scholarly journals Policy Forum: Much Ado About Doing Not Much: Some Reflections on the Jurisdiction To Tax Business Transactions

2021 ◽  
Vol 68 (4) ◽  
pp. 1069-1082
Author(s):  
Malcolm Gammie

Most states aim to tax in one way or another the outputs, products, or profits of business activity conducted within their jurisdiction. The scope to tax is limited, however, when the business is based abroad and trades only with persons in the state in question. A starting point in such situations is to consider whether the state can claim jurisdiction over a foreign business to enforce its claims. The next question is whether the subject matter of the tax charge—the tax base—is amenable to the state's jurisdiction. In this respect, different considerations apply in imposing a consumption tax, such as value-added tax (VAT), as compared with a business profits tax. This article looks first at the common-law jurisdictional basis adopted by the English courts before considering the test developed by the UK courts in the 19th and early 20th centuries to determine whether the profits of a business based abroad nevertheless fall within the United Kingdom's taxing jurisdiction. The UK approach to taxing the profits of UK business activity by a foreign business is then contrasted with the approach adopted for VAT as applied, in particular, to the remote supply of digital services from abroad. The United Kingdom's rules currently derive from EU directives, and it remains open whether they will diverge over time following Brexit.

Author(s):  
Emir Kaya

This chapter attempts to give an answer to a question arising from a project about the legal complications of secularism in Turkey. The question of meta-narrative about how to approach the subject in hand, and through which theoretical premises, automatically leads one to criticise the established arguments of state-centred legal positivism, especially when religion- and society-oriented voices are so loud. In this chapter, the strengths and weaknesses of positivism and its alternatives are analysed in depth. Not a single monist or pluralist theory proves to be absolutely superior in the end. Instead, their harmonisation is needed. Positivism holds the advantage of referring to the power and enforcement capacity of the state. Pluralism, however, is realistic on another ground, as it pays attention to the chaotic nature of socio-legal phenomena and claims that law should never be understood and applied in a linear way or in closed systems. The dialogue on this theoretical spectrum of law merges with the chapter's starting point where the question of Turkish secularism required the most realistic approach to law and legality in general.


2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Vedran Šupuković

In recent years, transfer (internal) prices have become the subject of interest of many theorists and regulators, both for determining their effects on business and for the possibility of exploiting tax evasion. The foundations for the functioning of transfer pricing are given in the OECD guidelines, and further elaborated through national tax laws and regulations for their application. This regulatory framework treats all relevant entities, circumstances and conditions of transfer pricing, identification and explanation of transfer pricing methodology, and providing objective evidence on the application of the principle of independence and setting other conditions in transactions between related companies, all in order to prevent tax evasion and proven application of legal regulations in the field of transfer pricing. Since transfer prices are linked to decentralized related business entities consisting of parent companies and branches (organizational units or centers of responsibility) operating in the same or another country, tax evasion is done through the transfer of profits from a country with a high tax burden to a country with a lower tax rate. In addition, tax evasion is performed by reducing the tax base for value added tax, which is the difference between the transfer (non-market) price and the market price. Transfer price is formed using methods that are classified into two groups: classical transaction methods or transaction profit methods. Which method will be applied from these two groups depends on the adopted policy of the business entity. In principle, methods that are in line with the nature of the business of the business entity and that can determine the tax base in the most objective way should prevail. In practice, a method is chosen that results in maximizing profits and minimizing tax liabilities, which further leads to a better competitive position of the business entity, improvement of market position and increase of market shares. The subject of observation are all transactions between related parties on the basis of direct and indirect agreements, contracts, agreements and similar business relationships that affect the tax base, namely transactions with assets, services, financial transactions, capital transactions (purchase and sale of securities and shares ) and other similar transactions. The purpose of this paper is to investigate whether transfer prices are in line with the principle of marketability, regardless of the applied calculation method. The aim of this paper is to eliminate all possibilities of tax evasion in transactions between the parent company and subsidiaries within the group. In order to achieve the stated goal and purpose, the basic hypothesis of the work is set, which states that the application of different methods of calculating transfer prices affects the amount of the tax base. Proof of this hypothesis will be done on a case study example. The obtained results can serve as a basis for the commitment of the business entity for the appropriate method of calculating transfer prices. This excludes the individual goals of the business entity and the primacy given to one of the basic goals of taxation: achieving efficiency and fairness.


Author(s):  
TAREK BRIK BERROUK

This study dealt with an important topic and an important file that attract the attention of many researchers in many fields, such as economics, politeness and sociology, namely the subject of operation and specifically the dynamics of operation in the regional development in Algeria, through which we tried to customize the most important devices and programs of operation approved by the State, and revealed the extent of their contribution in advancing the development in the territory of the Wilaya (province) of Souk-Ahras. The high rate of unemployment, making the state think of alternative programs contributed to the absorption of human resources are working to be a pillar of development, especially if it is organized and invested and exploit the energies of the best exploitation. This study is a subsequent study of a previous study (the role of youth employment programs in the promotion of work and development of competencies) in this field (operating), which is the starting point for subsequent study later (the phenomenon of invasion of the female component of the labor market, professional integration, professional conscience - values ​​and ethics) , The subject has been addressed in all its possible and available aspects, in accordance with a systematic plan that reinforces our field vision to build this study, based on a central question: What is the reality of operationalization in the development of the territory of the Wilaya (province)? The study found a major outcome: * The ineffectiveness and effectiveness of the strategy and programs of employment at the national and local level in advancing development because of adopting the problems of young people and removing them from unemployment temporarily. Based on this, we had to make a set of recommendations that would contribute to providing an appropriate aspect of the workforce, whether qualified or ineligible: In order for the employment sector to participate in the development process, the government must have a genuine and serious desire to create permanent jobs in all sectors without exception. * Encourage employment development by proposing measures that allow the supply of demand to be rounded up in this operating area.


2018 ◽  
Author(s):  
Jerome Olsen ◽  
Christoph Kogler ◽  
Mark John Brandt ◽  
Linda Dezső ◽  
Erich Kirchler

Stage 1: Sussman and Olivola (2011) reported that people in the US show a stronger preference to avoid tax-related costs than to avoid tax-unrelated monetary costs of the same size and coined the term Tax Aversion to describe the phenomenon. The original Experiment 1 and 2 results indicated that people are willing to incur increased timely costs to receive a discount when it refers to taxes (e.g., “axe-the-tax discount”) than when it just refers to a regular discount (e.g., “customer rewards”). Their paper has received considerable attention and is often cited in tax behavior research when referring to citizens’ general aversion to taxes. We propose close replications of Experiments 1 and 2 in two high-powered studies in the US (N = 600 and N = 700, respectively). Because the original study was conducted in a country that relies on a sales tax system, where consumption taxes are very salient, we additionally propose conducting both replication studies in the UK to test whether the effect also applies to a value added tax system (again N = 600 and N = 700, respectively). The replication studies will test whether Tax Aversion is a stable phenomenon in the US and whether the effect extends to a consumption tax system where payments do not represent an out-of-pocket cost.


Author(s):  
Paul Coates

This chapter describes the portrayal of Polish–Jewish relations in Polish cinema. There are several obvious points at which one might begin to consider the treatment of Polish–Jewish relations in the films of People's Poland and in the Polish Republic, still in its infancy. One might ‘begin at the beginning’ with The Last Stop (1948), Wanda Jakubowska's sobering portrait of concentration camp life; with the first film to touch on the subject by Poland's leading post-war director, Andrzej Wajda, Samson (1961); or with Wojciech Has's neglected The Hour-Glass Sanatorium (1972), a reverie on the work of Bruno Schulz. Another potential starting-point might be Wajda's The Wedding (1972). The chapter focuses on Wajda's The Promised Land (1974). The interest in Polish–Jewish relations displayed by this film marks the first stirring of a theme to be amplified in subsequent years by the Flying University and then Solidarity: the need to claw back from the state the image of a more inclusive pre-war society. Among the things included in that society, of course, had been a large and enormously significant Jewish community.


2006 ◽  
Vol 1 (1) ◽  
pp. 261-311 ◽  
Author(s):  
José M. Rico

Abstract COMPENSATION TO VICTIMS OF CRIMINAL OFFENCES The system of composition, which was developed during the Middle Ages, especially under Germanic penal law, represents not only an abatement of the system of collective vengeance characteristic of this era, but also the first step towards the principle of compensation to victims of criminal offences. With the development and consolidation of a strong central power, the State asked for a share of these transactions either in the form of sanction or as a price for its intervention. W^hen at last the central government obtained the full and exclusive right to inflict punishment and when private justice gave way to public justice, the State's share of compensation increased progressively and took the form of fines, while the victim's share gradually diminished and withdrew little by little from the penal system to become civil compensation for damages. Nevertheless, the total separation between public action, whose aim is to ensure punishment, and civil action, whose main object is to secure compensation to the victim, did not materialize until very recently. This principle of total separation, which was adopted by the classical school of criminal law, resulted in a complete overlooking of the victim's right to compensation, in daily legal practice. New solutions were therefore proposed to remedy this deficiency in the penal systems, the most original and daring being those to be found in the Spanish Penal Codes of 1822 and 1848 which compel the State to compensate victims of criminal offences when the wrong-doers or other responsible persons are unable to do so. This idea of compensation by the State to victims of crime, although taken lip and elaborated several years later by Bentham and the Italian Positivist School, had absolutely no repercussions as far as practice was concerned. It was only in the second half of the XXth Century that an Englishwoman, Margaret Fry, drew the attention to this problem. Inspired by her compatriot Bentham, Margaret Fry proclaimed that compensation for harm caused to victims of criminal violence should be assumed by the State. This was the starting point of a considerable development in the study of compensation to the victim. During the last ten years, not only were many papers and conferences devoted to the subject, but also many legislations adopted the progressive solution of conferring upon the State the task of compensating the victim of criminal offences. In most contemporary penal legislations, the dissociation between public and civil action has resulted in relegating the subject of compensation solely to the civil domain. A certain number of penal systems (France, Belgium, Germany, etc.), while accepting in principle the civil character of this matter, nevertheless offer the injured party the possibility of bringing his action for damages before criminal courts. A last group of systems (Spain, Italy, Switzerland) treat this problem within the framework of the criminal code, although in most cases they do nothing but repeat analogous paragraphs of the civil code. Upon examining these different methods of coping with the problem of compensating the victim for damages caused by criminal violence, we find that certain reforms were put into effect but that they chiefly hinge upon one preliminary question ~— the means available to the victim for bringing his case before the criminal courts and of engaging in the criminal procedure, to obtain recognition of his rights by the Court. However, it often happens that once the sentence has been passed, the victim is obliged to act on his own to recover the sum of the indemnity. Modern penal law, progressive and innovating as it is in certain respects, often neglects the victim of crime. Certain solutions were proposed and even introduced into positive penal legislations, in view of securing for the injured party, as much as possible, the recovery of the compensation decided upon by the courts in his favour, especially in cases where the offender is destitute. Among such solutions, one should stress legal solidarity between co-delinquents, priority accorded to the compensation debt, accessory imprisonment, compulsory work in prison and in liberty, compulsory insurance and the creation of a compensation fund. Similar proposals tend to consider compensation to the victim as an indispensable condition for the obtainment of certain privileges (pardon, parole, probation, legal rehabilitation, etc.). Due to the insufficiency of the classical systems and of the solutions destinated to secure compensation of the victim by the offender, one again began to wonder whether the State should not undertake the charge of repairing damages caused by crime. The main argument offered in favour of this system is the State's failure in preventing crime and in protecting its citiiens against felonious acts. Despite the numerous criticisms concerning the essentially judicial composition of the courts in charge of the application of the system as well as of the procedure to be followed, the infractions to be compensated, the amount to be paid and the total cost of the system, some countries have recognized the right of the victim to be compensated and consequently adopted measures to enforce this principle (New Zealand, 1963; Great Britain, 1964; States of California and New York, 1966; the Canadian province of Saskatchewan, 1967).


2020 ◽  
Vol 5 (4) ◽  
pp. 252
Author(s):  
Haohao Yue

<p>In order to regulate the development of the cross-border e-commerce industry, the State General Administration of Customs and the State Administration of Taxation issued a new policy on April 8, 2016 to abolish the provisions of cross-border e-commerce items based on postal tax, and uniformly pay customs duties and value-added value based on imported goods, tax and consumption tax. This also means that the state has gradually begun to shift from the principle of encouragement and promotion to the standardization and promotion of the cross-border e-commerce industry. Based on this, this article elaborates on the impact and countermeasures of the new tax reform on cross-border e-commerce retail import companies.</p>


2021 ◽  
Vol 4 (2) ◽  
pp. 43
Author(s):  
Lauren Earley ◽  
Matthew Fleet

There is a large quantity of research (Alguacil, 2018; Ciotto & Gagnon, 2018; McKenzie and Lounsbery, 2014) which states the importance Physical Education (PE) has in pupils’ lives. However, there is a state of decline for the status of the subject (Harris, 2018; Kirk et al., 2013). Parents perception is an under-researched area (Na, 2015; Yilmaz, 2018), especially in the UK, therefore, it is important parents’ beliefs are explored to understand an important stakeholder’s viewpoint. Purpose: To explore and gain an understanding of the perception’s parents have of Secondary PE, investigating what the perceptions are and why they have them. Methodology: This study uses a mixed-methods exploratory design to discover, the perceptions parents have on Secondary school PE, using a quantitative online survey and qualitative semi-structured interviews. 263 parents/guardians completed the survey, which was then followed by 8 parents taking part in the interviews. Results: From the data sets collected 5 themes were identified: Importance of PE; Teacher-Pupil relationship; PE in relation to other subjects; competitive nature of PE and impact PE has on confidence. 50% percent of parents did believe that PE is as important as subjects such Maths, English and Science, but, in comparison to other subjects 61% of parents do not favour PE overall.  With results demonstrating the growing awareness parents have of the crucial role PE plays in health and wellbeing for pupils. Conclusion: Although parents understand the importance of PE, parents perceptions differ on some aspects of the subject. This study is a starting point for other researchers and should be continued to be researched to support PE in the curriculum.  


2020 ◽  
Vol 75 ◽  
pp. 241-259
Author(s):  
Krzysztof Nowak

The subject of the article is focused on issues related to conducting disciplinary proceedings in Polish uniformed forced. The author draws attention to the fact that a considerable diversity exists in the Polish legal order as regards the disciplinary procedure applicable in individual uniformed services. The main arguments focus on the need of developing a normative act of a comprehensive nature that would uniformly regulate the manner in which disciplinary proceedings are adopted in uniformed services subordinated to the Minister of the Interior and Administration. The final part of the article is the starting point for a broader discussion on the effectiveness of the proposed amendment to the current legal system in the abovementioned area.


2020 ◽  
Vol 15 (2) ◽  
pp. 91-112
Author(s):  
Rafał Roguski ◽  

The subject of this paper is the state of security of civilians in West Galicia in the years 1918–1921 (from the beginning of Polish-Ukrainian struggle in November 1918 to the end of the Polish-Soviet war in 1921). The author discusses the attitude of the Polish Army to the civilians in this region, access to illegal weapon by civilians, and the impact of the internal situation in the region on the increasing rate of common crime. During the Soviet counteroffensive in the summer 1920, East Galicia found itself under Soviet occupation, which had a considerable impact on the attitudes of civilians. Some started to cooperate with the Red Army and the Bolsheviks, and formed a collaborative communist civil administration. In the text, the author attempts to present the impact of hostilities in Eastern Galicia on the existence of civilians, life in the background of the front line and the movement of the population. He will focus on the impact of military units stationed in the region, and will pay attention to cases of specific crime related to warfare, which was the stronger activity of robber bands. The author does not describe the course of military operations of the Polish-Ukrainian war and the Polish-Soviet war in Eastern Galicia, because there is ample literature on these issues. He draws attention to selected aspects of the issues raised, which are the starting point for further research.


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