ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on corporate actions to circumvent these laws in order to reduce tax liabilities. Then, I will propose a solution that emphasizes altering the incentives of corporations as opposed to creating rules to prevent corporate actions.

Submitted by (edna.saturno@ufrpe.br) on 2016-05-19T15:16:37Z No. of bitstreams: 1 Carlos Alberto Amorim Jatoba.pdf: 1901033 bytes, checksum: 9a942ef240341096847c7e7497117bf9 (MD5) / Made available in DSpace on 2016-05-19T15:16:37Z (GMT). No. of bitstreams: 1 Carlos Alberto Amorim Jatoba.pdf: 1901033 bytes, checksum: 9a942ef240341096847c7e7497117bf9 (MD5) Previous issue date: 2010-02-26 / Introduction - Discusses and analyzes historically the Imposto Territorial Rural - ITR (Brazilian Taxation on Rural Properties), the adequacy and effectiveness as a tool for collecting and regulation of rural estate. Objective - Research the results obtained by the Censo Agropecuário de 2006 (Census of Agriculture and Cattle 2006), conducted by Instituto Brasileiro de Geografia e Estatística – IBGE (Brazilian Institute of Geography and Statistics), making the crossing of the census data with data from the ITR and create a model of performance evaluation for the analysis of constitutional transfers of funds raised by the ITR for the State of Pernambuco. Methods - The population consisted of 127 municipalities of Pernambuco through twelve Regions of Development - RDs, in 2006. To obtain the data it was decided by the results of the Census 2006 and the constitutional transfers, resulting of the collections of ITR, from the Receita Federal do Brasil – RFB (Internal Revenue Service of Brazil) to the municipalities. The ABC-Pareto analysis was based in the variables “R$/ha” (index of collection of ITR) and “Agricultural Area” (in hectare). Results - High concentration of the resources collected in few cities is evidenced. The developed “Index of Collection of ITR” (or “Index of Constitutional Transferences of ITR”), reaches - on average - R$ 0,25/ha (Twenty and five cents of monetary unit in Real, for each unit of measure of area in hectare). The Range (the difference between the highest and the lowest values in a set) presents a gap space between R$ 44,04/ha and R$ 0,02/ha, respectively. In RDs, two stand out in index collection: one for contributing to the increase of R$ 0,41/ha and the other with the same features regional and geographically close, the lowest at R$ 0,09/ha. Conclusions - The data show and evidence the regional disparities. It recommends a study, of the subject, more detailed. The proper methodology of collection of the ITR could save yourself declaratory, but become more auditing and in extrafiscal taxation terms, more distributive. / Introdução - Discute e analisa historicamente o Imposto Territorial Rural – ITR, sua adequação e eficiência como instrumento de arrecadação e de regulação da propriedade rural. Objetivo - Pesquisar os resultados obtidos pelo Censo Agropecuário de 2006, protagonizados pelo IBGE; fazer o cruzamento de dados deste Censo com os dados do ITR e criar um modelo de avaliação de desempenho para a análise das transferências constitucionais do ITR, para o Estado de Pernambuco. Métodos – A população foi constituída por 127 municípios de Pernambuco, através de doze Regiões de Desenvolvimento – RDs, no ano de 2006. Para a obtenção dos dados optou-se pelos resultados do Censo Agropecuário de 2006 e pelas transferências constitucionais, resultante das arrecadações, de ITR, da Receita Federal do Brasil – RFB para os municípios. Foi utilizada a Análise ABC-Pareto tomando-se por base as variáveis “R$/ha” (índice de arrecadação de ITR) e “Área Rural” (em hectare). Resultados - Constata-se elevada concentração dos recursos arrecadados em poucos municípios. O criado “Índice de Arrecadação de ITR” (ou “Índice de Transferência Constitucional de ITR”), atinge – em média – R$ 0,25/ha (Vinte e cinco centavos de unidade monetária em Real, para cada unidade de medida de área em hectare). A Amplitude Total (diferença entre máxima e mínima) apresenta um significativo intervalo entre R$ 44,04/ha e R$ 0,02/ha, respectivamente. Nas Regiões de Desenvolvimento – RDs, duas delas se destacam em índice de arrecadação: uma por contribuir com o maior em R$ 0,41/ha e a outra, com as mesmas características regionais e geograficamente vizinhas, com o menor em R$0,09/ha. Conclusões - Os dados mostram e evidenciam os desníveis regionais. Recomenda-se que o tema tenha um estudo mais detalhado. A própria metodologia de arrecadação do ITR poderia conservar-se declaratória; mas, tornar-se mais auditora e em termos de tributação extrafiscal, mais distributiva.

Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de TVA, est aujourd’hui à l’origine de nombreuses difficultés qui restent à résoudre. Dans la perspective de l’adaptation des règles régissant l’application du système thaïlandais de TVA à ces nouvelles réalités économiques, l’étude portant sur les « aspects internationaux de la TVA en Thaïlande » a pour ambition de présenter, à travers une analyse approfondie des aspects substantiels et procéduraux des réglementations fiscales thaïlandaises en la matière, leurs principaux éléments caractéristiques, en vue d’une mise en comparaison avec les principes généraux ou les bonnes pratiques recommandées par les organisations internationales. La démarche adoptée devait ainsi permettre d’identifier les faiblesses ou les insuffisances du système actuel et de formuler, à l’issue de ce diagnostic, des propositions pour l’amélioration de la TVA en Thaïlande / Introduced in 1992 as a replacement for the old business tax, value added tax (VAT) currently accounts for the essential part of the tax revenues in Thailand. In addition to the importance of such form of taxation in terms of revenue, the choice of tax reform in favour of VAT was seen as a necessary way to achieve greater tax neutrality with respect to treatment of cross-border transactions. However, in the context of the globalization of trade and the emergence of the intangible economy, the application of VAT to international trade of goods and services has caused a lot of important tax issues which are yet to be resolved. With a view to ensure successful adaptation of international taxation rules under the Thai VAT system to an ever-changing economic environment, the study on the "international aspects of VAT in Thailand" seeks to explore, through an in-depth analysis of the substantive and procedural aspects of the relevant tax rules, the main features of the international application of the Thai VAT system. The analysis of these features which shall then be examined, in light of general principles of taxation or best practices recommended by international organisations, should allow to identify the weaknesses or shortcomings of the current system and to offer suggestions for improvements of VAT in Thailand

Pour identifier des limites internationales de la liberté de l’État en matière fiscale, il convient d’étudier non seulement sa compétence fiscale — envers qui il peut exercer le pouvoir fiscal — mais aussi son pouvoir fiscal — ce qu’il peut faire dans l’exercice de ce pouvoir. Ces éléments sont éclaircis à travers l’analyse de la pratique étatique et de la jurisprudence internationale. La compétence fiscale de l’État ne repose pas sur une habilitation par l’ordre juridique international, mais doit être appréhendée sous le prisme des deux faces de l’État : personne publique et sujet de droit international. D’une part, les États disposent d’un pouvoir fiscal originaire de leur constitution comme personnes publiques souveraines. D’une autre part, en tant que sujets de droit international, ils peuvent se reconnaître des droits et des obligations subjectifs, et donc aménager l’exercice de leurs pouvoirs fiscaux par la détermination des sphères de leurs compétences par la conclusion d’engagements interétatiques. En dehors de cette hypothèse, les critères de rattachement fiscal sont des représentations d’une relation entre l’État et le sujet ou l’objet de l’impôt selon l’appréciation de l’État normateur, et non pas des règles certaines de compétence internationale.La liberté de l’État de déterminer le contenu de son pouvoir fiscal est encadrée de manière rudimentaire par le droit international. Cet encadrement implique essentiellement l’inopposabilité des normes fiscales d’effet extraterritorial et l’interdiction de réalisation d’opérations matérielles en territoire étranger. Pour autant, parce qu’il est souverain, l’État peut consentir à des limitations de son pouvoir fiscal dans le cadre de la coopération ou l’intégration internationale, sans que le titre de son pouvoir ne soit contesté. / In order to determine the international limits of State freedom in tax matters, one should take into account not only thescope of the power to tax (i.e. the competence to tax), but also its content, in relation to the exercise of the power to tax.Therefore, jurisdiction to tax is a twofold concept: it entails a competence to tax — with regard to whom a State may exerciseits power to tax — and a power to tax — what a State may do while exercising this power. Its analysis is based on Statepractice and international case law.Competence to tax is not based on an empowerment by international law. Its analysis has to be guided by the idea thatStates have two facets: they are public persons and at the same time international law subjects. First, the creation ofStates as sovereign public persons marks the origin of their jurisdiction to tax. Secondly, as international law subjects, Statesmay recognize rights and assume obligations. Thus, they can adjust the exercise of their power to tax by establishing theirscope through double taxation conventions. In all other cases, tax nexus criteria do not constitute certain rules ofjurisdiction, but merely depict the way States conceive their relationship with a tax subject or object.International law restrictions to the exercise of the power to tax are minor. Indeed, these restrictions mainly entail theunenforceability of tax rules with extraterritorial effect and the prohibition of material acts of enforcement on foreignterritory. Therefore, as sovereign subjects, States are free to allow restrictions to their powers through internationalcooperation and integration. Such restrictions do not challenge the foundations of their power to tax.