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article

Mutual Agreement Procedure in Ukraine

Liubov Kasianenko, Irina Umrykhina

Krakowskie Studia Małopolskie > 2021 > 2(30) > 51-65

Mutual agreement procedure (MAP) is an important instrument for resolving disputes on taxation not in accordance with the provisions of double taxation agreements. Nevertheless, its potential was not applied widely neither by taxpayers nor by the competent authorities in Ukraine. In 2020, the national legislator introduced changes to the Tax Code of Ukraine that might positively impact on the practice...

article

New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency

Olena Katrych, Tetyana Frolova, Nina Yuzhanina

MIND Journal > 2021 > 11

The article analyzes the current practice of organizational and legal regulation of offshore business in the world in the context of unification of the national fiscal and tax system, erosion of the tax base and tax evasion. Based on a study of OECD tax transparency standards, the motivational components of the revision of international agreements on the avoidance of double taxation and the implementation...

article

Die Einführung von § 8b Abs. 4 KStG – Eine ökonomische Analyse potentieller Ausweichreaktionen

David Eberhardt, Nils Linnemann, Martin Thomsen

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung > 2019 > 71 > 3-4 > 271-311

Seit der Einführung des § 8b Abs. 4 KStG im Jahr 2013 unterliegen Streubesitzdividenden in Deutschland in vollem Umfang der Körperschaftsteuer. Die vorliegende Studie quantifiziert die mit der Rechtsänderung einhergehenden steuerlichen Mehrbelastungen beim originären Dividendenempfänger und untersucht potentielle Ausweichreaktionen auf die Gesetzesänderung. Die Ergebnisse der empirischen Untersuchung...

article

Mutual agreement procedure provided for in Directive 2017/1852 as a remedy for the problem of double taxation in the European Union

Anna Moskal

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne > 2019 > 29 > 35-45

In order to address the negative consequences of double taxation of the same income or capital belonging to a EU citizen, bi- and multilateral tax treaties have been concluded between the Member States. The EU legislator has enacted legislation introducing measures such as Directive 2003/49/EC, Directive 2011/96/EU and the EU Arbitration Convention to counteract the adverse effects of double taxation...

article

A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12

Judyta Dworas-Kulik

Roczniki Nauk Prawnych > 2017 > 27 > 1 English Online Version > 109-116

The Polish tax system includes a principle whereby the income obtained by a resident in Poland must be accounted for. However, agreements on the avoidance of double taxation to which Poland is a party may exclude this obligation because they constitute lex specialis in relation to the Polish legislation. The question of taxation of seafarers requires an in-depth analysis not only of national legislation,...

article

Międzynarodowe opodatkowanie emerytur — ujęcie modelowe

Rafał Lipniewicz

Ekonomia. Wrocław Economic Review > 2017 > 23 > 3 > 159 - 168

Along with the changing demographic structure of many countries, especially developed ones, one of the significant social groups are people who receive benefits from old-age security. One aspect of this phenomenon is the issue of taxation of financial benefits received by pensioners in cross-border situations, in particular when during retirement pensions are paid out of afund located in the territory...

article

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Rzeszowie z dnia 7 sierpnia 2012 r., sygn. akt I SA/Rz 542/12

Judyta Dworas-Kulik

Roczniki Nauk Prawnych > 2017 > 27 > 1 > 133-141

Zasadą polskiego sytemu podatkowego jest obowiązek rozliczenia uzyskanych przez rezydenta dochodów w Polsce. Jednakże umowy o unikaniu podwójnego opodatkowania, których Polska jest stroną mogą wyłączyć ten obowiązek, ponieważ stanowią one lex specialis w stosunku do polskich uregulowań. Zagadnienie opodatkowania marynarzy wymaga dogłębnej analizy nie tylko ustawodawstwa krajowego, ale także zagranicznego...

article

Podatki dochodowe jako czynnik ryzyka w międzynarodowych grupach kapitałowych

Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania

Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia > 2016 > 50 > 1 > 449-458

Jednym ze skutków funkcjonowania międzynarodowych grup kapitałowych jest opodatkowanie dochodów bezpośrednich z prowadzonej przez poszczególne podmioty działalności w różnych jurysdykcjach podatkowych. W tym kontekście podatek dochodowy staje się jednym z czynników ryzyka ich działalności. W artykule w szczególności wskazano na aspekt ryzyka podatkowego, który wiąże się z możliwością podwójnego opodatkowania...

article

Neutralność podatkowa transferu zysku w skali międzynarodowej

Jacek Uchman

Studia Ekonomiczne > 2016 > 307 > 115-127

W artykule przedstawiono wybrane problemy podatkowe transferu środków pieniężnych, dokonywanego przez firmy w skali międzynarodowej. Zasadą porządkującą była zasada neutralności opodatkowania. Ograniczono się do analizy transferu środków pieniężnych w spółkach kapitałowych. Podkreślono mechanizm podwójnego opodatkowania. Odwołano się też do istniejących teoretycznych rozważań, dotyczących neutralności...

article

Podatki dochodowe jako czynnik ryzyka w międzynarodowych grupach kapitałowych

Bożena Ciupek, Jan Kaczmarzyk, Piotr Kania

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia > 2016 > 50 > 1

chapter

International Taxation

Wealth Management Planning > The International Dimension > 449 - 463

This chapter focuses on the issue of double taxation and the manner in which the UK seeks to relieve its ramifications. Double taxation arises where two (or more) different taxing jurisdictions seek to tax the same taxpayer and/or the same income/asset. Double tax agreements, of which there are two types, alleviate the tax burden. The UK is a party to only ten such agreements that deal with inheritance...

article

Reshaping the schooling system: The role of immigration

Davide Dottori, Fernanda Estevan, I-Ling Shen

Journal of Economic Theory > 2013 > 148 > 5 > 2124-2149

This paper studies how the schooling system may be impacted by the number and skill type of immigrants. When the number of low-skilled immigrants is large, the education regime tends to become segregated. Wealthy locals are more likely to choose private schools and vote for a lower tax rate to finance public education. In contrast, high-skilled immigrants tend to reinforce the public system. The optimal...

article

The Radiant World of John Virgo

Robert E. Kohn

Atlantic Economic Journal > 2013 > 41 > 3 > 333-341

John Virgo gave generously of himself and expected nothing in return. He inspired the same in others. The world has sadness as well as joy, but while he was here, he made it radiant.

article

Ofshorni zony yak zasib zrostannia investytsiinoho potentsialu

Igor M Kobushko, Yana V Govorun, Sergiy O Panchenko

Mekhanizm Rehuluvannya Economiky > 2011 > 1 (51) > 182-187

The article analyzes the activities of Ukrainian and foreign companies in offshore areas. The main advantages and disadvantages of using offshore zones, both by businesses and the state. The ways of influence on offshore schemes: restriction on their use to create an offshore centre in its own territory.

chapter

Elimination of international double taxation in connection with the adjustment of transfer pricing

Nan Li, Yunlan Chen

2010 Second International Conference on Communication Systems, Networks and Applications > 2 > 140 - 143

2010 Second International Conference on Communication Systems, Networks and Applications (ICCSNA 2010)

In order to minimize tax burden, multinational corporations often transfer profits between each other. It is one of the ways of international tax avoidance, which reduces the tax burden of multinational corporations at the expense of relevant countries' tax revenues. Tax authorities would adjust transfer pricing of associated enterprises to safeguard the national tax revenues. This causes the international...

article

The Legality of Offshore Enterprises

Gintarija Gudynienė

Baltic Journal of Law & Politics > 2008 > 1 > 54-68

It seems that offshoring is becoming a more and more significant reality today. Offshoring is at the center of a huge public policy debate, which has emerged among business people, politicians, public servants, blue-collar workers and others. Proponents of offshoring see it as bringing prosperity to third-world countries, as well as saving costs and boosting innovation and productivity in corporate...

article

THE LEGALITY OF OFFSHORE ENTERPRISES

Gintarija Gudyniene

Baltic Journal of Law and Politics > 2008 > 1 > 1 > 54-68

article

The Legality of Offshore Enterprises

Gintarija Gudynienė

Baltic Journal of Law & Politics > 2008 > 1 > 1 > 54-68

article

Tax Aspects of Transforming the Limited Liability Company into the Limited Partnership

W. Wyrzykowski

Pieniądze i Więź > 2007 > 10 > 3(36) > 96-105

The choice of the business legal form should not influence the taxation. The shareholders of limited liability companies in contrast to limited partnerships are confronted with so called double taxation. The analysis of the statistics shows that for over two years the number of limited partnerships has been growing. The main problem in transforming the company into the limited partnership is the problem...

article

Tax Competition and Foreign Capital

Ronald B. Davies, Thomas A. Gresik

International Tax and Public Finance > 2003 > 10 > 2 > 127-145

This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and factors that support double-tax-rule equivalence. Examples violating these conditions help identify economic...

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Search results

Mutual Agreement Procedure in Ukraine

New Architecture Of Business Off-shorization Relationships In Vector: BEPS Rules – Cryptocurrency

Die Einführung von § 8b Abs. 4 KStG – Eine ökonomische Analyse potentieller Ausweichreaktionen

Mutual agreement procedure provided for in Directive 2017/1852 as a remedy for the problem of double taxation in the European Union

A Gloss for the Judgement of the Provincial Administrative Court in Rzeszów Dated August 7, 2012, File Ref. No. I SA/Rz 542/12

Międzynarodowe opodatkowanie emerytur — ujęcie modelowe

Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Rzeszowie z dnia 7 sierpnia 2012 r., sygn. akt I SA/Rz 542/12

Podatki dochodowe jako czynnik ryzyka w międzynarodowych grupach kapitałowych

Neutralność podatkowa transferu zysku w skali międzynarodowej

Podatki dochodowe jako czynnik ryzyka w międzynarodowych grupach kapitałowych

International Taxation

Reshaping the schooling system: The role of immigration

The Radiant World of John Virgo

Ofshorni zony yak zasib zrostannia investytsiinoho potentsialu

Elimination of international double taxation in connection with the adjustment of transfer pricing

The Legality of Offshore Enterprises

THE LEGALITY OF OFFSHORE ENTERPRISES

The Legality of Offshore Enterprises

Tax Aspects of Transforming the Limited Liability Company into the Limited Partnership

Tax Competition and Foreign Capital

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