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Level: masters

You searched for subject:(Tax avoidance). Showing records 1 – 28 of 28 total matches.

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University of Pretoria

1. Smit, Barend Johannes. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.

Degree: Taxation, 2013, University of Pretoria

 The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in… (more)

Subjects/Keywords: South africa; Tax avoidance; Roll-over tax relief; Anti-avoidance tax legislation; Mergers; Mining; UCTD

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APA (6th Edition):

Smit, B. (2013). The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. (Masters Thesis). University of Pretoria. Retrieved from http://hdl.handle.net/2263/26427

Chicago Manual of Style (16th Edition):

Smit, Barend. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.” 2013. Masters Thesis, University of Pretoria. Accessed October 18, 2019. http://hdl.handle.net/2263/26427.

MLA Handbook (7th Edition):

Smit, Barend. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa.” 2013. Web. 18 Oct 2019.

Vancouver:

Smit B. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. [Internet] [Masters thesis]. University of Pretoria; 2013. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/2263/26427.

Council of Science Editors:

Smit B. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa. [Masters Thesis]. University of Pretoria; 2013. Available from: http://hdl.handle.net/2263/26427


University of Pretoria

2. [No author]. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .

Degree: 2013, University of Pretoria

 The mining industry is a major contributor towards the South African economy. There are several types of corporate transactions that could typically be found in… (more)

Subjects/Keywords: South africa; Tax avoidance; Roll-over tax relief; Anti-avoidance tax legislation; Mergers; Mining; UCTD

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APA (6th Edition):

author], [. (2013). The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . (Masters Thesis). University of Pretoria. Retrieved from http://upetd.up.ac.za/thesis/available/etd-07192013-130549/

Chicago Manual of Style (16th Edition):

author], [No. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .” 2013. Masters Thesis, University of Pretoria. Accessed October 18, 2019. http://upetd.up.ac.za/thesis/available/etd-07192013-130549/.

MLA Handbook (7th Edition):

author], [No. “The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa .” 2013. Web. 18 Oct 2019.

Vancouver:

author] [. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . [Internet] [Masters thesis]. University of Pretoria; 2013. [cited 2019 Oct 18]. Available from: http://upetd.up.ac.za/thesis/available/etd-07192013-130549/.

Council of Science Editors:

author] [. The impact of anti-avoidance tax legislation on mergers in the mining industry in South Africa . [Masters Thesis]. University of Pretoria; 2013. Available from: http://upetd.up.ac.za/thesis/available/etd-07192013-130549/

3. Jace, Kristjana. Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις.

Degree: 2013, University of Patras

Σύμφωνα με έρευνες που πραγματοποιήθηκαν τα τελευταία χρόνια, παρατηρείται μια αύξηση της φοροδιαφυγής όχι μόνο σε παγκόσμιο επίπεδο αλλά και στον ελληνικό χώρο. Το γεγονός… (more)

Subjects/Keywords: Φοροδιαφυγή; Φοροαποφυγή; 364.133 8; Tax evasion; Tax avoidance

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APA (6th Edition):

Jace, K. (2013). Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις. (Masters Thesis). University of Patras. Retrieved from http://hdl.handle.net/10889/6218

Chicago Manual of Style (16th Edition):

Jace, Kristjana. “Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις.” 2013. Masters Thesis, University of Patras. Accessed October 18, 2019. http://hdl.handle.net/10889/6218.

MLA Handbook (7th Edition):

Jace, Kristjana. “Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις.” 2013. Web. 18 Oct 2019.

Vancouver:

Jace K. Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις. [Internet] [Masters thesis]. University of Patras; 2013. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/10889/6218.

Council of Science Editors:

Jace K. Η έκταση της φοροδιαφυγής: Εμπειρική έρευνα σε ελληνικές επιχειρήσεις. [Masters Thesis]. University of Patras; 2013. Available from: http://hdl.handle.net/10889/6218


Universidade do Minho

4. Sousa, Marta Teixeira. Estudo da relação entre a responsabilidade social empresarial e a tributação .

Degree: 2019, Universidade do Minho

 A globalização da economia teve como consequência mudanças sociais e políticas, que levantam questões acerca do desempenho social das empresas. Cada vez mais, as empresas… (more)

Subjects/Keywords: Responsabilidade social empresarial; Evitação fiscal; Agressividade fiscal; Corporate social responsibility; Tax avoidance; Tax aggressiveness

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APA (6th Edition):

Sousa, M. T. (2019). Estudo da relação entre a responsabilidade social empresarial e a tributação . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/60279

Chicago Manual of Style (16th Edition):

Sousa, Marta Teixeira. “Estudo da relação entre a responsabilidade social empresarial e a tributação .” 2019. Masters Thesis, Universidade do Minho. Accessed October 18, 2019. http://hdl.handle.net/1822/60279.

MLA Handbook (7th Edition):

Sousa, Marta Teixeira. “Estudo da relação entre a responsabilidade social empresarial e a tributação .” 2019. Web. 18 Oct 2019.

Vancouver:

Sousa MT. Estudo da relação entre a responsabilidade social empresarial e a tributação . [Internet] [Masters thesis]. Universidade do Minho; 2019. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/1822/60279.

Council of Science Editors:

Sousa MT. Estudo da relação entre a responsabilidade social empresarial e a tributação . [Masters Thesis]. Universidade do Minho; 2019. Available from: http://hdl.handle.net/1822/60279


University of Connecticut

5. Reisinger, Ute. Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights.

Degree: MA, International Studies, 2017, University of Connecticut

  Global tax abuse is one of the key obstacles to sustainable development. Each year more than USD one trillion are lost to cross border… (more)

Subjects/Keywords: Tax Abuse; Human Rights; Economic and Social Rights; Tax Evasion; Tax Avoidance; Tax Exemptions; Tax Havens; Offshore Wealth; Inequality; Tax System; Social Expenditure

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APA (6th Edition):

Reisinger, U. (2017). Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights. (Masters Thesis). University of Connecticut. Retrieved from https://opencommons.uconn.edu/gs_theses/1157

Chicago Manual of Style (16th Edition):

Reisinger, Ute. “Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights.” 2017. Masters Thesis, University of Connecticut. Accessed October 18, 2019. https://opencommons.uconn.edu/gs_theses/1157.

MLA Handbook (7th Edition):

Reisinger, Ute. “Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights.” 2017. Web. 18 Oct 2019.

Vancouver:

Reisinger U. Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights. [Internet] [Masters thesis]. University of Connecticut; 2017. [cited 2019 Oct 18]. Available from: https://opencommons.uconn.edu/gs_theses/1157.

Council of Science Editors:

Reisinger U. Three Essays on Tax Abuse and the Fulfillment of Economic and Social Rights. [Masters Thesis]. University of Connecticut; 2017. Available from: https://opencommons.uconn.edu/gs_theses/1157


Siauliai University

6. Jonikienė, Gražina. Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą.

Degree: Master, Marketing and Administration, 2010, Siauliai University

Magistro darbe apžvelgiami mokesčių sistemos ypatumai, mokesčių reikšmė ir būtinumas vykdant valstybės funkcijas, mokesčių teorijos, apmokestinimo principai, trumpai apibrėžiamas mokesčių nemokėjimas bei vengimas, pabrėžiama mokesčių… (more)

Subjects/Keywords: Mokesčiai; Bendradarbiavimas; Mokesčių vengimas; Taxes; Cooperation; Tax avoidance

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APA (6th Edition):

Jonikienė, Gražina. (2010). Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą. (Masters Thesis). Siauliai University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100928_140242-06142 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Jonikienė, Gražina. “Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą.” 2010. Masters Thesis, Siauliai University. Accessed October 18, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100928_140242-06142 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Jonikienė, Gražina. “Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą.” 2010. Web. 18 Oct 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Jonikienė, Gražina. Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą. [Internet] [Masters thesis]. Siauliai University; 2010. [cited 2019 Oct 18]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100928_140242-06142 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Jonikienė, Gražina. Valstybinės mokesčių inspekcijos bendradarbiavimas su kitomis institucijomis siekiant gerinti valstybės mokesčių surinkimą. [Masters Thesis]. Siauliai University; 2010. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100928_140242-06142 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

7. Nicholson, Andrew Gale. Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior.

Degree: MA, Department of Economics, 2012, Kansas State University

 I analyze the impact of differences in the cigarette excise tax rates of bordering states on the price elasticity of demand for cigarettes in the… (more)

Subjects/Keywords: Cigarette; Tax; Excise; Avoidance; Border; Behavior; Economics, Finance (0508)

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APA (6th Edition):

Nicholson, A. G. (2012). Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior. (Masters Thesis). Kansas State University. Retrieved from http://hdl.handle.net/2097/15100

Chicago Manual of Style (16th Edition):

Nicholson, Andrew Gale. “Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior.” 2012. Masters Thesis, Kansas State University. Accessed October 18, 2019. http://hdl.handle.net/2097/15100.

MLA Handbook (7th Edition):

Nicholson, Andrew Gale. “Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior.” 2012. Web. 18 Oct 2019.

Vancouver:

Nicholson AG. Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior. [Internet] [Masters thesis]. Kansas State University; 2012. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/2097/15100.

Council of Science Editors:

Nicholson AG. Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior. [Masters Thesis]. Kansas State University; 2012. Available from: http://hdl.handle.net/2097/15100


Leiden University

8. Niamut, Gino. However Unappreciative: An analysis of the morality of tax avoidance.

Degree: 2018, Leiden University

Subjects/Keywords: tax avoidance morality ethics taxation

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APA (6th Edition):

Niamut, G. (2018). However Unappreciative: An analysis of the morality of tax avoidance. (Masters Thesis). Leiden University. Retrieved from http://hdl.handle.net/1887/66012

Chicago Manual of Style (16th Edition):

Niamut, Gino. “However Unappreciative: An analysis of the morality of tax avoidance.” 2018. Masters Thesis, Leiden University. Accessed October 18, 2019. http://hdl.handle.net/1887/66012.

MLA Handbook (7th Edition):

Niamut, Gino. “However Unappreciative: An analysis of the morality of tax avoidance.” 2018. Web. 18 Oct 2019.

Vancouver:

Niamut G. However Unappreciative: An analysis of the morality of tax avoidance. [Internet] [Masters thesis]. Leiden University; 2018. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/1887/66012.

Council of Science Editors:

Niamut G. However Unappreciative: An analysis of the morality of tax avoidance. [Masters Thesis]. Leiden University; 2018. Available from: http://hdl.handle.net/1887/66012


Universidade do Minho

9. Kam Mei Kei. Tax havens and controlled foreign corporations in the European Union .

Degree: 2017, Universidade do Minho

 The subject of tax avoidance and evasion by use of tax havens has been addressed in the Organization for Economic Cooperation and Development (OECD) and… (more)

Subjects/Keywords: Tax haven; Tax avoidance; Tax evasion; OECD; EU; CFC rules; Paraíso fiscal; Evasão fiscal; Fraude fiscal; OCDE; UE; Regras do CFC

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APA (6th Edition):

Kei, K. M. (2017). Tax havens and controlled foreign corporations in the European Union . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/51337

Chicago Manual of Style (16th Edition):

Kei, Kam Mei. “Tax havens and controlled foreign corporations in the European Union .” 2017. Masters Thesis, Universidade do Minho. Accessed October 18, 2019. http://hdl.handle.net/1822/51337.

MLA Handbook (7th Edition):

Kei, Kam Mei. “Tax havens and controlled foreign corporations in the European Union .” 2017. Web. 18 Oct 2019.

Vancouver:

Kei KM. Tax havens and controlled foreign corporations in the European Union . [Internet] [Masters thesis]. Universidade do Minho; 2017. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/1822/51337.

Council of Science Editors:

Kei KM. Tax havens and controlled foreign corporations in the European Union . [Masters Thesis]. Universidade do Minho; 2017. Available from: http://hdl.handle.net/1822/51337


Vytautas Magnus University

10. Kabašinskas, Andrius. Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?.

Degree: Master, Law, 2010, Vytautas Magnus University

Šiame darbe iškelta hipotezė, kad turinio viršenybės prieš formą principo taikymas mokesčių teisėje praplečia mokesčių administravimo institucijos diskrecines galias ir gali pažeisti teisių ir interesų… (more)

Subjects/Keywords: Turinio viršenybės prieš formą principas mokesčių teisėje; Mokestinis ginčas; Apmokestinimo procedūra; Mokesčių vengimas; Mokesčių optimizavimas; Substance over form principle in tax law; Tax dispute; Taxation procedure; Tax avoidance; Tax optimization

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APA (6th Edition):

Kabašinskas, Andrius. (2010). Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?. (Masters Thesis). Vytautas Magnus University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100614_114152-41965 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Kabašinskas, Andrius. “Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?.” 2010. Masters Thesis, Vytautas Magnus University. Accessed October 18, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100614_114152-41965 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Kabašinskas, Andrius. “Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?.” 2010. Web. 18 Oct 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Kabašinskas, Andrius. Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?. [Internet] [Masters thesis]. Vytautas Magnus University; 2010. [cited 2019 Oct 18]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100614_114152-41965 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Kabašinskas, Andrius. Ar tai, kad mokesčių administravimo institucija turi teisę ūkines operacijas traktuoti pagal jų turinį bei ekonominę prasmę, o ne pagal juridinę formą, nepažeidžia teisių ir interesų pusiausvyros tarp mokesčių mokėtojo ir mokesčių administravimo institucijos?. [Masters Thesis]. Vytautas Magnus University; 2010. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2010~D_20100614_114152-41965 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

11. Santana, Silvio Luis Leite. Planejamento tributário e valor da firma no mercado de capitais brasileiro.

Degree: Mestrado, Controladoria e Contabilidade, 2014, University of São Paulo

Este estudo investiga se o planejamento tributário efetuado pelas companhias abertas é uma prática de gestão que gera valor para o acionista. Embora se possa… (more)

Subjects/Keywords: Corporate governance; Corporate tax avoidance; Elisão fiscal; Firm value; Governança corporativa; Planejamento tributário; Tax planning; Valor da firma

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APA (6th Edition):

Santana, S. L. L. (2014). Planejamento tributário e valor da firma no mercado de capitais brasileiro. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122014-104203/ ;

Chicago Manual of Style (16th Edition):

Santana, Silvio Luis Leite. “Planejamento tributário e valor da firma no mercado de capitais brasileiro.” 2014. Masters Thesis, University of São Paulo. Accessed October 18, 2019. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122014-104203/ ;.

MLA Handbook (7th Edition):

Santana, Silvio Luis Leite. “Planejamento tributário e valor da firma no mercado de capitais brasileiro.” 2014. Web. 18 Oct 2019.

Vancouver:

Santana SLL. Planejamento tributário e valor da firma no mercado de capitais brasileiro. [Internet] [Masters thesis]. University of São Paulo; 2014. [cited 2019 Oct 18]. Available from: http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122014-104203/ ;.

Council of Science Editors:

Santana SLL. Planejamento tributário e valor da firma no mercado de capitais brasileiro. [Masters Thesis]. University of São Paulo; 2014. Available from: http://www.teses.usp.br/teses/disponiveis/96/96133/tde-17122014-104203/ ;

12. Nerylton Thiago Lopes Pereira. O propósito negocial como elemento de legitimação do planejamento tributário.

Degree: 2013, Universidade Católica de Brasilia

No presente trabalho o tema planejamento tributário será estudado considerando que as normas tributárias não se resumem à arquitetura de conceitos e de meros instrumentos… (more)

Subjects/Keywords: direito; planejamento tributário; elisão fiscal; direito tributário; DIREITO; taxation; tax planning; interpretation; rules; principle; tax avoidance; DIREITO

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APA (6th Edition):

Pereira, N. T. L. (2013). O propósito negocial como elemento de legitimação do planejamento tributário. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205

Chicago Manual of Style (16th Edition):

Pereira, Nerylton Thiago Lopes. “O propósito negocial como elemento de legitimação do planejamento tributário.” 2013. Masters Thesis, Universidade Católica de Brasilia. Accessed October 18, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205.

MLA Handbook (7th Edition):

Pereira, Nerylton Thiago Lopes. “O propósito negocial como elemento de legitimação do planejamento tributário.” 2013. Web. 18 Oct 2019.

Vancouver:

Pereira NTL. O propósito negocial como elemento de legitimação do planejamento tributário. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2013. [cited 2019 Oct 18]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205.

Council of Science Editors:

Pereira NTL. O propósito negocial como elemento de legitimação do planejamento tributário. [Masters Thesis]. Universidade Católica de Brasilia; 2013. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2205


University of South Africa

13. Cilliers, Tanya. Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.

Degree: 2017, University of South Africa

 The purpose of this study was to develop a conceptual framework to aid in the reduction of the taxation gap in South Africa (SA) through… (more)

Subjects/Keywords: Taxation gap; Framework; Big data; Information systems; Information technology; Compliance; Tax evasion; Tax avoidance; Third party

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APA (6th Edition):

Cilliers, T. (2017). Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/23149

Chicago Manual of Style (16th Edition):

Cilliers, Tanya. “Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.” 2017. Masters Thesis, University of South Africa. Accessed October 18, 2019. http://hdl.handle.net/10500/23149.

MLA Handbook (7th Edition):

Cilliers, Tanya. “Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa.” 2017. Web. 18 Oct 2019.

Vancouver:

Cilliers T. Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. [Internet] [Masters thesis]. University of South Africa; 2017. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/10500/23149.

Council of Science Editors:

Cilliers T. Developing a feasibility framework based on the characteristics of big data to reduce the taxation gap in South Africa. [Masters Thesis]. University of South Africa; 2017. Available from: http://hdl.handle.net/10500/23149

14. Germano, Livia de Carli. A elusão tributária e os limites à requalificação dos negócios jurídicos.

Degree: Mestrado, Direito Econômico e Financeiro, 2010, University of São Paulo

O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação… (more)

Subjects/Keywords: Abuse of law; Anti-abuse rules; Anti-avoidance rules; Direito tributário; Evasão fiscal; Fraud; Fraude fiscal; Negócio jurídico; Tax avoidance; Tax planning

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APA (6th Edition):

Germano, L. d. C. (2010). A elusão tributária e os limites à requalificação dos negócios jurídicos. (Masters Thesis). University of São Paulo. Retrieved from http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;

Chicago Manual of Style (16th Edition):

Germano, Livia de Carli. “A elusão tributária e os limites à requalificação dos negócios jurídicos.” 2010. Masters Thesis, University of São Paulo. Accessed October 18, 2019. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;.

MLA Handbook (7th Edition):

Germano, Livia de Carli. “A elusão tributária e os limites à requalificação dos negócios jurídicos.” 2010. Web. 18 Oct 2019.

Vancouver:

Germano LdC. A elusão tributária e os limites à requalificação dos negócios jurídicos. [Internet] [Masters thesis]. University of São Paulo; 2010. [cited 2019 Oct 18]. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;.

Council of Science Editors:

Germano LdC. A elusão tributária e os limites à requalificação dos negócios jurídicos. [Masters Thesis]. University of São Paulo; 2010. Available from: http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/ ;

15. Maria Carolina Carvalho de Almendra Freitas. Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro.

Degree: 2012, Universidade Católica de Brasilia

 Esta dissertação tem como tema os meios de combate à elisão tributária: análise no direito comparado e no direito brasileiro. O presente estudo analisará os… (more)

Subjects/Keywords: direito tributário; elisão fiscal; direito comparado; controle da constitucionalidade; DIREITO; tax avoidance; unilateral measures of general character; anti-avoidance general norm in brazil; applicability; constitutionality; DIREITO

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APA (6th Edition):

Freitas, M. C. C. d. A. (2012). Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2075

Chicago Manual of Style (16th Edition):

Freitas, Maria Carolina Carvalho de Almendra. “Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro.” 2012. Masters Thesis, Universidade Católica de Brasilia. Accessed October 18, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2075.

MLA Handbook (7th Edition):

Freitas, Maria Carolina Carvalho de Almendra. “Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro.” 2012. Web. 18 Oct 2019.

Vancouver:

Freitas MCCdA. Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2012. [cited 2019 Oct 18]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2075.

Council of Science Editors:

Freitas MCCdA. Meios de solução da elisão tributária: análise no direito comparado e no direito brasileiro. [Masters Thesis]. Universidade Católica de Brasilia; 2012. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=2075

16. Kozina, Jože. RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU.

Degree: 2011, Univerza v Mariboru

V okviru magistrske naloge bom predstavil osnovne značilnosti treh modalitet davčnega izmikanja, in sicer davčno izogibanje, davčno zaobidenje in davčno zatajitev. Glede na to, da… (more)

Subjects/Keywords: davčno izmikanje; davčno izogibanje; davčno zaobidenje; kaznivo dejanje davčna zatajitev; korporacijski davek; davek na dodano vrednost; dohodnina; davčni zavezanec; kazenaki pregon; opis kaznivega dejanja; tax evasion; tax avoidance; tax circumvention; tax denial as criminal offence; corporation tax; value added tax (VAT); income tax; taxpayer; criminal prosecution; description of criminality act; info:eu-repo/classification/udc/336.22:343(043.2)

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APA (6th Edition):

Kozina, J. (2011). RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=17982 ; https://dk.um.si/Dokument.php?id=21261&dn= ; https://plus.si.cobiss.net/opac7/bib/4188715?lang=sl

Chicago Manual of Style (16th Edition):

Kozina, Jože. “RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU.” 2011. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=17982 ; https://dk.um.si/Dokument.php?id=21261&dn= ; https://plus.si.cobiss.net/opac7/bib/4188715?lang=sl.

MLA Handbook (7th Edition):

Kozina, Jože. “RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU.” 2011. Web. 18 Oct 2019.

Vancouver:

Kozina J. RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU. [Internet] [Masters thesis]. Univerza v Mariboru; 2011. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=17982 ; https://dk.um.si/Dokument.php?id=21261&dn= ; https://plus.si.cobiss.net/opac7/bib/4188715?lang=sl.

Council of Science Editors:

Kozina J. RAZLIKOVANJE MED DAVČNIM IZOGIBANJEM, DAVČNIM ZAOBIDENJEM IN DAVČNO ZATAJITVIJO V DAVČNEM IN KAZENSKEM PRAVU. [Masters Thesis]. Univerza v Mariboru; 2011. Available from: https://dk.um.si/IzpisGradiva.php?id=17982 ; https://dk.um.si/Dokument.php?id=21261&dn= ; https://plus.si.cobiss.net/opac7/bib/4188715?lang=sl

17. José Nilmar Alves de Oliveira. Política fiscal e monetária sob elisão fiscal.

Degree: 2012, Universidade Católica de Brasilia

Usamos um modelo de equilíbrio geral com governo permitindo que os agentes pratiquem a elisão fiscal para determinar as relações entre as políticas fiscal e… (more)

Subjects/Keywords: política tributária; política monetária; elisão fiscal; ECONOMIA; general equilibrium; public goods; tax avoidance JEL CODES; D52; C81; ECONOMIA

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APA (6th Edition):

Oliveira, J. N. A. d. (2012). Política fiscal e monetária sob elisão fiscal. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1674

Chicago Manual of Style (16th Edition):

Oliveira, José Nilmar Alves de. “Política fiscal e monetária sob elisão fiscal.” 2012. Masters Thesis, Universidade Católica de Brasilia. Accessed October 18, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1674.

MLA Handbook (7th Edition):

Oliveira, José Nilmar Alves de. “Política fiscal e monetária sob elisão fiscal.” 2012. Web. 18 Oct 2019.

Vancouver:

Oliveira JNAd. Política fiscal e monetária sob elisão fiscal. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2012. [cited 2019 Oct 18]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1674.

Council of Science Editors:

Oliveira JNAd. Política fiscal e monetária sob elisão fiscal. [Masters Thesis]. Universidade Católica de Brasilia; 2012. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1674

18. Antônio Claudio Portella Serra e Silva. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal.

Degree: 2010, Universidade Católica de Brasilia

O presente trabalho se propõe a analisar a importância da cooperação administrativa internacional como mecanismo de combate à elisão e à evasão fiscal internacional, com… (more)

Subjects/Keywords: relações internacionais; direito internacional público; evasão fiscal; política tributária; DIREITO; globalization; intemational tax avoidance; intemational tax evasion; administrative co-operation; exchange of information; DIREITO

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APA (6th Edition):

Silva, A. C. P. S. e. (2010). Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1405

Chicago Manual of Style (16th Edition):

Silva, Antônio Claudio Portella Serra e. “Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal.” 2010. Masters Thesis, Universidade Católica de Brasilia. Accessed October 18, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1405.

MLA Handbook (7th Edition):

Silva, Antônio Claudio Portella Serra e. “Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal.” 2010. Web. 18 Oct 2019.

Vancouver:

Silva ACPSe. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2010. [cited 2019 Oct 18]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1405.

Council of Science Editors:

Silva ACPSe. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal. [Masters Thesis]. Universidade Católica de Brasilia; 2010. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=1405


Universidade do Minho

19. Machado, Diana Natércia da Silva. A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal .

Degree: 2016, Universidade do Minho

 A presente dissertação trata da temática dos preços de transferência e fá-lo através de uma dupla abordagem. Por um lado, os preços de transferência são… (more)

Subjects/Keywords: Preços de transferência; Evasão fiscal; Empresas multinacionais; Princípio de plena concorrência; Erosão das bases tributáveis e transferência de lucros; Matéria coletável comum consolidada do imposto sobre as sociedades; Transfer pricing; Tax avoidance; Multinational companies; Arm's length principle; Base erosion and profit shifting; Common consolidated corporate tax base

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APA (6th Edition):

Machado, D. N. d. S. (2016). A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/41128

Chicago Manual of Style (16th Edition):

Machado, Diana Natércia da Silva. “A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal .” 2016. Masters Thesis, Universidade do Minho. Accessed October 18, 2019. http://hdl.handle.net/1822/41128.

MLA Handbook (7th Edition):

Machado, Diana Natércia da Silva. “A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal .” 2016. Web. 18 Oct 2019.

Vancouver:

Machado DNdS. A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal . [Internet] [Masters thesis]. Universidade do Minho; 2016. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/1822/41128.

Council of Science Editors:

Machado DNdS. A utilização dos preços de transferência pelas empresas multinacionais como mecanismo de evasão fiscal . [Masters Thesis]. Universidade do Minho; 2016. Available from: http://hdl.handle.net/1822/41128

20. Drekonja, Danijela. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.

Degree: 2016, Univerza v Mariboru

Treaty shopping je oblika izogibanja davkom, ki se uporablja za zmanjševanje davčne osnove in prenašanje dobičkov pri čezmejnih transakcijah. Je praksa, ko mednarodne korporacije z… (more)

Subjects/Keywords: treaty shopping; prehodna družba; (ne)primerna uporaba sporazumov o izogibanju dvojnega obdavčevanja; zloraba sporazumov o izogibanju dvojnega obdavčevanja; izogibanje davkom; treaty shopping; conduit company; (im)proper use of tax treatis; treaty abuse; tax avoidance

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APA (6th Edition):

Drekonja, D. (2016). Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=

Chicago Manual of Style (16th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

MLA Handbook (7th Edition):

Drekonja, Danijela. “Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja.” 2016. Web. 18 Oct 2019.

Vancouver:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=.

Council of Science Editors:

Drekonja D. Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=61048 ; https://dk.um.si/Dokument.php?id=106519&dn=

21. Franc, Brigita. Pravni izzivi harmonizacije neposrednih davkov v EU.

Degree: 2016, Univerza v Mariboru

V magistrski nalogi analiziram obstoječe stanje na področju obdavčitve z neposrednimi davki v EU. Predstavljene so težave davčnih zavezancev pri mednarodnem poslovanju zaradi obstoječega sistema… (more)

Subjects/Keywords: harmonizacija neposrednih davkov; davčna konkurenca; davčna nevtralnost; notranji trg; temeljne svoboščine; mednarodno davčno načrtovanje; pravo EU; pravna in ekonomska dvojna obdavčitev; konvencije o izogibu dvojni obdavčitvi; CCCTB direktiva.; harmonisation of direct taxes; tax competition; tax neutrality; domestic market; fundamental freedoms; international tax planning; the EU Law; legal and economic taxation; dual taxation avoidance conventions; CCTB directive.; info:eu-repo/classification/udc/347.961(043.2)

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APA (6th Edition):

Franc, B. (2016). Pravni izzivi harmonizacije neposrednih davkov v EU. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=55157 ; https://dk.um.si/Dokument.php?id=82183&dn= ; https://plus.si.cobiss.net/opac7/bib/5033259?lang=sl

Chicago Manual of Style (16th Edition):

Franc, Brigita. “Pravni izzivi harmonizacije neposrednih davkov v EU.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=55157 ; https://dk.um.si/Dokument.php?id=82183&dn= ; https://plus.si.cobiss.net/opac7/bib/5033259?lang=sl.

MLA Handbook (7th Edition):

Franc, Brigita. “Pravni izzivi harmonizacije neposrednih davkov v EU.” 2016. Web. 18 Oct 2019.

Vancouver:

Franc B. Pravni izzivi harmonizacije neposrednih davkov v EU. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=55157 ; https://dk.um.si/Dokument.php?id=82183&dn= ; https://plus.si.cobiss.net/opac7/bib/5033259?lang=sl.

Council of Science Editors:

Franc B. Pravni izzivi harmonizacije neposrednih davkov v EU. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=55157 ; https://dk.um.si/Dokument.php?id=82183&dn= ; https://plus.si.cobiss.net/opac7/bib/5033259?lang=sl

22. Sitar, Mira. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.

Degree: 2016, Univerza v Mariboru

 Mednarodna mobilnost delavcev povzroča veliko težav v smislu davčne obravnave njihovih dohodkov. Za namen obdavčitve je treba proučiti vsebine dogovorov med delavci in delodajalci, na… (more)

Subjects/Keywords: mednarodno obdavčenje; načelo obdavčitve po viru dohodka; dohodnina; vir dohodka; dohodek iz zaposlitve; čezmejni delavci; izogibanje dvojnega obdavčevanja; pogodba o izogibanju dvojnega obdavčevanja; Komentar Vzorčne konvencije OECD; Vzorčna konvencija OECD; international taxation; source of income principle; personal income tax; source of income; employment income; international workers; avoidance from double taxation; double tax treaty; OECD Model tax treaty; OECD Commentary on Model tax treaty; info:eu-repo/classification/udc/336.22(043.3)

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APA (6th Edition):

Sitar, M. (2016). OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl

Chicago Manual of Style (16th Edition):

Sitar, Mira. “OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl.

MLA Handbook (7th Edition):

Sitar, Mira. “OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA.” 2016. Web. 18 Oct 2019.

Vancouver:

Sitar M. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl.

Council of Science Editors:

Sitar M. OBDAVČITEV DOHODKOV IZ ZAPOSLITVE PO NAČELU VIRA DOHODKA. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=57146 ; https://dk.um.si/Dokument.php?id=85592&dn= ; https://plus.si.cobiss.net/opac7/bib/5084971?lang=sl


Vilnius University

23. Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.

Degree: Master, 2009, Vilnius University

Magistro darbo objektas - Lietuvos Respublikos norminiuose mokesčių teisės aktuose įtvirtintos prieš mokesčių vengimą nukreiptos normos: jų doktrininis aiškinimas bei analizė, jų taikymas mokestinius ginčus… (more)

Subjects/Keywords: Antivengiminės priemonės (angl. Anti-avoidance Measures); Antivengiminių priemonių doktrinos; Kontroliuojamųjų užsienio vienetų apmokestinimo taisyklės (angl. Controlled Foreign Corporation Legislation); Plonos kapitlizacijos taisyklės (angl. Thin Capitalization Rules); Sandorių kainodaros (angl. Transfer Pricing) taisyklės; Sandororiai su tikslinėse teritorijose (angl. Tax Haven) registruotais asmenimis; Antivengiminių priemonių teisinio reglamentavimo bei jo praktinio taikymo problemos; Bendrųjų antivengiminių priemonių (angl. General Anti-avoidance Measures) ir specialiųjų antivengiminių priemonių (angl. Specific Anti-avoidance Measures) santykis; Antivengiminių priemonių teisinis reglamentavimas Vokietijoje

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APA (6th Edition):

Zaicevaitė, Neringa. (2009). Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. (Masters Thesis). Vilnius University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Chicago Manual of Style (16th Edition):

Zaicevaitė, Neringa. “Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.” 2009. Masters Thesis, Vilnius University. Accessed October 18, 2019. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

MLA Handbook (7th Edition):

Zaicevaitė, Neringa. “Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos.” 2009. Web. 18 Oct 2019.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Vancouver:

Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. [Internet] [Masters thesis]. Vilnius University; 2009. [cited 2019 Oct 18]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;.

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

Council of Science Editors:

Zaicevaitė, Neringa. Antivengiminių priemonių teisinis reglamentavimas ir jo praktinio taikymo problemos. [Masters Thesis]. Vilnius University; 2009. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20090908_194103-72950 ;

Note: this citation may be lacking information needed for this citation format:
Author name may be incomplete

24. Tabaković, Jasmina. DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI.

Degree: 2016, Univerza v Mariboru

Magistrsko delo analizira davčno- in socialnopravni položaj obmejnih delavcev v Evropski uniji, ki se pri uveljavljanju davčnih in socialnih ugodnosti v čezmejnem okolju soočajo z… (more)

Subjects/Keywords: prosto gibanje obmejnih delavcev in samozaposlenih; rezident in nerezident; davčna suverenost; prepoved diskriminacije; izogibanje dvojnega obdavčenja; davčne in socialne ugodnosti; free movement of frontier workers; residents and non-residents; the tax sovereignty; the prohibition of discrimination; avoidance of double taxation; tax and social security benefits; info:eu-repo/classification/udc/341.215.4(043.3)

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APA (6th Edition):

Tabaković, J. (2016). DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=61209 ; https://dk.um.si/Dokument.php?id=105092&dn= ; https://plus.si.cobiss.net/opac7/bib/5217579?lang=sl

Chicago Manual of Style (16th Edition):

Tabaković, Jasmina. “DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=61209 ; https://dk.um.si/Dokument.php?id=105092&dn= ; https://plus.si.cobiss.net/opac7/bib/5217579?lang=sl.

MLA Handbook (7th Edition):

Tabaković, Jasmina. “DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI.” 2016. Web. 18 Oct 2019.

Vancouver:

Tabaković J. DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=61209 ; https://dk.um.si/Dokument.php?id=105092&dn= ; https://plus.si.cobiss.net/opac7/bib/5217579?lang=sl.

Council of Science Editors:

Tabaković J. DAVČNE IN SOCIALNE UGODNOSTI OBMEJNIH DELAVCEV V EVROPSKI UNIJI. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=61209 ; https://dk.um.si/Dokument.php?id=105092&dn= ; https://plus.si.cobiss.net/opac7/bib/5217579?lang=sl

25. Verbančič, Martina. POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV.

Degree: 2016, Univerza v Mariboru

Postopek skupnega dogovora je poseben postopek v skladu z mednarodnim pravom, rezultat katerega je dogovor med dvema državama, bodisi v zvezi z davčno obravnavo konkretnega… (more)

Subjects/Keywords: pravno varstvo po mednarodnem davčnem pravu; mednarodne pogodbe o izogibanju dvojnega obdavčenja; postopek skupnega dogovora; uveljavitev doseženega dogovora po Zakonu o davčnem postopku; legal protection under international tax law; international agreements on the avoidance of double taxation; mutual agreement procedure; implementation of the reached agreement under Tax Procedure Act; info:eu-repo/classification/udc/336.22(043.3)

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APA (6th Edition):

Verbančič, M. (2016). POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=60995 ; https://dk.um.si/Dokument.php?id=101788&dn= ; https://plus.si.cobiss.net/opac7/bib/5173547?lang=sl

Chicago Manual of Style (16th Edition):

Verbančič, Martina. “POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=60995 ; https://dk.um.si/Dokument.php?id=101788&dn= ; https://plus.si.cobiss.net/opac7/bib/5173547?lang=sl.

MLA Handbook (7th Edition):

Verbančič, Martina. “POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV.” 2016. Web. 18 Oct 2019.

Vancouver:

Verbančič M. POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=60995 ; https://dk.um.si/Dokument.php?id=101788&dn= ; https://plus.si.cobiss.net/opac7/bib/5173547?lang=sl.

Council of Science Editors:

Verbančič M. POSTOPEK SKUPNEGA DOGOVORA KOT MEHANIZEM REŠEVANJA MEDNARODNIH DAVČNIH SPOROV. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=60995 ; https://dk.um.si/Dokument.php?id=101788&dn= ; https://plus.si.cobiss.net/opac7/bib/5173547?lang=sl

26. Laila José Antônio Khoury. A troca de informações e a redução da evasão e da elisão tributária internacional.

Degree: 2006, Universidade Católica de Brasilia

O objeto do presente trabalho consiste na análise dos métodos existentes no direito internacional público para disciplinar a cooperação em matéria tributária entre os Estados,… (more)

Subjects/Keywords: troca de informações; assistência administrativa internacional; elisão fiscal; evasão fiscal; planejamento tributário; DIREITO TRIBUTARIO; evasão fiscal; política tributária; impostos; sonegação fiscal; tax planning; tax avoidance; tax evasion; administrative assistance; exchange of information; DIREITO TRIBUTARIO

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APA (6th Edition):

Khoury, L. J. A. (2006). A troca de informações e a redução da evasão e da elisão tributária internacional. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=448

Chicago Manual of Style (16th Edition):

Khoury, Laila José Antônio. “A troca de informações e a redução da evasão e da elisão tributária internacional.” 2006. Masters Thesis, Universidade Católica de Brasilia. Accessed October 18, 2019. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=448.

MLA Handbook (7th Edition):

Khoury, Laila José Antônio. “A troca de informações e a redução da evasão e da elisão tributária internacional.” 2006. Web. 18 Oct 2019.

Vancouver:

Khoury LJA. A troca de informações e a redução da evasão e da elisão tributária internacional. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2006. [cited 2019 Oct 18]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=448.

Council of Science Editors:

Khoury LJA. A troca de informações e a redução da evasão e da elisão tributária internacional. [Masters Thesis]. Universidade Católica de Brasilia; 2006. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=448

27. Dolšak Van Rijnsoever, Jerica. IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU.

Degree: 2016, Univerza v Mariboru

Številne države obdavčujejo latentne kapitalske dobičke, ki nastanejo na njenem območju, pa v času davčne emigracije še niso realizirani. Davčna obveznost nastane na podlagi domneve… (more)

Subjects/Keywords: Izhodni davki; emigracija; imigracija; čezmejni prenos statutarnega sedeža družbe; čezmejni prenos sredstev; Vzorčna davčna konvencija OECD; vrednotenje sredstev po tržni vrednosti; izogibanje davkom; davčna teritorialnost.; Exit taxation; emigration; immigration; cross-border transfers of the company seat; cross-border transfer of assets; Model tax treaty OECD; valuation of assets regarding their market value; tax avoidance; tax sovereignty; info:eu-repo/classification/udc/336.22:331.556.46(043.3)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Dolšak Van Rijnsoever, J. (2016). IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=58130 ; https://dk.um.si/Dokument.php?id=95833&dn= ; https://plus.si.cobiss.net/opac7/bib/5126187?lang=sl

Chicago Manual of Style (16th Edition):

Dolšak Van Rijnsoever, Jerica. “IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU.” 2016. Masters Thesis, Univerza v Mariboru. Accessed October 18, 2019. https://dk.um.si/IzpisGradiva.php?id=58130 ; https://dk.um.si/Dokument.php?id=95833&dn= ; https://plus.si.cobiss.net/opac7/bib/5126187?lang=sl.

MLA Handbook (7th Edition):

Dolšak Van Rijnsoever, Jerica. “IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU.” 2016. Web. 18 Oct 2019.

Vancouver:

Dolšak Van Rijnsoever J. IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU. [Internet] [Masters thesis]. Univerza v Mariboru; 2016. [cited 2019 Oct 18]. Available from: https://dk.um.si/IzpisGradiva.php?id=58130 ; https://dk.um.si/Dokument.php?id=95833&dn= ; https://plus.si.cobiss.net/opac7/bib/5126187?lang=sl.

Council of Science Editors:

Dolšak Van Rijnsoever J. IZHODNO OBDAVČENJE - DOPUSTNI OKVIRI OBDAVČITVE MIGRACIJ IN PRENOSA PREMOŽENJA ZNOTRAJ EU. [Masters Thesis]. Univerza v Mariboru; 2016. Available from: https://dk.um.si/IzpisGradiva.php?id=58130 ; https://dk.um.si/Dokument.php?id=95833&dn= ; https://plus.si.cobiss.net/opac7/bib/5126187?lang=sl


University of South Africa

28. Doussy, Elizabeth. The taxation of electronic commerce and the implications for current taxation practices in South Africa .

Degree: 2001, University of South Africa

 This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be… (more)

Subjects/Keywords: Electronic commerce; Internet; Web site; Internet service provider; Server; Jurisdiction; Residence; Anti-avoidance; Controlled foreign entity; Tax characterisation; Permanent establishment; Double taxation agreements; Income allocation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Doussy, E. (2001). The taxation of electronic commerce and the implications for current taxation practices in South Africa . (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/842

Chicago Manual of Style (16th Edition):

Doussy, Elizabeth. “The taxation of electronic commerce and the implications for current taxation practices in South Africa .” 2001. Masters Thesis, University of South Africa. Accessed October 18, 2019. http://hdl.handle.net/10500/842.

MLA Handbook (7th Edition):

Doussy, Elizabeth. “The taxation of electronic commerce and the implications for current taxation practices in South Africa .” 2001. Web. 18 Oct 2019.

Vancouver:

Doussy E. The taxation of electronic commerce and the implications for current taxation practices in South Africa . [Internet] [Masters thesis]. University of South Africa; 2001. [cited 2019 Oct 18]. Available from: http://hdl.handle.net/10500/842.

Council of Science Editors:

Doussy E. The taxation of electronic commerce and the implications for current taxation practices in South Africa . [Masters Thesis]. University of South Africa; 2001. Available from: http://hdl.handle.net/10500/842

.