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1. Laumonier, Alexandre. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.

Degree: Docteur es, Droit privé, 2017, Bordeaux

Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes leurs limites, et ce tant en matière de détection des situations à risque que d’échange d’informations ou d’assistance au recouvrement. S’est ainsi faite jour la nécessité, pour certains Etats, de relancer, sur le plan international, des actions de nature coopérative d’un nouveau type pour tenter d'endiguer les pertes budgétaires massives ainsi subies ou consenties. Ces actions, participant tant de la « soft law » que de la règle de droit, menées par l'OCDE comme par l'Union européenne, se concentrent sur deux aspects fondamentaux que sont, d'une part la transparence fiscale et, d'autre part, la lutte contre les pratiques d'érosion de la base imposable et de transfert des bénéfices vers des Etats ou territoires à fiscalité faible ou nulle. L'analyse de ces tentatives de réforme de la fiscalité internationale conduit à s'interroger non seulement sur la méthode utilisée ainsi que sur le contenu des réglementations qui en découlent, mais également sur les perspectives d'avenir de la lutte contre la fraude et l'évasion fiscales internationales. Face aux carences du « nationalisme fiscal », il convient donc de s'interroger sur la pertinence d'une mondialisation de l'impôt lui-même, et ce tant au niveau de la base imposable que des taux d’imposition.

Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have reached their limits in the field of detection of potential risky tax’s situations, exchange of information as well as collection assistance. Some States are willing to revive, on an worldwide level, the international tax cooperation, so as to curb massive budgetary losses they either undergo or consent to. These measures, which are based on « soft law » or on real right rules, are lead by the OECD and the European Union in order to face two main purposes. The first one deals with tax transparency whereas the second one tackles with base erosion and profit shifting towards States and territories with low or nil tax levels. The analysis of these attempts to amend international tax rules leads up to…

Advisors/Committee Members: Deboissy, Florence (thesis director).

Subjects/Keywords: Coopération; Fraude fiscale; Évasion fiscale; International; Paradis fiscaux; Impôt mondial; Cooperation; Tax fraud; Tax avoidance; International; Tax heavens; Worldwide tax; 340

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

APA (6th Edition):

Laumonier, A. (2017). La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. (Doctoral Dissertation). Bordeaux. Retrieved from http://www.theses.fr/2017BORD0762

Chicago Manual of Style (16th Edition):

Laumonier, Alexandre. “La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.” 2017. Doctoral Dissertation, Bordeaux. Accessed October 14, 2019. http://www.theses.fr/2017BORD0762.

MLA Handbook (7th Edition):

Laumonier, Alexandre. “La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance.” 2017. Web. 14 Oct 2019.

Vancouver:

Laumonier A. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. [Internet] [Doctoral dissertation]. Bordeaux; 2017. [cited 2019 Oct 14]. Available from: http://www.theses.fr/2017BORD0762.

Council of Science Editors:

Laumonier A. La coopération fiscale entre Etats dans la lutte contre la fraude et l'évasion fiscales internationales : Interstate cooperation against international tax fraud and tax avoidance. [Doctoral Dissertation]. Bordeaux; 2017. Available from: http://www.theses.fr/2017BORD0762


Uppsala University

2. Summers, James. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses.

Degree: Law, 2018, Uppsala University

The United States’ Tax Cuts and Jobs Act of 2017 (TCJA) changed a 30-year-old definition of the term “intangible property” and added assessment requirements for two different types of “intangible income”, both of which deviate from the newly changed general definition of “intangible” and most common understandings of the meaning of the word.  While it may appear unlikely that a change in meaning of a single word in a large tax code could have a drastic effect on international taxation, the differing definitions of “intangible” create far-reaching tangible consequences.   The TCJA affects the international taxation of US-based corporations for cross-border transactions, among many ways, by employing different definitions of the word “intangible” in three different provisions.  First, it modifies the general statutory definition of “intangible” to specifically include goodwill, workforce in place, and going-concern value will be examined.  Second, it uses an unusually broad definition of “intangible” in the new tax category of global intangible low-taxed income (GILTI); and third, the meaning of “intangible” as used in assessing so-called foreign-derived intangible income (FDII) essentially creates a broad export subsidy.  Each use of the term will also be assessed on how it ties into the TCJA’s intended purpose for the provision in which it appears.  Additionally, they will be assessed on how they compare with established international tax standards provided by the Organization for Economic Co-operation and Development (OECD) and its Base Erosion and Profit Shifting (BEPS) Plan.   By explicitly changing the definition of “intangible property”, it becomes apparent that the TCJA has increased the scope of potential tax liability for US corporations and has brought the US in line with the OECD’s use of the phrase as used in its model convention.   In examining how the GILTI tax is calculated, it will become evident that the tax can be applied to income that is not connected to intangibles despite the seemingly limited scope implied by its name.  Furthermore, a limitation on foreign tax credit means that GILTI might allow at least some continuation of the old worldwide tax system.  While potentially overly-burdensome, GILTI seems to be broadly in line with the BEPS goal towards reducing profit shifting.   As a result of how “intangible” is defined for purposes of determining FDII, two effects become apparent. First, for tax categorization, it encompasses income from both tangible and intangible assets.  Second, it permits deductions that can be construed as an export incentive.

Subjects/Keywords: tax; law; international tax law; intangible; tangible; property; income; definition; territorial tax system; worldwide tax system; OECD; WTO; United States; TCJA; Law; Juridik

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

APA (6th Edition):

Summers, J. (2018). Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Summers, James. “Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses.” 2018. Thesis, Uppsala University. Accessed October 14, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Summers, James. “Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses.” 2018. Web. 14 Oct 2019.

Vancouver:

Summers J. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses. [Internet] [Thesis]. Uppsala University; 2018. [cited 2019 Oct 14]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Summers J. Tangible Intangibles in the United States’ Tax Cuts and Jobs Act : How Mixed Definitions of “Intangible” Lead to Mixed Results in the United States’ Efforts to Close Tax Loopholes, Move to a Territorial Tax System, and Reduce Base Erosion and Profit Shifting Abuses. [Thesis]. Uppsala University; 2018. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352298

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of South Africa

3. Hiepner, Albert James. A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?.

Degree: 1997, University of South Africa

In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,[email protected], principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income. Advisors/Committee Members: Swart, G. J (advisor).

Subjects/Keywords: Source based tax system; The source and residence principles; The case for a hybrid system in South Africa based on both the source and residence principles; Real or dominant source; The apportionment of income between sources; The taxation of passive (investment) income on a worldwide basis (the residence prindple); The taxation of active (business) income on the basis of source; The Act and/or the 1997 Act (Income Tax Act of 1962 and/or Income Tax Act of 1997); Section 9 deeming provisions; International income; Permanent establishment; Interest; Royalties

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

APA (6th Edition):

Hiepner, A. J. (1997). A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?. (Masters Thesis). University of South Africa. Retrieved from http://hdl.handle.net/10500/16948

Chicago Manual of Style (16th Edition):

Hiepner, Albert James. “A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?.” 1997. Masters Thesis, University of South Africa. Accessed October 14, 2019. http://hdl.handle.net/10500/16948.

MLA Handbook (7th Edition):

Hiepner, Albert James. “A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?.” 1997. Web. 14 Oct 2019.

Vancouver:

Hiepner AJ. A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?. [Internet] [Masters thesis]. University of South Africa; 1997. [cited 2019 Oct 14]. Available from: http://hdl.handle.net/10500/16948.

Council of Science Editors:

Hiepner AJ. A critical review of the source and residence principles of taxation of income : a place for both principles in the South African tax system?. [Masters Thesis]. University of South Africa; 1997. Available from: http://hdl.handle.net/10500/16948

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