Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 20 for “"International Taxation"”.
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Reforming Foreign Tax Credit System in China with a Liberal Approach: A study of Foreign Tax Credit and Related Rules of International Taxation on Residents’ Foreign Source Income
As the outcome of exploding international trade since the 20th century, foreign tax credit was enacted as a method to coordinate resident and territorial tax jurisdictions. Two inherent principles should be embodied. Relieving international double taxation is the foremost purpose as well as …
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Establishing the residency of artificial persons in cross border transactions
The basis of residence taxation is that residents enjoy protection in the state where they contribute towards the costs of government. In tax treaties residence is used for purposes of allocating income and taxing rights between contracting states. For treaty purposes residence is determined on a …
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South Africa's Restrictions on Interest Deductions and Their Compatibility with the Non-Discrimination Provisions of the 2017 Version of the OECD Model
… compatible with selected aspects of their Double Taxation Treaties that are based on the 2017 OECD Model Tax Convention. This dissertation will outline and examine the innerworkings of three of South Africa's domestic interest deduction legislative provisions namely, sections 23N, 31 and 23M of …
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Characterisation for treaty purposes of manufactured dividends received in terms of securities lending arrangements
… and demonstrated that there is a risk of taxation not in accordance with the provisions of a convention, as well as a risk of revenue losses to the South African fiscus where a non-resident lender has no permanent establishment in South Africa.
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A critical analysis of statutory deeming in the context of the interaction between South Africa's controlled foreign company regime and model-based bilateral tax treaties
… the statutory construction of two opposing international tax treaty cases, one more recent than the other, in regard to the effect of one particular fiction in domestic tax law – the ‘as if'. In 1997, the United Kingdom court of appeal ruled on Bricom Holdings Limited v IRC. The finding from …
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Judicial review of revenue authority decisions in a specific tax treaty context – a study of the extent of convergence in the reasoning of different courts reviewing revenue authority decisions under model-based tax treaties
… through foreign case law sourced from the International Tax Law Reports and the International Bureau of Fiscal Documentation. It is concluded in this minor dissertation that there is evidence of convergence on the justiciability of requests for the cross-border exchange of taxpayer …
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Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America
South Africa experienced an unprecedented growth in its tax treaty network since 1994 as a result of an increase in global trade. In concluding these bi-lateral tax treaties with other countries, South Africa depends primarily on its national model policy during its negotiations with other …
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The legal status of memoranda of understanding in relation to treaties for the avoidance of double taxation and information exchange
It has been suggested by international lawyers that Memoranda of Understanding (MOUs) are instruments concluded between States which they do not intend to be governed by international law (or any other law) and, as a result, are not legally binding. The question as to what legal status MOUs have in …
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International exchange of information and taxpayers' rights: opposing forces or two sides of the same coin? An analysis of the legislative protection in Kenya of taxpayers' rights to privacy and confidentiality
… of Agreements for the Avoidance of Double Taxation, the utility cannot be overemphasised. The possibility of this vast amount of information exchange raises the issue of taxpayers' rights in relation to said information. Article 21 of the MCAA provides for the protection of persons and …
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A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to the examples found within the 2017 OECD Model Tax Convention
The Organisation for Economic Cooperation and Development released the 2017 Model Tax Convention on Income and on Capital (hereafter "Convention") which contains a Principal Purpose Test under article 29(9). The practical application of this test is explained with the use of various examples within …
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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services
The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent establishment as a nexus requirement for source taxation; in a …
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Tackling international tax avoidance: If South Africa has general anti-avoidance rules, why does it need the principal purpose test?
The OECD's MLI was tabled for signature on 7 June 2017 and South Africa was amongst the first 68 countries to sign the MLI on that date. With its signature, South Africa made the provisional selection to adopt the PPT minimum standard, which was introduced by the OECD's Final Report on BEPS Action …
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Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death
… transactions; this study examines the international tax consequences that arise on death, should a SA resident investor hold foreign situs assets at such time. The study uses a portfolio of stock listed in the United States of America (US) to demonstrate that the imposition of both …
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The effect of the Coca-Cola transfer pricing cases and selected shifts in the international tax regime on the determination of an arm's length price
… history have driven significant changes in the international tax environment facing taxpayers with cross border interests. Transfer pricing and the arm's length calculation is central to this issue. The proposition is that corporate tax evasion scandals and demanding government budget deficits …
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Does South Africa have a coherent policy for source-based taxation based on the permanent establishment concept, and how has this policy been implemented in its bilateral tax treaties?
… Africa has a coherent PE policy for source-based taxation. In addressing this question, this thesis considered what South Africa’s PE negotiating policy is and identified trends in its tax treaty practice in order to determine any inconsistency with its domestic PE definition. The key finding …
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Is there a divergence between the OECD Transfer Pricing Guidelines and post-BEPS interpretation of the Arm?s Length Principle in OECD materials, with emphasis on the control of risk and value creation?
This minor-dissertation contends that the arm's length principle is not being interpreted and applied in transfer pricing practice as intended by the OECD in its 2022 Transfer Pricing Guidelines (the TPG).1 Whether deliberate or unintentional, such a divergence has the potential to become permanent …
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The Nexus of Taxation for Artificial Intelligence According to the Organization of Economic Cooperation and Development and United Nations Model Tax Conventions
… replacement of human jobs by AI creates two core international taxation consequences for the state in which the AI is located: (a) how artificial intelligence should be defined for tax purposes; and (b) how the income generated by AI can be taxed in the state in which the AI operates (at source). …
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Der Einfluß der internationalen Besteuerung auf die Erzielung grenzüberschreitender Einkünfte
… mit den Auswirkungen des derzeitigen Systems der internationalen Besteuerung auf grenzüberschreitende Faktorallokationen. Im Idealfall sollte die Freizügigkeit der Faktorströme zu effizienten Produktionsstrukturen führen, indem Unternehmen, Kapitalanleger und Arbeiter ihren Investitions-, …
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Practical challenges in applying The Place of Effective Management Test for Tax Residency in the context of South Africa's Headquarter Company Regime
… test often results in two rival claims regarding taxation based on residency. Prior to 2017, paragraph 3 of article 4 of the OECD Model expressed that a non-individual ‘shall be deemed to be a resident only of the State in which the “place of effective management” is situated.' In 2017, the term …
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Optimalizace zdanění společnosti
Diplomová práca sa zaoberá optimalizáciou zdanenia spoločnosti. Cieľom práce je pomocou analýzy spoločnosti KHF GROUP, s.r.o. navrhnúť opatrenia, ktoré budú viesť k daňovej optimalizácii.