Arabes Unis, Koweït, Oman et Qatar n’ont pendant longtemps imposé que les sociétés pétrolières étrangères. Conscients de la limite de la manne pétrolière, ils cherchent depuis plusieurs années à diversifier leur assise économique en attirant toujours plus d'investissements directs étrangers, autres que pétroliers. Un droit fiscal commun, applicable aux activités commerciales et industrielles des entreprises étrangères, a ainsi vu le jour en Arabie Saoudite, au Koweït, en Oman et au Qatar. Ce régime fiscal se distingue à la fois par de faibles taux d’imposition et par le renforcement permanent des moyens de recouvrement et de contrôle des opérations internationales des entreprises étrangères. Les entreprises françaises qui opèrent dans cette région bénéficient toujours, en application des conventions contre la double imposition, d’une suppression des retenues à la source sur leurs revenus issus des pays du CCG. C’est un avantage fiscal considérable par rapport à leurs homologues domiciliées dans d'autres pays occidentaux. Mais aujourd’hui, les sociétés françaises doivent faire face à une politique fiscale plus « agressive ». Elles sont confrontées à des systèmes fiscaux attractifs mais évolutifs, très diversifiés et de plus en plus coercitifs. / The six Arab states of the Gulf Cooperation Council (GCC) still hold collectively vast reserves of oil and gas. But for how much longer? Saudi Arabia, Bahrain, United Arab Emirates, Kuwait, Oman and Qatar have for a long time taxed only foreign oil companies. Aware of the limits of the oil godsend, these countries are currently seeking to diversify their economic basis by drawing in ever more foreign direct investment outside of the fossil fuel sector. New taxation laws applicable to foreign commercial and industrial activities have therefore been enacted in Saudi Arabia, Kuwait, Oman and Qatar. These laws share two main characteristics: low tax rates and strengthened measures to collect taxes and control the international operations of foreign companies. Under double taxation treaties, French companies operating in that region still enjoy exemption from withholding tax on their GCC revenue. That is a considerable advantage compared to their counterparts based in other Western countries. Yet French companies must now encounter an "aggressive" fiscal policy. They are confronted with attractive fiscal systems but constantly changing, diverse and coercive.

This work is intended to analyze circumstances leading to OCDE’s report on tax bases erosion and shifting benefits. Inconsistency of tax systems and unilateralism in current economic globalization framework might have led to asymmetric tax situations, mostly exploited by multinational companies. Means and tools used and proposed by several international institutions in order to implement legally binding actions through soft law and acceptance by different countries as method used in the fight against tax avoidance and fraud are also discussed. / El trabajo propone al lector un análisis de las circunstancias que han dado lugar al Informe de la Organización para la Cooperación y el Desarrollo Económico (OCDE) sobre la erosión de bases imponibles y la traslación de beneficios. En el contexto actual de globalización económica, la falta de coherencia de los sistemas fiscales y el unilateralismo han podido dar lugar a situaciones fiscales asimétricas, en gran parte aprovechadas por las multinacionales. Son también objeto de examen los medios e instrumentos utilizados y propuestos por distintas instituciones internacionales para implementar sus acciones con fuerza legal, en concreto, a través del soft law y su aceptación por parte de los distintos Estados, como método utilizado en la lucha contra la evasión y fraude fiscal.