Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-13T11:43:18Z No. of bitstreams: 1 Camila Chierighini Nazar Moreira de Souza e Silva.pdf: 1619523 bytes, checksum: 34cfb06942e93cf2767433716de9940b (MD5) / Made available in DSpace on 2018-12-13T11:43:18Z (GMT). No. of bitstreams: 1 Camila Chierighini Nazar Moreira de Souza e Silva.pdf: 1619523 bytes, checksum: 34cfb06942e93cf2767433716de9940b (MD5) Previous issue date: 2018-11-22 / This paper deals with the importance of the principle of tax legality from the “rule of law” to the present day, especially from the philosophical conception of the referred principle under the positivism and post positivism perspectives. After the contextualization of the influence of law in the State and the importance of the principles under the Brazilian constitutional system, it is presented the “ideal state” of the principle of tax legality. The principles are the true foundation of the Brazilian tax system and the principle of tax legality has a specific role in tax matters, mainly under the Brazilian Constitution enacted in 1988. The Brazilian Constitution is extremely detailed and indicates the exact path to be taken by the State to carry out the tax activity. Along with such specific role, this paper also analyzed how the three powers of the Brazilian State coexist with the principle of tax legality and whether the Brazilian Supreme Court has ensured the proper effectiveness and concreteness of this principle / O presente trabalho trata da importância do princípio da legalidade tributária, desde o surgimento do Estado de Direito até os dias atuais, notadamente a partir da concepção jusfilosófica deste princípio sob as perspectivas positivista e pós-positivista. Com efeito, após a contextualização da importância da lei no surgimento do Estado e da importância dos princípios na ordem constitucional brasileira, que são verdadeiros alicerces do edifício jurídico, apresenta-se o “estado ideal de ser” da legalidade para o direito tributário. Em matéria tributária, o princípio da legalidade tem nuances específicas e especiais sob a égide da Constituição Federal promulgada em 1988. Sem exceção à regra, o texto constitucional é extremamente minucioso e indica o exato caminho a ser percorrido para o Estado exercer a atividade tributante. A par dessas nuances específicas e especiais, o princípio da legalidade tributária é influenciado diretamente pelos direitos fundamentais, notadamente pelos direitos à propriedade e à liberdade. Por essa razão, analisa-se de que forma os três poderes do Estado brasileiro convivem com o princípio da legalidade tributária e se o Supremo Tribunal Federal tem garantido a devida efetividade e concretude a este princípio

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2019-03-19T12:32:14Z No. of bitstreams: 1 Vítor Limeira Barreto da Silveira.pdf: 695284 bytes, checksum: 4153124afe92b92b3d0d31aba491c8e9 (MD5) / Made available in DSpace on 2019-03-19T12:32:14Z (GMT). No. of bitstreams: 1 Vítor Limeira Barreto da Silveira.pdf: 695284 bytes, checksum: 4153124afe92b92b3d0d31aba491c8e9 (MD5) Previous issue date: 2019-02-18 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / The purpose of this Master's Dissertation is to know how tax law affects the laws that create or increase legal tax relationships that have as their object taxes of an eminently tax nature. Using Logical-semantic Constructivism as a method we seek to attribute a legal content to the species, as well as to point out the requirements that improve the legality in this scope of taxation. We emphasize legality as a form, legality as a collateral requirement (intrassistemic) and its relation to the rules of the same hierarchy and, in the end, legality as a semantic limitator (intranormative), pointing these as the requirements for the accomplishment of tax legality / A proposta da presente dissertação de mestrado é saber como a legalidade tributária afeta as leis que criam ou majoram relações jurídicas tributárias que tenham como objeto tributos de natureza eminentemente arrecadatórias. Utilizando o Constructivismo lógico-semântico como método buscamos atribuir um conteúdo jurídico a espécie, bem como apontar os requisitos que perfectibilizam a legalidade neste âmbito da tributação. Destacamos a legalidade como forma, a legalidade como requisito colateral (intrassistêmico) e a sua relação com as regras de mesma hierarquia e, ao final, a legalidade como limitador semântico (intranormativo), apontando estes como os requisitos para a concretização da legalidade tributária

Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2018-02-19T14:54:12Z No. of bitstreams: 1 José Gomes de Lima Neto.pdf: 1696443 bytes, checksum: af1eae302cc9f5c538b99f1f4cf722d3 (MD5) / Made available in DSpace on 2018-02-19T14:54:13Z (GMT). No. of bitstreams: 1 José Gomes de Lima Neto.pdf: 1696443 bytes, checksum: af1eae302cc9f5c538b99f1f4cf722d3 (MD5) Previous issue date: 2018-02-06 / The analysis of tax liability among companies within the same economic group is this paper’s main objective. In order to do so, it was necessary to analyze the autonomy of the legal entity as a legal principle rooted on the Federal Constitution itself. Based upon this premise, the disregard doctrine was studied, focusing on its characteristics and mentions in national material laws, especially article 50 of the Brazilian Civil Code, which is anchored on the so-called “Greater Theory”. Subsequently, comments are weaved regarding unilateral rights, approaching lapsing and prescription, thus defining the legal nature of the right to require the piercing of the corporate veil, as well as its term. The study of taxpayers was also approached as a matter of constitutional content, developing into an analysis of the general theory of tax liability and the constitutional principles that underlie it, such as: legality, contributive capacity, practicability and the due legal process. Furthermore, the procedural aspects of piercing the corporate veil and its natural consequences in tax execution processes are dealt with, which basically is to redirect the debt from the original debtor to the taxpayer, defending the total enforceability of the Piercing The Corporate Veil Incident from the Brazilian Code of Civil Procedure/2015 to Tax Foreclosure Law. In order to do so, case laws were emphasized, also quoting the IRDR from the Federal Regional Court and Ruling PGFN nº 948/2017. Finally, we approach tax liability of companies belonging to the same economic group, highlighting the hierarchy of the Civil Code’s General Tax Laws, as well as the lack of specific norms for the aforementioned liability in the National Tax Code and ordinary legislation, thus establishing its constitutional and infra-constitutional limits / A análise da responsabilidade tributária entre empresas pertencentes ao mesmo grupo econômico se perfaz no objetivo principal deste trabalho. Para tanto, mostrou-se necessário analisar a autonomia da pessoa jurídica enquanto princípio de direito com raízes fincadas na própria Constituição Federal. A partir dessa premissa, estudamos o instituto da desconsideração da personalidade jurídica (disregard doctrine), enfocando suas características, menções pelas leis materiais nacionais, principalmente pelo artigo 50 do Código Civil, que se escora na chamada “Teoria Maior”. Em sequência, tecemos comentários acerca do direito potestativo, da prescrição e da decadência, definindo, com isso, a natureza jurídica do direito ao requerimento da desconsideração da personalidade jurídica, bem como de seu prazo. O estudo da sujeição passiva tributária também foi abordado enquanto matéria de conteúdo constitucional, passando-se, então, à analise da teoria geral da responsabilidade tributária e dos princípios constitucionais que lhe dão suporte, a saber: a legalidade, a capacidade contributiva, a praticabilidade e o devido processo legal. Em sequência, tratamos dos aspectos processuais do instituto da desconsideração da personalidade jurídica e de sua consequência natural nos processos de execução fiscal, que é o redirecionamento da dívida do devedor original para o responsável tributário, defendendo a total aplicabilidade da regulamentação do Incidente de Desconsideração da Personalidade Jurídica no CPC/2015 à Lei de Execução Fiscal. Para tanto, enfatizamos o entendimento jurisprudencial sobre a matéria, citando, também, o Incidente de Resolução de Demandas Repetitivas do Tribunal Regional Federal da 3ª Região e a Portaria PGFN nº 948/2017. Enfim, tratamos da responsabilidade tributária das empresas pertencentes ao mesmo grupo econômico, ressaltando a primazia hierárquica das Normas Gerais de Direito tributário sobre o Código Civil, além da ausência de normatização específica da referida responsabilidade no Código Tributário Nacional e legislação ordinária tributária, estabelecendo, assim, seus limites constitucionais e infraconstitucionais

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion. Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred. Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper. / Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag. Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett. Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.

University of Macau / Faculty of Business Administration / Department of Finance and Business Economics

<p>Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.</p><p>Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.</p><p>Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.</p> / <p>Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.</p><p>Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.</p><p>Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.</p>

No description available.

In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute desperately-needed resources to those denied the opportunity to build wealth and who are trapped in the cycle of poverty. Yet, as appealing as a new wealth tax may seem, the introduction of such a tax carries with it a range of risks, not all of which are known. Of great concern is the possible effect on the economy, which, in its vulnerable state, cannot afford any loss of capital and investment. Very little research has been done on wealth tax in the South African context and there is a dearth of literature focusing on the views and perceptions of the wealthy individuals themselves. This qualitative study investigates the merits and disadvantages of a new wealth tax and seeks to identify any unintended consequences that could result from the implementation of a new wealth tax in South Africa, drawing from historical and international experience and primary data obtained from interviews with individuals likely to be affected by such a tax. Having explored the literature and international experiences with wealth tax and having probed the thinking of wealthy individuals who would be the payers of a wealth tax, the study finds that a new wealth tax may contribute towards the progressivity of the tax system, but it is doubtful whether such a tax would provide a sustainable revenue stream that would be sufficient to address economic inequality and there is a risk of causing harm to the economy. Recognising that the motivation for wealth taxes is often driven more by political argument and public perception than by rational quantitative analysis, the study also anticipates the introduction of a new wealth tax and suggests guidelines for the design of such a tax within the framework for evaluating a good tax system. This study informs the debate on wealth taxes in South Africa and contributes to the design of such a tax, should it be implemented.

The objective of this thesis was to analyse the effect of the increasing popularity of global e-commerce on the South African legislative framework in respect of the taxation of non-resident enterprises, and to propose a possible solution for the taxation of e-commerce, taking into account previous theories. The methodology utilised comprised of a critical analysis of the legal rules relating to the taxation of a foreign entity's business profits by virtue of the application of the permanent establishment principle, its definition and evolution as a conceptual basis for taxation. Furthermore, an in depth evaluation of the various solutions that have already been proposed and, in some cases, implemented was undertaken. It was concluded that the application of the permanent establishment principle is wholly ineffective as a means to levy tax on the e-commerce business profits of a foreign entity as the principle relies too heavily upon a physical intermediary in the source state, whereas e-commerce transactions are conducted on the intangible trading platform of the Internet. In light of the numerous policy proposals advanced over the years, it was concluded that the most feasible and practical solution for the taxation of foreign e-commerce would be the imposition on a foreign entity in South Africa of a low withholding tax on the active business profits in excess of a pre-determined threshold. Key words: South African taxation; e-commerce; foreign business entity; permanent establishment; withholding tax

The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact of the "letter of wishes" on the stipulations of the trust deed is examined. Amendments to the Income Tax Act have placed a limit on the use of a trust for estate planning through a number of anti-avoidance measures, the introduction of a capital gains tax (in the Eighth Schedule) and the imposition of a high tax rate. The increase in the deduction granted in arriving at the dutiable amount of an estate, in terms of section 4A of the Estate Duty Act, from R1 500 000 to R2 500 000 has imposed a further limit on the use of the trust as an instrument in estate planning. The research demonstrates that, notwithstanding the amendments to the Income Tax Act, the trust still is a viable instrument, mainly because the trust operates as a conduit and because of its potential use in dividing taxable income amongst a number of beneficiaries. The stipulations included in the trust deed and the "letter of wishes" (if one exists), must be thought through carefully when estate planning is done, as it can give rise to the application of the general and specific anti-avoidance provisions as included in sections 7 and 103 of this Act. The research also concludes that, in assessing the effectiveness of the trust as an instrument in tax planning, the disadvantage of paying the higher transfer duty when the immovable asset is transferred to the trust should be weighed up against the possible saving in income tax and estate duty at a later stage. It is also clear that most assets owned by the trust are tax neutral, whilst many of the amendments under discussion deal with the taxability of trust income. The quantitative considerations underlying the use of the trust as part of the estate plan, remain unchanged. The research concludes by providing a framework of quantitative and qualitative criteria that can be used by an estate planner to determine whether it will be advantageous to transfer an asset to the trust to achieve the objectives of the estate plan.