scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2015 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

scholarly journals BUSINESS PURPOSE AS A TAX AVOIDANCE CONDITION IN CORPORATE REORGANIZATIONS

2018 ◽  
Vol 3 (3-4) ◽  
pp. 222-253
Author(s):  
Marciano Buffon ◽  
Isaías Luz da Silva
Keyword(s):  
Tax Avoidance ◽  
Comparative Law ◽  
Tax Planning ◽  
New Approach ◽  
Avoidance Condition ◽  
National Tax ◽  
General Norm ◽  
Tax Appeals ◽  
Corporate Reorganizations ◽  
Business Purpose

With the approval of the general norm of tax avoidance in the national tax laws, there are several judgments of the Administrative Council of Tax Appeals – Conselho Administrativo de Recursos Fiscais (CARF), which have used a tax avoidance institute of comparative law to consider specific practices resulting from companies’ mergers, splits or amalgamation as abusive tax planning. It is known as the “business purpose doctrine”, which has been running the Counselours of the CARF to establish limits on the exercise of business activity, but still little discussed by the Brazilian doctrine. In summary, this new approach seeks to prevent that corporate transactions of this kind are carried out with the purpose of building a diverse legal reality of the factual, under the cover of legal formalism. The legality in corporate reorganizations focusing on the business purpose theory has been subject of compliance with three basic requirements: the temporality of business, the interdependence of the parties and the normality of the operation. In spite of the controversies regarding the legitimacy of the institute, it is noted that adopting a business purpose test seems plausible, once the institute is identified with the cause of the legal business. 

Brewing Up Controversy: A Case Exploring the Ethics of Corporate Tax Planning

2015 ◽  
Vol 30 (4) ◽  
pp. 311-327 ◽  
Author(s):  
Megan F. Hess ◽  
Raquel Meyer Alexander
Keyword(s):  
Real World ◽  
Ethical Issues ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Learning Assessment ◽  
Class Discussion ◽  
Corporate Tax ◽  
Tax Havens ◽  
Multinational Organizations ◽  
The U.S

ABSTRACT This instructional case explores the ethical issues surrounding the corporate tax-planning and tax-avoidance strategies of multinational organizations. Drawing on the real-world experiences of SABMiller, one of the world's largest beverage companies, this case provides a launching point for students to consider the ethics of corporate tax planning. The ethics of multinational tax practices, especially the use of tax havens, has recently become the focus of media and legislative debate in both the U.S. and the U.K., and many well-respected companies, such as General Electric, Apple Inc., and Starbucks are now feeling the pressure to reform. In a post-case learning assessment, students demonstrated significant improvement in their understanding and indicated that they enjoyed discussing this controversial issue. The “Implementation Guidance” section and Teaching Notes offer guidance for in-class discussion of the ethical and tax issues in this case.

TAX PLANNING AND STATE AID UNDER THE EUROPEAN LAW

2021 ◽  
Vol 66 (05) ◽  
pp. 228-232
Author(s):  
Aygun Gunduz Guliyeva ◽  
Keyword(s):  
Key Words ◽  
Rule Of Law ◽  
Tax Avoidance ◽  
Tax Planning ◽  
State Aid ◽  
European Court Of Justice ◽  
European Law ◽  
The Rule Of Law ◽  
Court Of Justice ◽  
European Court

There is a strong link between funding criteria from government sources and the advantage and selectivity associated with classifying an event as government assistance. However, the selectivity criterion is very important when considering whether there is a banned state aid. Finally, the European Court of Justice no longer applies the rule of law and exclusion to selectivity. Instead, the selectivity review consists of two parts: whether a precaution is selective and whether preference is necessary and proportionate. Key words: EU, tax, tax avoidance, state aid, tax planning, competition

Coercive Persuasion As a Specific Type of Violence in Criminal Law

2020 ◽  
Vol 1 (1) ◽  
pp. 61-72
Author(s):  
Carlos Bardavío Antón
Keyword(s):  
Criminal Law ◽  
Comparative Law ◽  
Third Parties ◽  
Physical Injury ◽  
Comprehensive Understanding ◽  
Legal Doctrine ◽  
New Approach ◽  
Freedom Of Will ◽  
Definition Of ◽  
Regulatory Problems

The field of cults, and that of destructive or coercive cults in particular, has received little attention from the perspective of criminal law doctrine. Supporters of such groups often claim to be victims of a violation related to freedom of will. In this article, I consider various methodologies and manipulation techniques used by such groups and suggest that comparative law, criminal definitions, and regulatory problems provide the basis for a more comprehensive understanding of criminal phenomenology that includes these concerns: the loss of freedom through coercive persuasion, and thus being the victim of a crime, or through becoming an instrument for the commission of crimes ordered by third parties. Research shows that the conventional definition of crime against freedom of will and physical injury is inadequate. I posit that a new approach to legal doctrine and criminal classification is required to fight against new crime phenomenology. I propose a criminal classification aimed at considering coercive persuasion as a crime, and a definition for the criminalization of certain organizations that engage in willful misconduct or reckless conduct.

scholarly journals Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan

2021 ◽  
pp. 142-154
Author(s):  
Gea Delaya Tambahani ◽  
Tinneke E.M. Sumual ◽  
Cecilia Kewo
Keyword(s):  
Time Series ◽  
Cross Section ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Purposive Sampling

Penelititan ini bertujuan mengetahui dan menganalisis pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Menggunakan data sekunder dan  metode penelitian kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel, gabungan time series dan cross section. Menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara antara variabel satu dengan variabel lainnya. Sampel yang digunakan sebanyak 16 perusahaan manufaktur sektor industri barang konsumsi subsektor makanan dan minuman selama 3 periode dari tahun 2017-2019  dengan purposive sampling sebagaiimetode pengambilan sampel. Hasillpenelitian menunjukkan bahwa Perencanaan Pajak (BTD) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (PBV) dan penghindaran Pajak (ETR) berpengaruh negatiffdan tidak signifikan terhadap nilai perusahaan.

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