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Made available in DSpace on 2016-04-26T20:25:40Z (GMT). No. of bitstreams: 1 Rodrigo Dalcin Rodrigues.pdf: 739141 bytes, checksum: 2533ddc06adeaa944da9085cb574d2b8 (MD5) Previous issue date: 2007-06-21 / This paper aims at analysing the relationship through which is established a liaison of the international tax law (in means of treaties) with the Brazilian law arrangement, comparing it to the approach given by the doctrine to this matter. This paper aims, as well, at identifying and describing the way through which the laws created in ensemble by States are applicable under real tax-related situations both for the payer and the taxed object. Besides, it was also analysed the corroborations given to the characterisation and definition of the law underscoring the language in use, and its prescriptive function, as well as the laws makeup, digressing the enunciated-enunciation, the enunciated-enunciated, the prescriptive enunciations, rules, principles and law norms. Then the expiry and the efficiency are defined as requirements imposed by the laws to their own promptness, as the law regulates its own production. It was also conducted an enquiry of the steps followed by the creation of a tax-related international treaty, stressing the legitimate ones to accomplish it, as well as the procedures to be observed in its production and enforcement, through the international and home law perspectives. Bringing the paper to completion there is an explanation on the divergence that lies in the comprehension and description of the connection of the international tax law and the intern home law. The conclusion obtained is that the Brazilian law allows the application of international laws prior to the home ones, handicapping the efficiency of home laws until the treaties are brought to an end / Este trabalho tem como objetivo analisar a relação pela qual se dá o acoplamento do direito internacional tributário (manifestado através de tratados) com o ordenamento jurídico brasileiro, confrontando-o com a descrição que a doutrina faz dessa matéria. Busca-se identificar e descrever a forma pela qual o direito produzido em conjunto pelos Estados é aplicável a situações fáticas tributárias relacionadas aos mesmos, tanto em função da pessoa, quanto da situação ou do objeto tributado. Além disso, analisam-se as evidências que caracterizam e permitem a definição do direito, atentando para sua linguagem, que é dotada de função prescritiva, e também para o processo de produção do direito, distinguindo a enunciação-enunciada, o enunciado-enunciado, os enunciados prescritivos, as regras, os princípios e as normas jurídicas. Após, são definidas a validade, a vigência e a eficácia, como requisitos impostos pelo próprio direito à sua coercibilidade, dado ao fato de que o próprio direito regula sua produção. É feita também a análise do processo de produção dos tratados internacionais em matéria tributária, atentando para as pessoas que possuem legitimidade para produzi-los, bem como os procedimentos a serem observados na sua produção e também para impor sua aplicação, em face do direito internacional e do direito interno. Por fim, são abordadas questões em que pairam divergências na compreensão e na descrição da relação entre o direito internacional tributário e o direito tributário interno. A conclusão a que se chega é a de que o direito brasileiro permite a aplicação dos tratados internacionais em matéria tributária em vez da legislação interna, afastando a eficácia desta até que haja extinção dos tratados

Les deux disciplines juridiques, l'arbitrage et la fiscalité, sont traditionnellement considérées comme distinctes, et s'excluent l'une et l'autre.D’un côté, la souveraineté fiscale est primordiale pour l’Etat. De l’autre côté, l’arbitre, étant un juge privé, a toujours été soupçonné, à tort ou à raison, de ne pas être assez sensible à l’intérêt public. Cependant, les développements observés sur les dernières décennies ont prouvé que cette incompatibilité entre les deux disciplines n’était pas ou plus le cas.En effet, avec la mondialisation économique, l’enjeu de l’Etat n’est plus comment taxer ses contribuables mais comment les conserver voire attirer ceux des autres Etats sur son territoire. Dans ce contexte, ils deviennent plus souples quant au règlement des litiges impliquant des questions fiscales. L’arbitrage de ces litiges est donc devenu une réalité en pratique. Cependant, en examinant le droit et la jurisprudence en cette matière, nous constatons que l’arbitrage n’est pas apte à résoudre tous litiges fiscaux, notamment en considérant les intérêts des contribuables. L’arbitrage des contentieux purement fiscaux en droit interne s’est avéré être un échec. Une forme dérivée de l’arbitrage, appelée l’arbitrage de la dernière offre, semble être plus appropriée pour résoudre les litiges concernant la double imposition. Toutefois, en droit de l’investissement international, où la jurisprudence arbitrale en matière fiscale s’est considérablement développée depuis une vingtaine années, nous constatant que l’arbitrage est un mode idéal pour résoudre des litiges fiscaux liés à ce domaine car les arbitres ont su trouver un équilibre entre la protection de la souveraineté fiscale de l’Etat d’accueil et la protection des contribuables –investisseurs étrangers. / The two disciplines, arbitration and taxation, are traditionally considered to be distinct, and exclude one another. On the one hand, tax sovereignty is vital for the state. On the other hand, arbitrator, being a private judge, has always been suspected, rightly or wrongly, of not being sufficiently sensitive to the public interest. However, the developments observed over the last decades have shown that this incompatibility between the two disciplines was not or is no longer the case. Indeed, with economic globalization, the challenge of the state is no longer how to tax its taxpayers but how to keep them in or even to attract those of other states to its territory. In this context, states become more flexible in resolving disputes involving tax issues. Arbitration of these disputes has thus become a reality in practice. However, in reviewing the law and the jurisprudence, we find that arbitration is not suitable for resolving all kinds of tax disputes, especially considering the interests of taxpayers. Arbitration of tax disputes in domestic law has been proved to be a failure. A form derived from arbitration, called baseball arbitration, appears to be more appropriate for resolving double taxation disputes. However, in international investment law, where the jurisprudence in tax matters has developed considerably over the past twenty years, we find that arbitration is an ideal way to resolve tax disputes related to this area, because arbitrators, in their practice, have found a balance between the protection of the host State's tax sovereignty and the protection of taxpayers-foreign investors

This paper investigates the effects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network. We define tax distance as the cost of channelling corporate income from one country to another and, by considering treaty shopping through intermediate jurisdictions, we calculate the shortest (i.e. the cheapest) distance between any two countries. We show that relevant tax treaties-which reduce the direct tax distance both over domestic law and the entire existing treaty network-will increase FDI by about 18%.

Sammanfattning För att underlätta gränsöverskridande transaktioner ingår stater idag internationella överenskommelser av olika slag. Traktat som de även kallas utgör en del av folkrätten och är reglerade i Wienkonventionen om traktaträtten från 1969. En av de vanligaste formerna av traktat är idag dubbelbeskattningsavtal vilka huvudsakligen syftar till att fördela beskattningsrätt mellan stater för att undvika en dubbelbeskattningssituation. Sveriges dubbelbeskattningsavtal inkorporeras i intern rätt vilket ger uttryck för det dualistiska synsättet.  Inom folkrätten är principen att avtal ska hållas en viktig grundsats som kommer till uttryck i artikel 26 Wienkonventionen. Wienkonventionens artikel 27 stadgar vidare att en part inte kan åberopa sin interna rätt som grund för sin underlåtenhet att fullgöra ett avtal. Likväl väljer vissa stater att ge den interna rätten företräde vid en kollision och detta ses således som ett avtalsbrott, en tax treaty override enligt folkrätten. Att en nationell domstol åsidosätter bestämmelser i ett dubbelbeskattningsavtal har en negativ effekt på det inhemska såväl som det internationella skattesystemet, vilket oundvikligen leder till en osäkerhet för skattskyldiga. HFD meddelade 2008 en dom som utgjorde en treaty override. Domen ledde till många debatter och allt tyder på att det var ett misstag från HFD:s sida. Då HFD endast två år senare meddelade en dom med motsatt utfall uppkommer fråga hur förhållandet mellan dubbelbeskattningsavtal och svensk rätt egentligen ser ut idag samt vilka konsekvenser HFD:s motsägelsefulla domar kan leda till. Risk för att andra nationer kommer avstå från att ingå dubbelbeskattningsavtal med Sverige uppkommer då det föreligger en osäkerhet om Sverige har för avsikt att följa ingångna avtal då stater ingår bilaterala avtal baserat på en tilltro till motpartens ambitioner och vilja att leva upp till sina åtaganden.

為研究地主國租稅環境對台灣跨國企業海外子公司區位選擇的影響，本文以巢式羅吉特模型研究 2001 年至 2013 年間台灣上市櫃公司海外關係企業（排除金融保險業和 F 股）的資料。相對於過去探討海外子公司區位選擇的文獻僅著重於地主國稅率和地主國是否有反避稅制度（移轉訂價制度和資本弱化條款），本文首度加入租稅協定相關的變數：「地主國是否與台灣簽訂租稅協定」和「地主國租稅協定網絡」，探討兩者與海外子公司區位選擇的關係。 本研究實證結果發現地主國與台灣簽訂租稅協定並不能增加海外子公司在該地設立的機率，反而可能因租稅協定中的資訊交換條款而降低在該地設立子公司的機率；地主國租稅協定網絡愈豐富則是會增加跨國企業在該地設立海外子公司的機率，表示跨國企業可能藉由設立在租稅協定網絡豐富國家的海外子公司，適用該國的租稅協定利益。其他與地主國租稅環境相關變數的實證結果為潛在地主國稅率愈低及無反避稅制度的國家會較吸引海外子公司的設立。 / Using nested logit model, the thesis examined the impact of international taxation on location choice of Taiwanese multinational firms from 2001 to 2013. Compared to previous studies that only focused on the impact of tax rate and anti-avoidance legislations (transfer pricing rule and thin capitalization prvision), the thesis focused on the impact of tax treaty, examining the relationship between location choice and bilateral or multilateral tax treaties. The results showed that countries which had tax treaty with Taiwan did not attract Taiwanese multinational firms, and the possible reason was the exchange of information article in tax treaties. The study also found that the more tax treaties one potential host country had, the higher probability of Taiwanese multinational enterprises setting up subsidiaries in that host country, which suggested that Taiwanese multinational enterprises may have the behavior of treaty shopping. Other results related to tax variables showed that potential host countries with lower tax rate or with no anti-avoidance legislations would attract Taiwanese multinational firms.

L'arbitrage des litiges fiscaux entre particuliers et Etats semblait, récemment encore, ne pas aller de soi. Ces dernières années ont cependant vu naître une jurisprudence arbitrale mettant la fiscalité à l'épreuve du droit international des investissements. La présente thèse s'attache à retracer et évaluer ce phénomène, qui soulève de nombreux sujets juridiquement complexes et politiquement délicats.Ces arbitrages sont sous-tendus par une dialectique subtile opposant protection des investisseurs et souveraineté fiscale de l'Etat d'accueil. La poursuite de ces deux objectifs concurrents constitue la trame de questions épineuses. Les arbitres doivent ainsi, par exemple, apprécier la portée réelle des garanties de stabilisation ou d'exemption fiscales accordées à des investisseurs étrangers, ou encore déterminer si une mesure fiscale constitue une expropriation déguisée, une discrimination prohibée ou un traitement injuste ou inéquitable, au sens d'un traité d'investissement.Avant de trancher ces litiges, les arbitres doivent nécessairement examiner si l'Etat a véritablement – et valablement – consenti à ce que l'exercice de ses prérogatives fiscales soit apprécié par une justice « privée », et si les garanties matérielles inscrites aux traités d'investissement s'appliquent aux mesures fiscales.Une vue d'ensemble de ces affaires révèle, d'une part, que la fiscalité s'accommode sans difficulté particulière de la voie arbitrale, celle-ci constituant une méthode fonctionnelle de règlement des litiges fiscaux internationaux, et d'autre part, que les solutions jurisprudentielles sont globalement satisfaisantes, les arbitres sachant prendre en compte les particularités du sujet. / One might not think that tax disputes should ordinarily be susceptible to resolution through arbitration. However, recent years have seen the unfolding of an arbitral jurisprudence that puts taxation to the test of international investment law. The present thesis seeks to give an account of and evaluate this phenomenon, which raises numerous legally complex and politically delicate issues.These arbitrations consist, fundamentally, in balancing the need to protect investors with the respect for the fiscal sovereignty of the host State. The pursuit of these two competing goals lays the ground for inevitably thorny questions. Thus, arbitrators are called upon to examine the validity and reach of stabilization guarantees or of tax exemptions granted to foreign investors, or even to determine if a tax measure amounts to a disguised expropriation, a prohibited discrimination, or inequitable treatment, in the meaning of an investment treaty.Before resolving these issues, arbitrators must ascertain whether the State has really – and validly – consented to submit the exercise of its taxation powers to the scrutiny of a ‘ private ' legal process, and whether the relevant guarantees enshrined in investment treaties apply to the tax measures in question.An analysis of these matters reveals that arbitrators can address questions of tax law without any particular difficulty and that arbitration is a practical method of dealing with these international tax disputes. Moreover, the solutions reached by international arbitral tribunals are, on the whole, satisfying, as arbitrators take into account the particular needs entailed in balancing the public and private interests at stake.

This thesis provides a cross-country analysis of potential tax revenue losses due to the ways different countries tax over-border dividend and interest incomes of multinational enterprise. Withholding taxation of outgoing dividends and interest payments is regulated by domestic tax rules as well as bilateral double tax treaties. The signing of such a treaty might substantially reduce the tax rate levied by the source country on the outgoing passive income and thus decrease its tax revenue. We create a large panel dataset and estimate withholding tax rate elasticities of dividend and interest outflows for a large set of countries around the world. Subsequently, we use these elasticities to estimate potential tax revenue losses due to outgoing dividend and interest payments for the source countries in our dataset. The results show highly elastic dividend outflows, 2.3% - 2.58% decrease related to 1% increase in the applicable withholding tax. We also find substantial tax revenue losses due to dividend outflows for a number of source countries, the largest for Canada (1.35 - 3.19 billion USD) and the United States (2.27 - 2.94 billion USD). The investor country behind the largest part of potential losses shows up to be the Netherlands. JEL Classification F21, F23, H25, H26 Keywords double tax treaty;...

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>