Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system. / Series: WU International Taxation Research Paper Series

To what degree developing countries gain from signing double tax treaties is being hotly debated. In this paper, we analyze the Austrian tax treaty policy. Combining legal and economic perspectives, we find that developing countries are likely to expect both positive and negative impacts from signing a double tax treaty (DTT) with Austria. On the one hand, the results of our econometric analysis suggest that middle-income countries that sign a DTT with Austria may expect an increased number of foreign direct investment projects from Austrian companies. On the other hand, the signatory states may suffer from limited withholding taxation rights established in the DTTs for the source country, which could lead to reduced tax revenues in the developing countries. (authors' abstract) / Series: WU International Taxation Research Paper Series

The analysis of non-discrimination under Article III of GATT has shown weakness or flaws throughout more than fifty years. The language used by GATT/WTO panels and the Appellate Body in interpreting the two prongs of non-discrimination in the national treatment clause, namely, likeness and protection, lagged behind economic reality. The critical legal analysis carried out in here reveals, to some extent, this while offering a clearer and sounder analysis to non-discrimination based more on market analysis and its economic indicators. / Doctorat en droit / info:eu-repo/semantics/nonPublished

Magister Legum - LLM / South Africa

Magister Legum - LLM / The main objective of this paper is to critically analyse the solutions that countries are currently implementing in response to the much-debated issue that the conventional investor-state dispute settlement (ISDS) regime limits a host-state's space to make regulations under public policy. Consequently, the paper makes recommendations on viable solutions that countries can implement as solutions to the ISDS problems. In order to conduct the study, this paper uses the solutions to ISDS problems that have been implemented by the Republic of South Africa (RSA) and Australia respectively. The paper also compares the solutions implemented by RSA and Australia with some internationally recognised solutions. Chapters two and three of the paper discuss the backgrounds and also analyse the solutions to ISDS that have been implemented by RSA and Australia respectively. Chapter four contains the main findings and arguments of the paper. It analyses the strengths and weaknesses of the ISDS solutions that have been implemented by RSA and Australia respectively. One of the main findings of the paper is that retaining the conventional ISDS regime is less beneficial to developing and least developed countries and more beneficial to developed countries, largely due to the differing levels of outward investments that are present in these categories of countries. The paper recommends, inter alia, that, unlike developed countries, developing countries and least-developed countries should abrogate the conventional ISDS regime and only retain it in particular circumstances as explained in chapter five. The paper recommends that ISDS should only be utilised where state-state arbitration would unnecessarily politicise an investment dispute. The paper also finds the use of domestic court as undesirable to investment disputes. The paper recommends mediation as a more balanced avenue for resolving investment disputes.

The aim of this master thesis is the comparison of selected elements of the tax and social security systems in the Czech Republic, Slovakia, Austria and Germany, which are related to employees and employers and it is counted with them in model examples, then evaluation of advantages and disadvantages of employees´ migration under the structure of posting between the Czech Republic and other countries and finally the comparison of employees´ incomes after receiving benefits from social security system of each country (especially old age pension and parental allowance). In the first part of the thesis there is explained problematics of double tax treaties and EU coordination of social security. Then there is the comparison of above mentioned elements of the tax and social security systems in each country. In the last part I apply findings on model employees and I make a conclusion from amount of their net incomes. Migration to another EU member country is the most profitable for employee who is subjected to taxation in other EU countries but he remains under the Czech social security system. In terms of social benefits, retired people are supported the most in Austria and families with children in Germany.

La soutenance de thèse proposée est une soutenance sur travaux qui portent sur des questions de droit comparé des sociétés, de droit européen des sociétés et de l'arbitrage international. Les travaux portant sur le droit des sociétés s'interrogent sur les développements récents en matière de liberté d'établissement des sociétés en Europe suite à la jurisprudence rendue par la Cour européenne de justice et sur l'opération des Limited liability company de droit anglais en Allemagne et des questions de droit international privé que cela soulève. Le travail sur le droit de l'arbitrage s'interroge sur le sort des traités bilatéraux d'investissement conclus entre Etats devenus Etats membres de l'Union européenne face à la politique menée par la Commission Européenne qui vise leur annulation. / The papers submitted for the viva deal with various comparative company law, European company law and international arbitration related issues. The company law papers look at the recent developments in the freedom of establishment of companies in Europe resulting from the case law of the Court of Justice of the European Union and at the operation of English law limited liability companies in Germany and certain of the private international law questions that arise in that context. The paper on international arbitration discusses the future of bilateral investment treaties concluded between EU member states in light of the European Commission's hostile approach to such treaties aiming at obtaining their annulment.

The thesis is focused mainly on changes in the field of tax planning, global exchange of information and documents, on the basis of which the information exchange is realized. The thesis is also devoted to protection of identity of owners of assets and income, and various instruments which allows preserving it. The practical part of the thesis is formed by a case study. The aim of the thesis is to coherently examine and summarize the changes that took place in international tax planning over the past few years, mainly because of increased international cooperation in tax matters.

The thesis deals with issue of international double taxation with respect to taxes on income and capital. The aim of the thesis is to provide a comprehensive overview of the issue of concluding international double tax treaties and to verify, whether the differences in their provisions can be significant enough to affect activities of internationally active entities. The body of the thesis is divided into three chapters. The first chapter explains what double taxation is, how it occurs and the possible ways of its elimination. It also deals with related tax evasion. The second chapter is devoted to bilateral and multilateral tax treates. The emphasis is on OECD and UN model conventions and related issues of exchange of information, non-discrimination and dispute resolution. The third chapter focuses on the approach of the Czech republic to enter into tax treaties. Its main part is devoted to a comparison of tax treaties which the Czech republic has concluded with the United States of America, Slovakia and Germany.

The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.