Arbeitnehmerentsendungen im internationalen Ertragsteuerrecht

2021 ◽  
Author(s):  
Tobias Willner
Keyword(s):  
Legal Framework ◽  
Tax Law ◽  
Treaty Law ◽  
National Tax ◽  
Considerable Complexity

Secondments form an essential link between domestic and foreign group companies. Thus, the taxation of secondments affects both the employee and employer as well as several tax jurisdictions. This results in a considerable complexity of the taxation of secondments, which in turn creates various tax risks for all parties involved. The thesis systematically presents the taxation consequences of secondments, embeds them in an overarching economic and legal framework, and critically evaluates various norms of national tax law and treaty law.

Conventional Legal Regulation of Value-Added Taxation by the Member States of the Gulf Cooperation Counci

2021 ◽  
pp. 232-238
Author(s):  
Dmitry G. Bachurin ◽  
Keyword(s):  
Persian Gulf ◽  
Value Added ◽  
Legal Framework ◽  
Legal Regulation ◽  
Gulf Cooperation Council ◽  
Legal Aspects ◽  
Gulf Countries ◽  
The Common ◽  
National Tax ◽  
The Persian Gulf

The article discusses the legal aspects of supranational legal regulation of value added taxation in the Persian Gulf countries. The novelty of the research lies in the comparative aspect of the legal study of supranational law on the value-added tax in the Gulf countries, which allows formulating fundamentally new characteristics and interpretations that extend the theoretical and legal views on the legal mechanism of VAT, and analyzing the key provisions of the legal regulation of VAT of the states that are parties to the Common VAT Agreement. The issues of the Agreement for the countries of the Gulf Cooperation Council, as well as acts of national legislation on this tax, were studied. The analysis of the provisions of the Agreement allows concluding that the tax instrument this Agreement regulates can be classified as a type of neutral legal regulation of value-added taxation. Its peculiarity is that the country for one reason or another introduces VAT into the national tax system with minimal tax rates and continues to keep it at a low level that does not have a restraining effect on the development of its own industry. This is the reference point for the Common VAT Agreement for the countries of the Gulf Cooperation Council. The research shows that the supranational legislation of the Persian Gulf countries covers the most complex and fundamentally significant issues of legal regulation of value-added taxation, which developed taking into account the accumulated world experience in the administration of this tax. Conclusions have been obtained that the main direction of the adopted supranational legislation is the creation of a unified legal framework for the development of a coordinated legal regulation of VAT in each of the six Arab states of the Persian Gulf. The definitions of concepts that are crucial for VAT regulation are given, among which the following can be distinguished: reverse VAT accrual, input tax, deductible tax, net tax, mandatory registration threshold, voluntary registration threshold, and tax group. In the final part of the work, it is concluded that the second regional system of legal regulation of value-added taxation after the European one is being created, which begins its development on the basis of supranational legislation. Within its framework, the states that are parties to the Agreement shall organize administrative cooperation in the following areas: (1) exchange of information necessary for determining tax accuracy; (2) coordination of synchronized audit procedures and participation in audits; (3) assistance in tax collection and adoption of necessary procedures related to VAT collection.

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

scholarly journals A VINCULAÇÃO DO PRINCÍPIO PROCESSUAL DA NÃO-SURPRESA E A APLICAÇÃO DA LEI DE INTRODUÇÃO ÀS NORMAS DO DIREITO BRASILEIRO – LINDB

Percurso ◽  
2019 ◽  
Vol 3 (30) ◽  
pp. 42
Author(s):  
Frabriccio Petreli TAROSSO
Keyword(s):  
Decision Making ◽  
General Rule ◽  
Case Law ◽  
Public Law ◽  
Tax Law ◽  
The Novel ◽  
Legal Certainty ◽  
Federal Law ◽  
National Tax ◽  
Definition Of

RESUMOO presente artigo pretende aproximar alguns conceitos da novel Lei de Introdução às Normas do Direito Brasileiro – LINDB ao princípio da não-surpresa aplicável ao processo tributário, seja ele Administrativo ou Judicial. A Lei Federal n. 13.655 de 25/04/2018 houve por incluir no Decreto-Lei nº 4.657, de 4 de setembro de 1942 - Lei de Introdução às Normas do Direito Brasileiro - disposições sobre segurança jurídica e eficiência na criação e na aplicação do direito público. Deste modo, muitas dúvidas têm surgido acerca da convivência entre a regra geral de direito tributário, inserta no Art. 144 do Código Tributário Nacional, de que a lei vigente à época dos fatos geradores deve ser levada em conta ao deslinde de uma questão e que a jurisprudência majoritária à época dos mesmos fatos – se modificada – não deve servir de parâmetro para a tomada das decisões. PALAVRAS-CHAVE: Lei de Introdução às Normas do Direito Brasileiro – LINDB; Princípio Processual da não-surpresa.ABSTRACTThe present article intends to approximate some concepts of the novel Law of Introduction to the Norms of Brazilian Law - LINDB to the principle of non-surprise applicable to the tax process, be it Administrative or Judicial. Federal Law n. 13,655 dated 04/25/2018, there was a need to include in Decree-Law No. 4.657, dated September 4, 1942 - Law on Introduction to the Rules of Brazilian Law - provisions on legal certainty and efficiency in the creation and application of public law. In this way, many doubts have arisen about the coexistence between the general rule of tax law, inserted in Article 144 of the National Tax Code, that the law in force at the time of the generating facts must be taken into account in the definition of an issue and that the majority case-law at the time of the same facts - if modified - should not serve as a parameter for decision-making. The study will have as a method the legal and bibliographical research on the subject.KEYWORDS: Law of Introduction to the Norms of Brazilian Law – LINDB; Procedural Principle of Non-Surpris

Fiscal (Tax) Sovereignty and Its Scope in Integration Bodies

10.12737/1206 ◽  
2013 ◽  
Vol 1 (11) ◽  
pp. 41-51
Author(s):  
Инна Хаванова ◽  
Inna Khavanova
Keyword(s):  
Tax Competition ◽  
Tax Law ◽  
National Tax

The author analyses the matter of the fiscal (tax) sovereignty, tax jurisdiction, tax competition of the states, defines trends in development of the tax sovereignty and its borders in the course of integration. The article reveals some problems of the interaction of the international and national tax law.

scholarly journals Principles of subsidiarity and proporcionality in tax law enforcement

2017 ◽  
Vol 1 (3) ◽  
pp. 71-81
Author(s):  
Karina Ponomareva
Keyword(s):  
Legal Consciousness ◽  
Tax Law ◽  
The European Union ◽  
Basic Principles ◽  
Member States ◽  
Cross Border ◽  
Legal Method ◽  
Legal Principle ◽  
National Tax ◽  
The Uk

Subject. The principles of subsidiarity proportionality, which serve as the basic principles fordetermining the competence of integration associations, are considered in the article.Aim. The aim of this paper is to analyse the place and the importance of Member States’ obligationsderiving from the EU legal order in order to address the relationships between EU lawand national tax law, as well as to analyse the practice of using of principles of subsidiarity andproportionality by the highest courts of the Russian Federation as a federal state.Methodology. The author uses methods of theoretical analysis, particularly the theory ofintegrative legal consciousness, as well as legal methods, including formal legal method andcomparative law.Results, scope. The exercise of power by the European Union in the areas of shared competencemust respect the principle of subsidiarity. The founding Treaties make clear thatsubsidiarity is a legal enforceable legal principle. However. the case law of the EuropeanCourt of Justice reveals that the enforcement of subsidiarity as a judicial principle has beenineffective.The article examines cross-border loss relief for group companies in the context of EuropeanUnion law and considers how this has affected Member States such as the UK. Thecase law of the Court of Justice is then analysed in an attempt to assess whether some ofthe principles set out in these legislative initiatives found their way to Member State lawsthrough the Court's jurisprudence. Following this, the judicial and legislative response tothe Marks & Spencer judgment in the UK are critically assessed.The practical suggestions are looking at developing EU compatible tax principles to be appliedto cross-border taxation within the EU.Having considered the principles of subsidiarity and proportionality in the context of interactionbetween integration and national tax law, the author suggests directions for improvingthe practice of integration tax law. The supranational judicial authority should dwell onthe position that only those differences that are directly based on the origin of the incomeor nationality of the taxpayer can be justified on the basis of restrictions on fundamentalfreedoms.Conclusions. The author comes to the conclusion that a co-ordinated approach to crossborder tax is essential. The effectiveness of integration tax law will largely depend on how the ratio of the norms of integration and national law in the tax jurisdiction of the Union and member states will be formed. However, historically direct tax has been viewed by Member States as central to national sovereignty.

scholarly journals CONSTITUTIONAL REFORM IN THE XXI CENTURY: DEVELOPMENT AND TRANSFORMATION OF LEGAL PRINCIPLES OF TAXATION

2017 ◽  
pp. 0-0
Author(s):  
Оксана Журавлева ◽  
Oksana Zhuravleva
Keyword(s):  
Criminal Law ◽  
Tax Law ◽  
Public Interests ◽  
Constitutional Design ◽  
Legal Principles ◽  
Constitutional Level ◽  
Private And Public ◽  
National Tax ◽  
In The Beginning ◽  
Century Development

In the beginning of the XXI century constitutions of countries changed frequently. Tax matter was involved in the search of the balance between private and public interests. The taxation models vested in national constitutional acts were transformed. This article deals with the main tendencies in the constitutional design of different countries in the framework of tax matter. Author investigates the provisions connected with taxation, which were enacted in new constitutions in XXI century. Some traditional rules of different legislations’ branches (tax, budget, criminal law) are now becoming embodied in the new constitutional acts. In the explored constitutions the main tendencies, which were revealed, are the constitutionalisation of national tax law and the formation of the new tax principles. The wide variety of the tax regulation on the constitutional level was revealed. It is concluded that the approaches to the realization of the main taxation principles in new constitutional acts were transformed in XXI century.

scholarly journals Evolution of the Taxation of Wind Power Plants in the Polish Tax Law

2019 ◽  
pp. 477-486
Author(s):  
Bogumił Pahl ◽  
Michał Mariański
Keyword(s):  
Wind Power ◽  
Power Plants ◽  
Legal Framework ◽  
General Purpose ◽  
Tax Law ◽  
Central European ◽  
Tax Legislation ◽  
Wind Power Plants ◽  
Clear Vision ◽  
The Stability

The general purpose of the article is to present in a comparative perspective how the principles of the taxation of wind power plants have evolved. In the Polish tax law, over the past several years, the legislature has undertaken considerable efforts to modify those principles. The lack of the stability of tax legislation may prove to be one of the main reasons for discouraging economic operators from pursuing such investments. Most evidently, the lawmakers do not have a clear vision of a coherent and permanent legal framework in this aspect. The purpose of this article is to present how the principles of the taxation of wind power plants in Poland have evolved. Perhaps the wider experience of other European countries in this regard will help to develop a model of the taxation of wind power plants not only in Poland but also in other East and Central European Union Countries.

scholarly journals Neke metodološke dileme u uporednom poreskom pravu

2021 ◽  
Vol 69 (3) ◽  
pp. 501-544
Author(s):  
Dejan Popović ◽  
Gordana Ilić-Popov
Keyword(s):  
Cultural Differences ◽  
Cultural Context ◽  
Comparative Law ◽  
Tax Law ◽  
Critical Approach ◽  
Advantages And Disadvantages ◽  
Starting Point ◽  
Methodological Approaches ◽  
National Tax ◽  
The Given

Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed – functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of „cultural functionalism“, based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.

scholarly journals Description of Fiscal Legislation and Changes in Years in Albania

2016 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
Edvin Xhango
Keyword(s):  
Gross Domestic Product ◽  
Informal Economy ◽  
Tax Evasion ◽  
Income Tax ◽  
Value Added ◽  
Legal Framework ◽  
Tax Law ◽  
Business Interests ◽  
The Right ◽  
The Cost

The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.

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