subject:(tax harmonization)

Rice University

1. Acosta Margain, Jaime. VAT Reform in a Developing Country. A CGE Model with an Informal Sector.

Degree: PhD, Social Sciences, 2013, Rice University

URL: http://hdl.handle.net/1911/77347

► I develop a computable general equilibrium model that quantifies the redistributive effects and the efficiency gains of broadening the base of the Value Added Tax… (more)

Subjects/Keywords: VAT reform; Informal sector; Harmonization tax rates

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APA (6^th Edition):

Acosta Margain, J. (2013). VAT Reform in a Developing Country. A CGE Model with an Informal Sector. (Doctoral Dissertation). Rice University. Retrieved from http://hdl.handle.net/1911/77347

Chicago Manual of Style (16^th Edition):

Acosta Margain, Jaime. “VAT Reform in a Developing Country. A CGE Model with an Informal Sector.” 2013. Doctoral Dissertation, Rice University. Accessed March 08, 2021. http://hdl.handle.net/1911/77347.

MLA Handbook (7^th Edition):

Acosta Margain, Jaime. “VAT Reform in a Developing Country. A CGE Model with an Informal Sector.” 2013. Web. 08 Mar 2021.

Vancouver:

Acosta Margain J. VAT Reform in a Developing Country. A CGE Model with an Informal Sector. [Internet] [Doctoral dissertation]. Rice University; 2013. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1911/77347.

Council of Science Editors:

Acosta Margain J. VAT Reform in a Developing Country. A CGE Model with an Informal Sector. [Doctoral Dissertation]. Rice University; 2013. Available from: http://hdl.handle.net/1911/77347

Univerzitet u Beogradu

2. Vukčević, Ilija V. Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама.

Degree: Pravni fakultet, 2015, Univerzitet u Beogradu

URL: https://fedorabg.bg.ac.rs/fedora/get/o:8552/bdef:Content/get

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Društvene nauke - poresko pravo / Social sciences - tax law

Европска унија (у даљем тексту: ЕУ), за разлику од држава чланица, не употребљава своју… (more)

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Društvene nauke - poresko pravo / Social sciences - tax law

Европска унија (у даљем тексту: ЕУ), за разлику од држава чланица, не употребљава своју надлежност на пољу пореза тако што их сматра извором прихода. Дакле, пореско право ЕУ постоји без обзира на одсуство посебног европског пореског система. Једино се порез на плате и пензије ЕУ чиновника може сматрати правим изворним ЕУ порезом. Као посљедица овога, оних неколико чланова Уговора о функционисању Европске уније (у даљем тексту: УФЕУ) који се експлицитно или индиректно односе на опорезивање, налазе своје оправдање као допринос политикама ЕУ, а посебно постизању унутрашњег тржишта. Док је у области индиректних пореза извршена значајна пореска хармонизација на основу одредаба УФЕУ, које експлицитно предвиђају забрану дискриминације и рестрикција у овој области, у погледу директних пореза не постоји непосредно наметнута обавеза хармонизације националних пореских прописа. Када је ријеч о директном опорезивању, могуће је наћи двије врсте поменутих норми у УФЕУ, иако се у њима нигдје изричито не помиње опорезивање. Прву врсту чине оне у вези са доношењем уредби или директива у области директних пореза (позитивна интеграција). Ово право, Савјет ЕУ црпи из члана 115 УФЕУ, којим се предвиђа генерална хармонизација закона у циљу постизања унутрашњег тржишта. Са друге стране, независно од норми које се тичу опорезивања, УФЕУ пружа грађанима ЕУ права и слободе које гарантују недискриминацију и слободу кретања и предузимања економских активности у оквиру ЕУ. У области директних пореза ова права и слободе су: слобода кретања радника (чланови 45-48), слобода пружања услуга (чланови 56-62), слобода оснивања – предузетништва (чланови 49-55), слобода кретања капитала и плаћања (чланови 63-75), као и право на слободу кретања и резидентства - пословног настана (члан 21). Овај корпус слобода и права штити се путем тзв. негативне интеграције, тако што Суд правде Европске уније (у даљем тексту: СПЕУ) доноси пресуде којима ставља ван снаге одредбе националног пореског права које их нарушавају.

Advisors/Committee Members: Popović, Dejan, 1950-.

Subjects/Keywords: EU Tax Law; CJEU case practice; fundamental freedoms; tax discrimination; tax harmonization

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

APA (6^th Edition):

Vukčević, I. V. (2015). Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама. (Thesis). Univerzitet u Beogradu. Retrieved from https://fedorabg.bg.ac.rs/fedora/get/o:8552/bdef:Content/get

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

Chicago Manual of Style (16^th Edition):

Vukčević, Ilija V. “Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама.” 2015. Thesis, Univerzitet u Beogradu. Accessed March 08, 2021. https://fedorabg.bg.ac.rs/fedora/get/o:8552/bdef:Content/get.

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

MLA Handbook (7^th Edition):

Vukčević, Ilija V. “Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама.” 2015. Web. 08 Mar 2021.

Vancouver:

Vukčević IV. Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама. [Internet] [Thesis]. Univerzitet u Beogradu; 2015. [cited 2021 Mar 08]. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:8552/bdef:Content/get.

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

Council of Science Editors:

Vukčević IV. Утицај судске праксе Суда правде Европске уније на област опорезивања : усклађеност система директног опорезивања Црне Горе са основним слободама. [Thesis]. Univerzitet u Beogradu; 2015. Available from: https://fedorabg.bg.ac.rs/fedora/get/o:8552/bdef:Content/get

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

Università degli Studi di Bergamo

3. MORETTI, Marcello. Autonomia tributaria locale e integrazione europea.

Degree: 2015, Università degli Studi di Bergamo

URL: http://hdl.handle.net/10446/33694

► The main aim of this thesis is to understand which principles regulate the relationship between the domestic allocation of the power to tax and the… (more)

Subjects/Keywords: fiscal federalism; European Union - EU Tax Law; negative harmonization; positive harmonization; self-government power to tax; IUS/12 - Diritto Tributario

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APA (6^th Edition):

MORETTI, M. (2015). Autonomia tributaria locale e integrazione europea. (Thesis). Università degli Studi di Bergamo. Retrieved from http://hdl.handle.net/10446/33694

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

Chicago Manual of Style (16^th Edition):

MORETTI, Marcello. “Autonomia tributaria locale e integrazione europea.” 2015. Thesis, Università degli Studi di Bergamo. Accessed March 08, 2021. http://hdl.handle.net/10446/33694.

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

MLA Handbook (7^th Edition):

MORETTI, Marcello. “Autonomia tributaria locale e integrazione europea.” 2015. Web. 08 Mar 2021.

Vancouver:

MORETTI M. Autonomia tributaria locale e integrazione europea. [Internet] [Thesis]. Università degli Studi di Bergamo; 2015. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10446/33694.

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

Council of Science Editors:

MORETTI M. Autonomia tributaria locale e integrazione europea. [Thesis]. Università degli Studi di Bergamo; 2015. Available from: http://hdl.handle.net/10446/33694

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

University of Helsinki

4. Kurusiov, Andrej. Environmental taxation and tax harmonization.

Degree: Department of Political Science; Helsingfors universitet, Allmän statslära, Institutionen för, 2008, University of Helsinki

URL: http://hdl.handle.net/10138/10866

► This theoretical work is largely based on two papers on international tax harmonization, environmental taxation and tax competition. In particular, the papers "Agglomeration, integration and… (more)

Subjects/Keywords: agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation; agglomeration; tax competition; tax harmonization; polluting technology; pollution; emissions; environmental taxation

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

APA (6^th Edition):

Kurusiov, A. (2008). Environmental taxation and tax harmonization. (Masters Thesis). University of Helsinki. Retrieved from http://hdl.handle.net/10138/10866

Chicago Manual of Style (16^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Masters Thesis, University of Helsinki. Accessed March 08, 2021. http://hdl.handle.net/10138/10866.

MLA Handbook (7^th Edition):

Kurusiov, Andrej. “Environmental taxation and tax harmonization.” 2008. Web. 08 Mar 2021.

Vancouver:

Kurusiov A. Environmental taxation and tax harmonization. [Internet] [Masters thesis]. University of Helsinki; 2008. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10138/10866.

Council of Science Editors:

Kurusiov A. Environmental taxation and tax harmonization. [Masters Thesis]. University of Helsinki; 2008. Available from: http://hdl.handle.net/10138/10866

Technical University of Lisbon

5. Rodrigues, Ana Sofia Ferreira. IRC - matéria colectável comum consolidada : caso aplicado.

Degree: 2012, Technical University of Lisbon

URL: http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/10993

►

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

A idealização de uma política de harmonização fiscal em matéria de tributação das sociedades remonta à instituição do… (more)

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

A idealização de uma política de harmonização fiscal em matéria de tributação das sociedades remonta à instituição do Mercado Único. Pese embora, os peritos em matéria fiscal fundamentem que este cenário poderia mitigar as distorções e obstáculos de natureza fiscal existentes no seio da União Europeia, a convergência dos diferentes regimes fiscais de cada EM jamais se apresentou tarefa fácil, porquanto suscitar apreensão pelo Estados intervenientes ao nível da perda de soberania, da quebra das receitas fiscais e do desincentivo ao Investimento Directo Estrangeiro, entre outros. Mediante os últimos objectivos fixados pela UE no início do século XXI, em adaptar a fiscalidade ao novo enquadramento económico e reforçar a eficácia do mercado interno, foi proposta pela Comissão Europeia em matéria de convergência fiscal, a introdução de uma matéria colectável comum consolidada para as sociedades cujas actividades se desenvolvam ao nível transfronteiriço. Esta medida, embora aceite no meio empresarial, mostra-se complexa, mercê das inúmeras alterações legislativas que a mesma propõe aos sistemas fiscais até então preceituados no ordenamento jurídico dos EM. Assim, tem suscitado, inúmeros estudos sobre o impacto fiscal da sua adopção, nomeadamente sobre a aplicabilidade e respectivos efeitos colaterais da fórmula de repartição da MCCCIS, aguardando-se pela sua aprovação tão breve quanto possível. O case study é um exemplo prático, embora apenas aplicável ao cenário analisado, dos efeitos advindos da aplicação de uma fórmula de repartição (embora a carga fiscal do Grupo diminuísse via aplicação do método MCCCIS (aproximadamente 30%), determinadas subsidiárias viram o seu IS aumentar substancialmente.

The idea of a corporate income tax harmonization policy dates back to the beginning of the EU Single Market. Despite such experts opinions, which believe in tax harmonization as a way to address the underlying tax obstacles within the European Union, reach convergence over 27 different Corporate Income Tax Systems has proven to be difficult. The loss of sovereignty, the decrease in tax revenues and the disincentive to foreign direct investment have made governments of some State Members more sensitive to changes arising from tax harmonization. However, through the recent strategic goals set down by the European Union in order to adapt company taxation to the new economic framework and to achieve a more efficient Internal Market, the European Commission on 16 March 2011 proposed a common system for calculating the tax base of business operating in the EU. In spite of the common consolidated EU tax base scheme has been quickly accepted in the business community, given its implementation could be complex, numerous reports and even study cases about its tax impact have been issued, and more will be until the final version has been approved. The case study presented is a practical example of the consequences that could be arise from the CCCTB method, namely from the…

Advisors/Committee Members: Santos, Pedro.

Subjects/Keywords: Mercado Único; Harmonização Fiscal; MCCIS; EU Single Market; Tax Harmonization; CCCTB

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

APA (6^th Edition):

Rodrigues, A. S. F. (2012). IRC - matéria colectável comum consolidada : caso aplicado. (Thesis). Technical University of Lisbon. Retrieved from http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/10993

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

Chicago Manual of Style (16^th Edition):

Rodrigues, Ana Sofia Ferreira. “IRC - matéria colectável comum consolidada : caso aplicado.” 2012. Thesis, Technical University of Lisbon. Accessed March 08, 2021. http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/10993.

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

MLA Handbook (7^th Edition):

Rodrigues, Ana Sofia Ferreira. “IRC - matéria colectável comum consolidada : caso aplicado.” 2012. Web. 08 Mar 2021.

Vancouver:

Rodrigues ASF. IRC - matéria colectável comum consolidada : caso aplicado. [Internet] [Thesis]. Technical University of Lisbon; 2012. [cited 2021 Mar 08]. Available from: http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/10993.

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

Council of Science Editors:

Rodrigues ASF. IRC - matéria colectável comum consolidada : caso aplicado. [Thesis]. Technical University of Lisbon; 2012. Available from: http://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/10993

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

6. Marco Bruno Miranda Clementino. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária.

Degree: 2007, Universidade Federal do Rio Grande do Norte

URL: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=1068

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Tendo surgido diante da crescente interdependência nas relações internacionais, a integração regional foi concebida como contraponto aos efeitos da globalização, com notável influência na política… (more)

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Tendo surgido diante da crescente interdependência nas relações internacionais, a integração regional foi concebida como contraponto aos efeitos da globalização, com notável influência na política e no direito, desde o embrião da experiência européia. Na América Latina, as idéias de integração regional ganharam corpo a partir da década de 60, tendo no MERCOSUL a experiência com objetivos mais audaciosos. Todavia, nem mesmo o MERCOSUL conseguiu atingir por completo seus objetivos e muito menos avançar no processo de integração regional. Diferentemente do que ocorreu na Europa, no MERCOSUL nem mesmo a criação do mercado comum foi concluída, tendo a experiência, ao longo de sua curta história, vislumbrado sucessivos fracassos. Do ponto de vista jurídico, essa circunstância pode ser atribuída à não adoção da supranacionalidade, a fim de que as decisões do MERCOSUL possam ser diretamente executadas nos direitos nacionais sem a necessidade de procedimentos burocráticos de incorporação de normas. Dentre os Estados da América Latina, o Brasil está entre os mais fechados à integração regional, pela rigidez da Constituição Federal de 1988 e, sobretudo, pelo conservadorismo dos juristas em relação à abertura do sistema jurídico às normas internacionais. No Brasil, os paradigmas de interpretação têm sempre como ponto de partida a soberania nacional, tratando o direito internacional como um referencial secundário e de menor importância. Os problemas se tornam ainda mais visíveis no que diz respeito à tributação, um tema que exerce uma grande influência na integração regional, por força de seu impacto econômico, exigindo a execução de políticas de harmonização tributária compatíveis com os níveis de integração regional almejados. Entretanto, diante da inflação de disposições sobre o Sistema Tributário Nacional na Constituição Federal de 1988, iniciativas de modificação estrutural do fenômeno tributário enfrentam enormes dificuldades de implementação. Na verdade, depois de duas Reformas Tributárias, o Brasil ainda não conseguiu promover as adaptações necessárias para fazer frente à integração regional. Verificou-se que, sem a adoção da supranacionalidade, é impossível implantar no Brasil as medidas necessárias à integração regional. Contudo, também se demonstrou que existem alternativas hermenêuticas viáveis que permitem a introdução da supranacionalidade, mesmo diante do perfil da Constituição Federal de 1988, através da revisão do conceito de soberania nos seus moldes tradicionais

As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common…

Advisors/Committee Members: Artur Cortez Bonifácio, Edilson Pereira Nobre Júnior, Margarida de Oliveira Cantarelli.

Subjects/Keywords: Integração; Constituição, Harmonização tributária; DIREITO; Integration; Constitution; Tax harmonization

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

APA (6^th Edition):

Clementino, M. B. M. (2007). A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária. (Thesis). Universidade Federal do Rio Grande do Norte. Retrieved from http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=1068

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

Chicago Manual of Style (16^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária.” 2007. Thesis, Universidade Federal do Rio Grande do Norte. Accessed March 08, 2021. http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=1068.

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

MLA Handbook (7^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária.” 2007. Web. 08 Mar 2021.

Vancouver:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária. [Internet] [Thesis]. Universidade Federal do Rio Grande do Norte; 2007. [cited 2021 Mar 08]. Available from: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=1068.

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

Council of Science Editors:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária. [Thesis]. Universidade Federal do Rio Grande do Norte; 2007. Available from: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=1068

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

Universidade do Rio Grande do Norte

7. Clementino, Marco Bruno Miranda. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .

Degree: 2007, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/14005

► As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law,… (more)

▼ As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept Advisors/Committee Members: Nobre Júnior, Edilson Pereira (advisor), CPF:43045928404 (advisor), http://lattes.cnpq.br/6219856215182127 (advisor).

Subjects/Keywords: Integração; Constituição, Harmonização tributária; Integration; Constitution; Tax harmonization

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

APA (6^th Edition):

Clementino, M. B. M. (2007). A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . (Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/14005

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

Chicago Manual of Style (16^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Thesis, Universidade do Rio Grande do Norte. Accessed March 08, 2021. http://repositorio.ufrn.br/handle/123456789/14005.

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

MLA Handbook (7^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Web. 08 Mar 2021.

Vancouver:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Internet] [Thesis]. Universidade do Rio Grande do Norte; 2007. [cited 2021 Mar 08]. Available from: http://repositorio.ufrn.br/handle/123456789/14005.

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

Council of Science Editors:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Thesis]. Universidade do Rio Grande do Norte; 2007. Available from: http://repositorio.ufrn.br/handle/123456789/14005

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

Mykolas Romeris University

8. Gražulytė, Inga. Mokesčių politika Europos Sąjungoje.

Degree: Master, Economics, 2008, Mykolas Romeris University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_134424-00051 ;

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Europos Sąjungos mokesčių politika suprantama, kaip šalių narių nacionalinių vyriausybių bei Bendrijos institucijų veiklos apmokestinimo srityje kompetencija ir tarpusavio veiksmų derinimas, mokesčių sistemos valdymas vidutiniu… (more)

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Europos Sąjungos mokesčių politika suprantama, kaip šalių narių nacionalinių vyriausybių bei Bendrijos institucijų veiklos apmokestinimo srityje kompetencija ir tarpusavio veiksmų derinimas, mokesčių sistemos valdymas vidutiniu ir ilguoju socialinės-ekonominės raidos laikotarpiu; metodai ir būdai, sąlygojantys tam tikrų ilgalaikių apmokestinimo norm�� taikymą, deklaravimą bei surinkimą. Mokesčių politika turi užtikrinti sklandų bendrosios rinkos veikimą ir laisvą prekybą, sukurti vienodas konkurencines sąlygas, užtikrinti laisvą kapitalo judėjimą ir efektyvų išteklių paskirstymą, apsaugoti šalių mokestines pajamas, užtikrinti, kad būtų paisoma verslo logikos ir sumažinti mokesčių administravimo kaštus bei didinti mokesčių taisyklių skaidrumą. ES mokesčių sistemą sudaro tiesioginiai mokesčiai (fizinių asmenų pajamos ir juridinių asmenų pelnas) ir netiesioginiai mokesčiai (PVM, akcizai, muitai, energijos šaltinių ir ekologiniai bei transporto priemonių mokesčiai). ES lygiu tiesiogiai reglamentuojamas netiesioginis apmokestinimas, įgyvendinamas per harmonizavimo priemones. Dėl savo mobilaus pobūdžio, tiesioginės įtakos laisvosios rinkos kūrimuisi ir efektyviam funkcionavimui, tiesioginių mokesčių sistema taip pat yra harmonizuojama remiantis antrinės teisės dokumentais bei Europos Teisingumo teismo formuojama teisine praktika. Mokesčių harmonizavimas įgalintų išvengti esminių kliūčių: mokestinio sukčiavimo, diskriminacijos ir dvigubo apmokestinimo, mokesčių vengimo ir... [toliau žr. visą tekstą]

European Union tax policy is determinable as activity and common action coordination of national governments of member states and Community institutions in taxation field, taxation‘s systems administration for medium and long time term of social – economical development; methods and manners for particular long time taxation‘s rules application, declaration and collecting. Tax policy is designed to ensure common market functioning and free trade, to establish equal conditions of competition, to guaranty free movement of capital and efficient redistribution of incomes, to protect member states‘ tax incomes, to ensure the following business rationality and minimize spending on tax administration and reinforce taxation rules clearness. EU taxation system comprises direct taxes (personal incomes and corporate incomes) and indirect taxes (VAT, excise duties, customs duties, energy, ecological and vehicle taxes). Indirect taxes are directly regulated and harmonized by Community law. Considering the mobility and direct influence for free market establishing and functioning, direct taxes systems are either in harmonizing process under the principles of soft law and European Court of Justice leading cases. Tax harmonization could enable to avoid the main obstacles: tax fraud, discrimination and double taxation, tax evasion and and harmful tax competition. Tax competition influences the main taxation changes. The impact of harmful tax competition evidences in losses of investments,... [to full text]

Advisors/Committee Members: Smalakienė, Egidija (Master’s thesis supervisor), Rakauskienė, Ona,Gražina (Master’s thesis reviewer), Miškinis, Algirdas (Master’s degree committee chair), Strumskis, Mindaugas (Master’s degree committee member), Raišutis, Aivaras (Master’s degree committee member), Visockaitė, Audra (Master’s degree session secretary), Subačienė, Rasa (Master’s degree committee member), Darulienė, Lina (Master’s degree committee member), Daujotaitė, Dalia (Master’s degree committee member), Novikevičius, Vaitiekus (Master’s degree committee member), Vasarienė, Dalia (Master’s degree committee member), Kaušinis, Edvardas (Master’s degree committee member).

Subjects/Keywords: Mokesčių politika; Harmonizavimas; Rinkos kliūtys; Tax policy; Harmonization; Market obstacles

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

APA (6^th Edition):

Gražulytė, Inga. (2008). Mokesčių politika Europos Sąjungoje. (Masters Thesis). Mykolas Romeris University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_134424-00051 ;

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

Chicago Manual of Style (16^th Edition):

Gražulytė, Inga. “Mokesčių politika Europos Sąjungoje.” 2008. Masters Thesis, Mykolas Romeris University. Accessed March 08, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_134424-00051 ;.

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

MLA Handbook (7^th Edition):

Gražulytė, Inga. “Mokesčių politika Europos Sąjungoje.” 2008. Web. 08 Mar 2021.

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

Vancouver:

Gražulytė, Inga. Mokesčių politika Europos Sąjungoje. [Internet] [Masters thesis]. Mykolas Romeris University; 2008. [cited 2021 Mar 08]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_134424-00051 ;.

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

Council of Science Editors:

Gražulytė, Inga. Mokesčių politika Europos Sąjungoje. [Masters Thesis]. Mykolas Romeris University; 2008. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2008~D_20080207_134424-00051 ;

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

Technical University of Lisbon

9. Silva, António Sampaio Cândido da. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.

Degree: 2016, Technical University of Lisbon

URL: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190

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Mestrado em Finanças

Num mundo global, as empresas tem desenvolvido as suas atividades em diversos países da União Europeia tendo que enfrentar alguns obstáculos económicos… (more)

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Mestrado em Finanças

Num mundo global, as empresas tem desenvolvido as suas atividades em diversos países da União Europeia tendo que enfrentar alguns obstáculos económicos e fiscais. Desde os tempos primórdios, de 1950, as Comunidades Europeias cujo objetivo primário é a aproximação das Nações do Velho Continente, temos visto uma proliferação do desenvolvimento de negócios e empresas para além fronteiras na Europa. Este crescimento corporativo internacional levou ao aparecimento de distorções e erosões fiscais, devido ao fluxo de capital entre Nações que levantam algumas preocupações sobre a capacidade dos Governos de aplicar a sua legislação fiscal relativamente aos impostos corporativos. Esta é uma das grandes inquietações da Autoridade Fiscal e Aduaneira da União Europeia, que ao longo destes últimos anos tem procurado por um método eficaz de harmonização fiscal onde todos os 28 Estados Membros pudessem depender, assim como fortalecer o Mercado Único. Em 2001, foi introduzida a ideia da Matéria Coletável Comum Consolidada onde mais tarde, em 2011, deu lugar à apresentação da Proposta Diretiva de Matéria Coletável Comum Consolidada do Imposto sobre as Sociedades (MCCCIS) como uma solução para a harmonização fiscal corporativa. Contudo, os estudos preliminares demonstraram que a resposta para o problema em questão, não seria a melhor resposta, no momento, visto que traria distorções adicionais aquando a substituição pelos Sistemas Fiscais dos 28 Estados Membros. Este trabalho demonstra que em Portugal, a diferença entre o Sistema Fiscal atual e a implementação do MCCCIS é reduzida e não traria qualquer vantagem para a harmonização fiscal corporativa.

In a global world, companies that develop its activities in many countries of the European Union, have to face many economic and fiscal obstacles. Since the dawn, in 1950, of the European Communities, which main objectives were to bring the Old Continent Nations together, we have seen a proliferation of cross-countries business development and the establishment of multinational companies throughout Europe. This cross-border corporation growth led to some tax distortions and erosions, mainly regarding the capital shifting between nations raising some concerns about the ability of Governments to apply their own tax legislation, essentially the corporate tax. This is one of the main concerns of the European Commission Taxation and Customs Union that throughout the past years have been researching for a tax harmonization method in which all 28 Member States could rely on and empower the Single Market. In 2001, the idea of a common consolidated tax base was introduced which led later on, in 2011, the introduction of the Directive?s Proposal of a Common Consolidated Corporate Tax Base (CCCTB) as the inner solution for corporate tax harmonization. Although, preliminary studies showed us that it could not be, for now, the answer for the issue at hand due to the distortions that may create replacing the 28 Member States tax legislation in force in the European Union. This…

Advisors/Committee Members: Sarmento, Joaquim.

Subjects/Keywords: Harmonização Fiscal; Legislação Fiscal; Matéria Coletável; MCCCIS; Mercado Único; Tax Harmonization; Tax Legislation; Tax Base; CCCTB; Single Market

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

APA (6^th Edition):

Silva, A. S. C. d. (2016). The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. (Thesis). Technical University of Lisbon. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190

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

Chicago Manual of Style (16^th Edition):

Silva, António Sampaio Cândido da. “The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.” 2016. Thesis, Technical University of Lisbon. Accessed March 08, 2021. https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190.

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

MLA Handbook (7^th Edition):

Silva, António Sampaio Cândido da. “The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal.” 2016. Web. 08 Mar 2021.

Vancouver:

Silva ASCd. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. [Internet] [Thesis]. Technical University of Lisbon; 2016. [cited 2021 Mar 08]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190.

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

Council of Science Editors:

Silva ASCd. The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal. [Thesis]. Technical University of Lisbon; 2016. Available from: https://www.rcaap.pt/detail.jsp?id=oai:www.repository.utl.pt:10400.5/13190

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

Brno University of Technology

10. Kožnarová, Hana. Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/13345

► The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic… (more)

Subjects/Keywords: Daňová harmonizace; nepřímé daně; daňový systém; daň z přidané hodnoty.; Tax harmonization; indirect taxes; tax system; value added tax.

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

APA (6^th Edition):

Kožnarová, H. (2019). Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/13345

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

Chicago Manual of Style (16^th Edition):

Kožnarová, Hana. “Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/13345.

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

MLA Handbook (7^th Edition):

Kožnarová, Hana. “Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union.” 2019. Web. 08 Mar 2021.

Vancouver:

Kožnarová H. Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/13345.

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

Council of Science Editors:

Kožnarová H. Harmonizace nepřímých daní v Evropské unii: Indirect Tax Harmonization in the European Union. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/13345

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

11. Καρακώστα, Ουράνια. Essays on tax competition.

Degree: 2009, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών

URL: http://hdl.handle.net/10442/hedi/17243

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The first Chapter, focuses on a particular (and very popular) form of indirect tax harmonization, when the (good) market is imperfectly competitive (and homogenous). It… (more)

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The first Chapter, focuses on a particular (and very popular) form of indirect tax harmonization, when the (good) market is imperfectly competitive (and homogenous). It discusses the implication of tax harmonization for welfare when the governments raise revenues to provide global public goods. It shows that, under certain indirect tax harmonization will generate potential Pareto improvements. And, interestingly, this is true independently of the tax principle in place (destination or origin). Chapter two analyzes a simple model of imperfect commodity tax competition in a federal system where fiscal externalities arise not only horizontally across the `states' but also vertically between levels of government. Commodity taxation can take place either under the destination or origin principle and taxes can be either specific or ad valorem. Within such framework the interplay between the vertical tax externalities, that arise due to the commonality of the tax base, and the horizontal tax externalities associated with inter-state trade is explored. It is shown that independently of the tax principle and the type of tax levied, state taxation is too low (high), from an equilibrium point of view, if and only if consumers place a high (low) valuation on the state public expenditure relative to the federal. Chapter three focuses on capital taxation in a federal system too, extending, in particular, the model of Keen and Kotsogiannis (2002) to ad valorem taxation. It shows that, although under ad valorem taxation the fiscal externalities can be of any sign, the welfare implications of lower-level government ad-valorem taxation critically depends (as in Chapter two) on the deviation of the marginal valuation of federal public expenditure from the marginal valuation of lower-level government public expenditure. Chapter four returns to tax harmonization but it does so within an environment in which there is product differentiation. The analysis focuses on the welfare implication of a specific tax harmonization rule under both the destination and origin regimes but under different settings of international duopoly (Cournot and Bertrand). Chapter five re-examines the Keen and Lighart (2005) proposition by allowing governments to provide, with the tax revenues collected, a public good. It is shown that, in contrast to the Keen and Lighart (2005) results, in the presence of public goods the desirability of tariff and tax reforms is ambiguous.

Το πρώτο κεφάλαιο αναφέρεται στις επιπτώσεις της φορολογικής εναρμόνισης στην ευημερία, σε ένα πλαίσιο με δύο χώρες και ατελή ανταγωνισμό, όταν τα δημόσια αγαθά είναι παγκόσμια. Καθορίζονται οι προϋποθέσεις κάτω από τις οποίες η φορολογική εναρμόνιση θα οδηγήσει σε βελτίωση κατά Paretο υπό τη φορολογική αρχή της χώρας προορισμού αλλά και τη φορολογική αρχή της χώρας προέλευσης. Το δεύτερο κεφάλαιο διερευνά την αλληλεπίδραση μεταξύ των κάθετων φορολογικών εξωτερικών επιδράσεων που προκύπτουν σε ένα ομοσπονδιακό σύστημα λόγω της κοινής φορολογικής βάσης των δυο επιπέδων διακυβέρνησης και των…

Subjects/Keywords: Φορολογικός ανταγωνισμός; Φορολογική εναρμόνιση; Tax competition; Tax harmonization

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

APA (6^th Edition):

Καρακώστα, . �. (2009). Essays on tax competition. (Thesis). Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Retrieved from http://hdl.handle.net/10442/hedi/17243

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

Chicago Manual of Style (16^th Edition):

Καρακώστα, Ουράνια. “Essays on tax competition.” 2009. Thesis, Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών. Accessed March 08, 2021. http://hdl.handle.net/10442/hedi/17243.

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

MLA Handbook (7^th Edition):

Καρακώστα, Ουράνια. “Essays on tax competition.” 2009. Web. 08 Mar 2021.

Vancouver:

Καρακώστα �. Essays on tax competition. [Internet] [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2009. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/10442/hedi/17243.

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

Council of Science Editors:

Καρακώστα �. Essays on tax competition. [Thesis]. Athens University Economics and Business (AUEB); Οικονομικό Πανεπιστήμιο Αθηνών; 2009. Available from: http://hdl.handle.net/10442/hedi/17243

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

Brno University of Technology

12. Hrad, Zdeněk. Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/14137

► The Bachelor’s Thesis focuses on taxation of corporations. It compares taxation of corporations in the Czech Republic and in The France Republic. The thesis contains… (more)

Subjects/Keywords: Česká Republika; Francie; daň; daňový poplatník; daňová harmonizace; daňová soustava; právnická osoba.; The Czech Republic; France; tax; tax-payer; tax harmonization; tax system; corporation.

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

APA (6^th Edition):

Hrad, Z. (2019). Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/14137

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

Chicago Manual of Style (16^th Edition):

Hrad, Zdeněk. “Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/14137.

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

MLA Handbook (7^th Edition):

Hrad, Zdeněk. “Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison.” 2019. Web. 08 Mar 2021.

Vancouver:

Hrad Z. Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/14137.

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

Council of Science Editors:

Hrad Z. Komparace zdaňování právnických osob v České republice a ve Francii: Taxation of Legal Entities in the Czech Republic and France - a Comparison. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/14137

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

Mykolas Romeris University

13. Vaitkūnas, Mantas. Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje.

Degree: Master, Law, 2011, Mykolas Romeris University

URL: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_131556-37087 ;

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Šiame magistro baigiamajame darbe nagrinėjamas pelno apmokestinimas Europos Sąjungos valstybėse narėse. Dėl egzistuojančių 27 skirtingų pelno mokesčio sistemų iškila sunkumai užtikrinant laisvo kapitalo judėjimą bei… (more)

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Šiame magistro baigiamajame darbe nagrinėjamas pelno apmokestinimas Europos Sąjungos valstybėse narėse. Dėl egzistuojančių 27 skirtingų pelno mokesčio sistemų iškila sunkumai užtikrinant laisvo kapitalo judėjimą bei tuo pačiu įgyvendinant vidaus rinkos veikimą. Todėl Europos institucijos priėmė kelias direktyvas, kurių tikslas buvo panaikinti dvigubą paskirstyto pelno apmokestinimą tarp motininių-dukterinių įmonių bei nustatyti, kai dalyvauja kelių valstybių narių įmonės, dėl reorganizavimo ar turto perleidimo operacijų atsiradusio turto padidėjimo pelno apmokestinimo atidėjimą. Taip pat ES valstybės yra pasirašiusios Arbitražo konvenciją, skirtą dvigubo pelno apmokestinimo išvengimui koreguojant asocijuotų įmonių pelną. Reikšmingą vietą reguliavimo tvarkoje užima Europos Sąjungos Teisingumo Teismo sprendimai, kurie atskleidžia valstybių narių pelno apmokestinimo sistemų skirtingą reziduojančių ir nereziduojančių įmonių traktavimą. Dėl šios ir kitų priežasčių yra svarstomos pelno mokesčio harmonizavimo galimybės, kurios ypač iškilo per pastarąjį dešimtmetį, sustiprėjus pelno mokesčio konkurencijos mastams. Lietuvoje pelno apmokestinimo tema, kiek tai liečia Europos Sąjungos teisę bei harmonizavimo galimybes, praktiškai nėra aptarta, todėl iškilo būtinybė ją išanalizuoti. Šiame darbe siekiama atskleisti pagrindinius pelno apmokestinimo elementus bei pelno apmokestinimo priežastis. Taip pat analizuojamos direktyvos ir ETT jurisprudencija pelno apmokestinimo srityje. Siekiama... [toliau žr. visą tekstą]

This master’s thesis analyses corporate income taxation in the EU Member States. The current existence of 27 disparate corporate tax systems causes difficulties on ensuring the free movement of capital and on the internal market effect. Therefore, the couple of directives have been adopted by the authorities. The EU Parent-Subsidiary Directive introduced common rules on dividend payments with the aim of eliminating double taxation of profits distributed in the form of dividends by a subsidiary of one EU member state to a parent company established in another member state. The Merger Directive provides for deferred taxation of capital gains arising from cross-border corporate restructuring. Also, the Member States have adopted the Arbitration Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises. The European Union Court of Justice has played a major role in the revealing income tax systems of Member States in the discriminatory treatment of permanent establishments and local enterprises. The corporate tax competition has emerged especially over the past decade, therefore the idea of corporate tax harmonization in the EU is discussed. In Lithuania topic of corporate income taxation almost hasn't analyzed. So it has become necessary to consider. Master's thesis aims to reveal the essential elements of the corporate tax and the existing reasons for taxing corporate income. It also examines the Directives and the... [to full text]

Advisors/Committee Members: Novikevičius, Vaitiekus (Master’s thesis supervisor), Miškinis, Algirdas (Master’s thesis advisor), Strumskis, Mindaugas (Master’s degree committee member), Miškinis, Algirdas (Master’s degree committee member), Černius, Gintaras (Master’s thesis reviewer), Černius, Gintaras (Master’s degree committee member), Rimkus, Vladas (Master’s degree committee member), Zupkaitis, Dainius (Master’s degree committee chair).

Subjects/Keywords: Pelno mokestis; Harmonizavimas; Pelno mokesčio tarifas; Pelno mokesčio konkurencija; Nuolatinė buveinė; Corporate income tax; Harmonization; Corporate tax rate; Corporate tax competition; Permanent establishment

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

APA (6^th Edition):

Vaitkūnas, Mantas. (2011). Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje. (Masters Thesis). Mykolas Romeris University. Retrieved from http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_131556-37087 ;

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

Chicago Manual of Style (16^th Edition):

Vaitkūnas, Mantas. “Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje.” 2011. Masters Thesis, Mykolas Romeris University. Accessed March 08, 2021. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_131556-37087 ;.

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

MLA Handbook (7^th Edition):

Vaitkūnas, Mantas. “Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje.” 2011. Web. 08 Mar 2021.

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

Vancouver:

Vaitkūnas, Mantas. Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje. [Internet] [Masters thesis]. Mykolas Romeris University; 2011. [cited 2021 Mar 08]. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_131556-37087 ;.

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

Council of Science Editors:

Vaitkūnas, Mantas. Pelno apmokestinimas Lietuvoje ir Europos Sąjungoje. [Masters Thesis]. Mykolas Romeris University; 2011. Available from: http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110124_131556-37087 ;

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

Brno University of Technology

14. Kubačková, Katarína. Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/18011

► The aim of my bachelor thesis is to summarize present information, studies and equal tax proposals, and through the comparison of the tax burden of… (more)

Subjects/Keywords: daň; harmonizace daní v EU; daňová reforma; rovná daň; daňové zatížení; tax; tax harmonization in the EU; fiscal reform; the equal tax; fiscal burden

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

APA (6^th Edition):

Kubačková, K. (2019). Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/18011

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

Chicago Manual of Style (16^th Edition):

Kubačková, Katarína. “Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/18011.

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

MLA Handbook (7^th Edition):

Kubačková, Katarína. “Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages.” 2019. Web. 08 Mar 2021.

Vancouver:

Kubačková K. Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/18011.

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

Council of Science Editors:

Kubačková K. Rovná daň a její výhody a nevýhody: The Equal Tax and its Advantages and Disadvantages. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/18011

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

Brno University of Technology

15. Kopecká, Jana. Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/26253

► The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance… (more)

Subjects/Keywords: mezinárodní daňové plánování; daňová optimalizace; nadnárodní společnosti; harmonizace zdanění; dvojí zdanění; efektivní daňová sazba; international tax planning; tax optimalization; multinational companies; harmonization of taxation; double taxation; the effective tax rate

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

APA (6^th Edition):

Kopecká, J. (2018). Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/26253

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

Chicago Manual of Style (16^th Edition):

Kopecká, Jana. “Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization.” 2018. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/26253.

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

MLA Handbook (7^th Edition):

Kopecká, Jana. “Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization.” 2018. Web. 08 Mar 2021.

Vancouver:

Kopecká J. Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/26253.

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

Council of Science Editors:

Kopecká J. Mezinárodní daňové plánování a optimalizace: International Tax Planning and Optimization. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/26253

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

Brno University of Technology

16. Gašperčík, Róbert. Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/33489

► Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts,… (more)

Subjects/Keywords: daň z příjmu právnických osob; společný základ daně; CCTB; přímé daně; daňová harmonizace.; Corporate income tax; common tax base; CCTB; direct taxes; tax harmonization.

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

APA (6^th Edition):

Gašperčík, R. (2019). Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/33489

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

Chicago Manual of Style (16^th Edition):

Gašperčík, Róbert. “Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/33489.

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

MLA Handbook (7^th Edition):

Gašperčík, Róbert. “Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base.” 2019. Web. 08 Mar 2021.

Vancouver:

Gašperčík R. Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/33489.

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

Council of Science Editors:

Gašperčík R. Společný konsolidovaný základ daně z příjmů právnických osob: Common Consolidated Corporate Tax Base. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/33489

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

Universidade do Rio Grande do Norte

17. Clementino, Marco Bruno Miranda. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .

Degree: 2007, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/14005

► As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law,… (more)

▼ As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept Advisors/Committee Members: Nobre Júnior, Edilson Pereira (advisor), CPF:43045928404 (advisor), http://lattes.cnpq.br/6219856215182127 (advisor).

Subjects/Keywords: Integração; Constituição, Harmonização tributária; Integration; Constitution; Tax harmonization

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

APA (6^th Edition):

Clementino, M. B. M. (2007). A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/14005

Chicago Manual of Style (16^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Masters Thesis, Universidade do Rio Grande do Norte. Accessed March 08, 2021. http://repositorio.ufrn.br/handle/123456789/14005.

MLA Handbook (7^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Web. 08 Mar 2021.

Vancouver:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2007. [cited 2021 Mar 08]. Available from: http://repositorio.ufrn.br/handle/123456789/14005.

Council of Science Editors:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Masters Thesis]. Universidade do Rio Grande do Norte; 2007. Available from: http://repositorio.ufrn.br/handle/123456789/14005

18. Lagtati, Kamal. Les succursales en droit international et européen. : Branches in international and European law.

Degree: Docteur es, Droit privé, 2011, Clermont-Ferrand 1

URL: http://www.theses.fr/2011CLF10352

►

Les succursales implantées dans un pays étranger sont plus autonomes que leurs consoeurs situées dans le même pays que la maison mère. Elles évoluent dans… (more)

Subjects/Keywords: Extraterritorialité; Agrément; Fiscalité; Harmonisation; Insolvabilité; Nationalisation; Succursale; Territorialité; Extraterritoriality; Approval; Tax system; Harmonization; Insolvency; Nationalization; Branch; Territoriality

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

APA (6^th Edition):

Lagtati, K. (2011). Les succursales en droit international et européen. : Branches in international and European law. (Doctoral Dissertation). Clermont-Ferrand 1. Retrieved from http://www.theses.fr/2011CLF10352

Chicago Manual of Style (16^th Edition):

Lagtati, Kamal. “Les succursales en droit international et européen. : Branches in international and European law.” 2011. Doctoral Dissertation, Clermont-Ferrand 1. Accessed March 08, 2021. http://www.theses.fr/2011CLF10352.

MLA Handbook (7^th Edition):

Lagtati, Kamal. “Les succursales en droit international et européen. : Branches in international and European law.” 2011. Web. 08 Mar 2021.

Vancouver:

Lagtati K. Les succursales en droit international et européen. : Branches in international and European law. [Internet] [Doctoral dissertation]. Clermont-Ferrand 1; 2011. [cited 2021 Mar 08]. Available from: http://www.theses.fr/2011CLF10352.

Council of Science Editors:

Lagtati K. Les succursales en droit international et européen. : Branches in international and European law. [Doctoral Dissertation]. Clermont-Ferrand 1; 2011. Available from: http://www.theses.fr/2011CLF10352

Universidade do Rio Grande do Norte

19. Clementino, Marco Bruno Miranda. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .

Degree: 2007, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/14005

► As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law,… (more)

▼ As an effect of the growing interdependence in international relations, regional integration was conceived to face globalization, with a remarkable influence in politics and law, since the first steps of the European experience. In Latin America, regional integration ideas have blossomed in the 60 s. Among its experiences, MERCOSUL is the one with the most advanced objectives. However, MERCOSUL has not managed to achieve the objectives planned nor moved forward the integration process. Differently of what happened in Europe, in MERCOSUL the common market projected is concluded. It faced many disappointments throughout its brief history. As it matters to law, those were caused by the absence of supranationality, a mechanism that would allow MERCOSUL s decisions to be directly binding in the States with no need of bureaucratic proceedings to incorporate them to national legal systems. Among Latin American States, Brazil is probably the most resistant to integration process, due to Federal Constitution 1988 rigidity and legal professionals conservadorism towards opening legal system to international law. In Brazil hermeneutical standards are always based on national sovereignty and international law is referred as less important. The problems become more visible relating to taxation, a subject that plays an enormous role in integration process for its economic impact, demanding the execution of tax harmonization policies compatible to the integration levels aspired. However, because of the large number of tax rules in the Federal Constitution, structural changes initiatives face difficulties in order to be implemented. Actually, after two Constitutional Reforms on taxation, Brazil has not yet succeeded on promoting the necessary adaptations to regional integration. The research has confirmed the hypothesis that supranationality has indispensably to be adopted if Brazil really desires to move forward the integration process. But it has also been demonstrated that there are hermeneutical paths suitable to the constitutional profile which allow the adoption of supranationality, through the revision of the sovereignty traditional concept Advisors/Committee Members: CPF:43045928404 (advisor), http://lattes.cnpq.br/6219856215182127 (advisor).

Subjects/Keywords: Integração; Constituição, Harmonização tributária; Integration; Constitution; Tax harmonization

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Clementino, M. B. M. (2007). A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/14005

Chicago Manual of Style (16^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Masters Thesis, Universidade do Rio Grande do Norte. Accessed March 08, 2021. http://repositorio.ufrn.br/handle/123456789/14005.

MLA Handbook (7^th Edition):

Clementino, Marco Bruno Miranda. “A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária .” 2007. Web. 08 Mar 2021.

Vancouver:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2007. [cited 2021 Mar 08]. Available from: http://repositorio.ufrn.br/handle/123456789/14005.

Council of Science Editors:

Clementino MBM. A Constituição Federal de 1988 e a integração regional : o desafio da harmonização tributária . [Masters Thesis]. Universidade do Rio Grande do Norte; 2007. Available from: http://repositorio.ufrn.br/handle/123456789/14005

Brno University of Technology

20. Kočařík, David. Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/27681

► The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations… (more)

Subjects/Keywords: DPH; daň z přidané hodnoty; intrakomunitární obchod; intrakomunitární plnění; Evropská unie; daňová harmonizace; daňové přiznání; osvobození od daně; zdanitelné plnění; odpočet daně; VAT; value added tax; intra-community trade; intra-community transactions; European Union; tax harmonization; tax returns; tax exemption; taxable transaction; tax deduction

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Kočařík, D. (2019). Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/27681

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

Chicago Manual of Style (16^th Edition):

Kočařík, David. “Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/27681.

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

MLA Handbook (7^th Edition):

Kočařík, David. “Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses.” 2019. Web. 08 Mar 2021.

Vancouver:

Kočařík D. Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/27681.

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

Council of Science Editors:

Kočařík D. Vybraná specifika problematiky DPH v intrakomunitárních obchodech: Selected Specific Issue VAT Intra-community Businesses. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/27681

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

Brno University of Technology

21. Manclová, Pavlína. Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/15040

► This thesis deals with the question of direct tax harmonization, briefly with indirect taxation and basic data about the European Union formation. Research creates a… (more)

Subjects/Keywords: Daňová harmonizace; přímé daně; daň z příjmu korporací; škodlivá daňová soutěž; efektivní sazba daně; daň z přidané hodnoty; Evropská unie.; Tax harmonization; direct taxation; corporation income tax; harmful tax competition; effective tax rate; value added tax; European Union.

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Manclová, P. (2019). Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/15040

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

Chicago Manual of Style (16^th Edition):

Manclová, Pavlína. “Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/15040.

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

MLA Handbook (7^th Edition):

Manclová, Pavlína. “Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union.” 2019. Web. 08 Mar 2021.

Vancouver:

Manclová P. Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/15040.

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

Council of Science Editors:

Manclová P. Problematika harmonizace přímých daní v Evropské unii: A question of direct tax harmonization in the European union. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/15040

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

University of Vienna

22. Beliaiev, Iurii. Economic integration and tax law harmonization in the EU.

Degree: 2017, University of Vienna

URL: http://othes.univie.ac.at/47906/

►

Eine der wichtigsten Voraussetzungen, die es ermöglichen, die europäischen Länder als wirklich vereinigtes Europa zu betrachten, wie die Europäische Union (ohne den gemeinsamen EU-Haushalt und… (more)

▼

Eine der wichtigsten Voraussetzungen, die es ermöglichen, die europäischen Länder als wirklich vereinigtes Europa zu betrachten, wie die Europäische Union (ohne den gemeinsamen EU-Haushalt und die Einführung der einheitlichen Währung) ist die Harmonisierung der Steuersysteme der Mitgliedsstaaten der Europäischen Union. In den frühen 1990er Jahren wurde deutlich, dass Inkonsistenzen in den Steuersystemen der EU-Mitglieder die Bildung eines Binnenmarktes beeinträchtigen, da sie die Konvergenz der Preise nicht fördern. Später, während der Integration des Euro als einheitliche Währung und zunehmender Markttransparenz sowie Verbesserung des Wettbewerbs, werden die negativen Auswirkungen der Steuerbarrieren deutlicher. Die Schaffung der EU erforderte die Beseitigung aller Hindernisse, einschließlich steuerlicher Hindernisse, um ihre Grundprinzipien umzusetzen: Freizügigkeit von Waren, Dienstleistungen, Kapital und Arbeit. Zu Beginn der Gründung der EU gab es eine Idee der Einführung des gemeinsamen Steuersystems für alle bestehenden Mitglieder der Gewerkschaft. Soweit jedoch das staatliche Steuersystem in jedem Land traditionell auf der Grundlage nationaler Interessen durchgeführt wird, weigerte sich die EU, ein einheitliches Steuersystem zu schaffen. Stattdessen wurde beschlossen, die Steuergesetze der Mitgliedsstaaten in Einklang zu bringen und die europäische Integration und Harmonisierung ein gemeinsames Ziel für alle EU-Staaten zu erklären.

One of the most important preconditions that will allow to consider European countries as truly united Europe i.e. European Union (excluding joint EU budget and the introduction of the single currency) is harmonization of tax systems of member states of the European Union. In the early 1990s it became clear that inconsistencies in tax systems of EU members interfere with the formation of a single market as they do not promote the convergence of prices. Later, during the integration of the Euro as a single currency and increasing market transparency as well as improvement of competition, the negative impact of tax barriers become more apparent. The creation of the EU required the elimination of all obstacles, including tax obstacles in order to implement its fundamental principles: free movement of goods, services, capital and labor. At the very beginning of the foundation of the EU there was an idea of introduction of the common tax system for all existing members of the union. However, as far as state's tax system in each country is traditionally carried out on the basis of national interests, the EU refused to create a single unified tax system. Instead, it was decided to bring tax legislations of the members states in line with each other, and declare European integration and harmonization a common objective for all EU states.

Subjects/Keywords: 86.73 Steuerrecht; 86.70 Internationales Wirtschaftsrecht; 86.06 Rechtsvergleichung, Rechtsvereinheitlichung; 86.90 Europarecht: Sonstiges; Europäische Union / Steuerrecht / Harmonisierung / Integration / Steuersystem / Gesetzgebung; European Union / tax law / harmonization / integration / tax system / legislation

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

APA (6^th Edition):

Beliaiev, I. (2017). Economic integration and tax law harmonization in the EU. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/47906/

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

Chicago Manual of Style (16^th Edition):

Beliaiev, Iurii. “Economic integration and tax law harmonization in the EU.” 2017. Thesis, University of Vienna. Accessed March 08, 2021. http://othes.univie.ac.at/47906/.

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

MLA Handbook (7^th Edition):

Beliaiev, Iurii. “Economic integration and tax law harmonization in the EU.” 2017. Web. 08 Mar 2021.

Vancouver:

Beliaiev I. Economic integration and tax law harmonization in the EU. [Internet] [Thesis]. University of Vienna; 2017. [cited 2021 Mar 08]. Available from: http://othes.univie.ac.at/47906/.

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

Council of Science Editors:

Beliaiev I. Economic integration and tax law harmonization in the EU. [Thesis]. University of Vienna; 2017. Available from: http://othes.univie.ac.at/47906/

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

Brno University of Technology

23. Ženatová, Eva. Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/9398

► This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further… (more)

Subjects/Keywords: Harmonizace; nepřímé daně; daň z příjmu právnických osob; Evropská unie; CCCTB; společný konsolidovaný základ daně; Harmonization; direct taxes; corporate income tax; European Union; CCCTB; Common consolidated corporate tax base

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

APA (6^th Edition):

Ženatová, E. (2019). Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/9398

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

Chicago Manual of Style (16^th Edition):

Ženatová, Eva. “Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/9398.

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

MLA Handbook (7^th Edition):

Ženatová, Eva. “Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union.” 2019. Web. 08 Mar 2021.

Vancouver:

Ženatová E. Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/9398.

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

Council of Science Editors:

Ženatová E. Harmonizace přímých daní v Evropské unii: Harmonisation of direct taxes in the European Union. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/9398

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

Brno University of Technology

24. Gašperčík, Róbert. Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison.

Degree: 2018, Brno University of Technology

URL: http://hdl.handle.net/11012/14126

► Focus of this Bachelor’s thesis is comparison of corporate taxation in Czech Republic and in Great Britain. It contains detailed descriptions of both legal entity… (more)

Subjects/Keywords: daň z příjmu právnických osob; Velká Británie; Česká republika; komparace; přímé daně; daňová harmonizace.; Corporate income tax; Great Britain; Czech Republic; comparison; direct taxes; tax harmonization.

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

APA (6^th Edition):

Gašperčík, R. (2018). Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/14126

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

Chicago Manual of Style (16^th Edition):

Gašperčík, Róbert. “Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison.” 2018. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/14126.

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

MLA Handbook (7^th Edition):

Gašperčík, Róbert. “Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison.” 2018. Web. 08 Mar 2021.

Vancouver:

Gašperčík R. Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison. [Internet] [Thesis]. Brno University of Technology; 2018. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/14126.

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

Council of Science Editors:

Gašperčík R. Srovnání zdaňování příjmů právnických osob v České republice a ve Velké Británii: Taxation of Legal Entities in the Czech Republic and Great Britain - a Comparison. [Thesis]. Brno University of Technology; 2018. Available from: http://hdl.handle.net/11012/14126

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

25. Diarrassouba, Aboubakar Sidiki. Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting.

Degree: Docteur es, Droit privé, 2015, Paris 2

URL: http://www.theses.fr/2015PA020002

►

Depuis les réformes fiscales du 20ème siècle, l’alignement de principe du droit fiscal sur le droit privé et la comptabilité s’est progressivement imposé en droit… (more)

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Depuis les réformes fiscales du 20ème siècle, l’alignement de principe du droit fiscal sur le droit privé et la comptabilité s’est progressivement imposé en droit fiscal français. En matière de fiscalité des entreprises, un principe de connexion entre le droit fiscal et la comptabilité a été consacré sur le fondement de textes épars, de la jurisprudence, de la doctrine majoritaire et du pragmatisme de l’administration fiscale ; mais surtout au nom de l’unité opératoire du droit considérée en phase avec les impératifs du droit fiscal telles la simplicité, la sécurité juridique, l’imposition selon la capacité contributive. A l’aune des principaux impôts commerciaux, la connexion présente une portée très large qui se dédouble en connexion matérielle et formelle. A l’épreuve de l’adoption mondiale du référentiel comptable de l’IASB et de l’harmonisation de la fiscalité directe des entreprises au sein de l’Union Européenne, le droit français, bien que tiraillé, a fait le choix du maintien de la connexion dans le cadre de la convergence du PCG avec les normes IAS-IFRS sans le secours d’une véritable politique fiscale optimale devant tendre vers l’élargissement de l’assiette des impôts en contrepartie d’une réduction des taux et vers la réduction des coûts de conformité de l’impôt au moins au sein de l’Union Européenne. Mais, à la lumière de ces impératifs fiscaux, de la logique juridique et du droit fiscal américain, les potentialités de la déconnexion doivent être explorées notamment le projet d’ACCIS soutenu par la France et reposant sur une assiette autonome et élargie, l’admission optionnelle du bilan fiscal et la réduction des concepts fiscaux transversaux.

Since the tax reforms of 20th century, the alignment of tax law on private law and accounting gradually became the imperative principle under French law.Concerning business taxation, the principle of book and tax conformity has been established based on scattered provisions, the case law, the majority of tax scholars and the pragmatism of the tax authorities; but specially in the name of the operating unity of the law matching with the tax values such simplicity, legal certainty, taxation in accordance with ability to pay.With regard to the main business taxes, the book tax conformity has very wide reach which is both material and formal.Facing the worldwide adoption of the IASB accounting standards and the harmonization of the direct tax on businesses within the European Union, the French law, despite tension, chose the preservation of the book tax conformity in the process of the convergence of the General accounting plan toward the IAS-IFRS without the account of the optimal tax policy that must aim at broadening the tax base with rates reduction and the reduction of tax conformity costs at least within the EU.In the light of theses canons, legal logic, the example of the US law, the potentialities of a disconnection must be explored namely the current EU project of CCCTB, backed by France, based on a broad and autonomous tax base ; a fiscal balance sheet…

Advisors/Committee Members: Gest, Guy (thesis director).

Subjects/Keywords: Unité du droit; Connexion comptablo-fiscale; Connexion matérielle; Connexion formelle; Bilan fiscal; Preuve comptable; Harmonisation fiscale; ACCIS; Normalisation comptable internationale; Politique fiscale; Unity of law; Book tax conformity; Material conformity; Reverse conformity; Tax accounting; Tax harmonization; CCTB; International accounting standards; Tax policy

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

APA (6^th Edition):

Diarrassouba, A. S. (2015). Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting. (Doctoral Dissertation). Paris 2. Retrieved from http://www.theses.fr/2015PA020002

Chicago Manual of Style (16^th Edition):

Diarrassouba, Aboubakar Sidiki. “Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting.” 2015. Doctoral Dissertation, Paris 2. Accessed March 08, 2021. http://www.theses.fr/2015PA020002.

MLA Handbook (7^th Edition):

Diarrassouba, Aboubakar Sidiki. “Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting.” 2015. Web. 08 Mar 2021.

Vancouver:

Diarrassouba AS. Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting. [Internet] [Doctoral dissertation]. Paris 2; 2015. [cited 2021 Mar 08]. Available from: http://www.theses.fr/2015PA020002.

Council of Science Editors:

Diarrassouba AS. Le principe de connexion entre le droit fiscal et la comptabilité : The conformity principle between tax law and accounting. [Doctoral Dissertation]. Paris 2; 2015. Available from: http://www.theses.fr/2015PA020002

Brno University of Technology

26. Zajíčková, Anna. Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union.

Degree: 2019, Brno University of Technology

URL: http://hdl.handle.net/11012/1226

► This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes.… (more)

Subjects/Keywords: Daňová harmonizace; daňová konkurence; Evropská unie; přímé a nepřímé daně; harmonizovaný základ daně korporací; harmonizovaná sazba daně z přidané hodnoty.; Tax harmonization tax competition; European Union; direct and indirect taxes; harmonized corporate tax base; harmonized rate of value added tax.

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

APA (6^th Edition):

Zajíčková, A. (2019). Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union. (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/1226

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

Chicago Manual of Style (16^th Edition):

Zajíčková, Anna. “Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union.” 2019. Thesis, Brno University of Technology. Accessed March 08, 2021. http://hdl.handle.net/11012/1226.

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

MLA Handbook (7^th Edition):

Zajíčková, Anna. “Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union.” 2019. Web. 08 Mar 2021.

Vancouver:

Zajíčková A. Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union. [Internet] [Thesis]. Brno University of Technology; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/11012/1226.

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

Council of Science Editors:

Zajíčková A. Harmonizace daní v Evropské unii: Tax Harmonisation in the European Union. [Thesis]. Brno University of Technology; 2019. Available from: http://hdl.handle.net/11012/1226

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

27. Fournier, Alice. L'harmonisation européenne des impôts directs : European harmonization of direct taxation.

Degree: Docteur es, Droit privé et sciences criminelles, 2019, Bordeaux

URL: http://www.theses.fr/2019BORD0285

►

Alors que les impôts directs ne relèvent pas expressément des compétences de l’Union européenne, l’article 115 du Traité sur le Fonctionnement de l’Union Européenne prévoit… (more)

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Alors que les impôts directs ne relèvent pas expressément des compétences de l’Union européenne, l’article 115 du Traité sur le Fonctionnement de l’Union Européenne prévoit le rapprochement – ou l’harmonisation, car ces deux termes sont synonymes – des législations qui ont une incidence directe sur l’établissement ou le fonctionnement du marché intérieur. Dès les années 1960, d’ambitieuses initiatives ont été proposées en matière d’impôts directs mais seules quelques directives, présentées comme participant de l’harmonisation des impôts directs, ont finalement été adoptées. Faute pour les Etats membres de s’entendre pour réaliser une véritable harmonisation de leurs législations fiscales, la doctrine soutient que c’est la jurisprudence qui s’est livrée à une harmonisation des législations nationales, tant sur le fondement du droit des libertés de circulation que sur celui du droit des aides d’Etat.Afin de mesurer la portée exacte de l’harmonisation en matière de fiscalité directe, il s’est agi de définir la notion d’harmonisation, en la distinguant de la méthode de l’uniformisation et de celle de la coordination, pour vérifier si ces différentes initiatives ont conduit à une harmonisation des législations nationales relatives aux impôts directs. L’analyse des différentes directives adoptées en matière d’impôts directs, qu’il s’agisse de directives visant à stimuler le marché intérieur, à l’instar de la directive « mère-filiales », ou à le protéger, comme la directive « ATAD », laisse apparaitre qu’elles ne relèvent pas en réalité de la méthode de l’harmonisation mais principalement de la méthode de la coordination et accessoirement de celle de l’uniformisation. De la même façon, il ressort de l’analyse de la jurisprudence relative aux libertés de circulation et aux aides d’Etat que celle-ci, tant par son objet que par les effets qu’elle produit sur les législations nationales, ne contribue pas à leur harmonisation, laquelle ne peut ainsi pas être réalisée par la voie de la jurisprudence.Dès lors, inadapté à la matière des impôts directs, le recours à la méthode de l’harmonisation doit être abandonné au profit des méthodes d’uniformisation et de coordination.

Whilst direct taxes do not expressly fall within the competence of the European Union, article 115 of the Treaty on the Functioning of the European Union provides for the approximation – or harmonization, these two terms being synonymous – of the laws that directly affect the establishment or functioning of the internal market. As early as the 1960s, ambitious direct tax initiatives were proposed but only a few directives, commonly referred to as harmonizing direct tax laws, were eventually adopted. As the Member States failed to agree on proper harmonization of their tax laws, legal literature asserts that case law has actually harmonized the national laws of the Member States, on the basis of freedoms of movement and State aid law.In order to measure the exact scope of harmonization in the field of direct taxation, the notion of harmonization was defined,…

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

Subjects/Keywords: Droit fiscal; Droit européen; Harmonisation; Coordination; Libertés de circulation; Aides d'Etat; Harmonisation; Uniformisation; Intégration positive; Intégration négative; Sources du droit; Tax law; European law; Harmonization; Coordination; Freedoms of movement; State aid; Harmonization; Standardization -; Positive integration -; Negative integration; Sources of law

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

APA (6^th Edition):

Fournier, A. (2019). L'harmonisation européenne des impôts directs : European harmonization of direct taxation. (Doctoral Dissertation). Bordeaux. Retrieved from http://www.theses.fr/2019BORD0285

Chicago Manual of Style (16^th Edition):

Fournier, Alice. “L'harmonisation européenne des impôts directs : European harmonization of direct taxation.” 2019. Doctoral Dissertation, Bordeaux. Accessed March 08, 2021. http://www.theses.fr/2019BORD0285.

MLA Handbook (7^th Edition):

Fournier, Alice. “L'harmonisation européenne des impôts directs : European harmonization of direct taxation.” 2019. Web. 08 Mar 2021.

Vancouver:

Fournier A. L'harmonisation européenne des impôts directs : European harmonization of direct taxation. [Internet] [Doctoral dissertation]. Bordeaux; 2019. [cited 2021 Mar 08]. Available from: http://www.theses.fr/2019BORD0285.

Council of Science Editors:

Fournier A. L'harmonisation européenne des impôts directs : European harmonization of direct taxation. [Doctoral Dissertation]. Bordeaux; 2019. Available from: http://www.theses.fr/2019BORD0285

28. Pungartnik, Mojca. DAVČNA KONKURENCA.

Degree: 2014, Univerza v Mariboru

URL: https://dk.um.si/IzpisGradiva.php?id=44995 ; https://dk.um.si/Dokument.php?id=64939&dn= ; https://plus.si.cobiss.net/opac7/bib/4728619?lang=sl

►

Davčna konkurenca je posledica globalizacije ter liberalizacije prostega trgovanja. Visoko obdavčljive države (EU-15 in OECD) so jo označile kot škodljiv pojav, ki ga je treba… (more)

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Davčna konkurenca je posledica globalizacije ter liberalizacije prostega trgovanja. Visoko obdavčljive države (EU-15 in OECD) so jo označile kot škodljiv pojav, ki ga je treba preprečiti. Strah pred izgubo davčnih prihodkov je pripomogel k temu, da so bila sprejeta številna priporočila, kot je npr. v Evropski uniji Kodeks ravnanja na področju podjetniškega obdavčenja ter na mednarodni ravni Poročilo o škodljivi davčni konkurenci ter uvedeni ukrepi harmonizacije posrednih davkov (davka na dodano vrednost). V magistrski nalogi obravnavamo fenomen davčne konkurence. Izhajamo iz ideje, da je davčna konkurenca, kot vsaka druga konkurenca, koristen pojav, saj vodi k inovativnosti, učinkovitosti in posledično povečuje družbeno bogastvo. Z obravnavo davčne konkurence na eni strani ter davčne harmonizacije na drugi strani smo poskušali prikazati možnosti izbire, ki jih imajo države pri oblikovanju optimalno učinkovitega davčnega sistema, ki bo spodbujal gospodarsko rast, konkurenčnost gospodarstva ter izboljševal življenjski standard prebivalstva.

Tax competition is a result of globalization and free market liberalization. High tax rate countries (EU-15 and OECD) consider tax competition a harmful phenomenon which has to be eliminated. Fear of tax revenue loss contributed to the adoption of a number of recommendations such as The Code of Conduct for Business Taxation in the European Union and OECD Report regarding the harmful tax competition - An Emerging Global Issue on an international level and harmonization of indirect taxes (value added tax). The master's thesis discusses the phenomenon of tax competition. We start from the idea that tax competition, like any other competition, is a useful phenomenon, as it leads to innovation, efficiency, and consequently increases the social wealth. By addressing tax competition on the one hand and tax harmonization on the other hand, we have tried to show the choices that countries have to develop optimum effective tax system that will promote economic growth, economic competitiveness, and improve the standard of living of the population.

Advisors/Committee Members: Škof, Bojan.

Subjects/Keywords: davčna konkurenca; davčna harmonizacija; Evropska unija; OECD; globalizacija; Kodeks ravnanja na področju podjetniškega obdavčenja; Poročilo o škodljivi davčni konkurenci; tax competition; tax harmonization; European Union; OECD; globalization; The Code of Conduct for Business Taxation; Harmful tax competition - An Emerging Global Issue; info:eu-repo/classification/udc/336.22(043.3)

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

APA (6^th Edition):

Pungartnik, M. (2014). DAVČNA KONKURENCA. (Masters Thesis). Univerza v Mariboru. Retrieved from https://dk.um.si/IzpisGradiva.php?id=44995 ; https://dk.um.si/Dokument.php?id=64939&dn= ; https://plus.si.cobiss.net/opac7/bib/4728619?lang=sl

Chicago Manual of Style (16^th Edition):

Pungartnik, Mojca. “DAVČNA KONKURENCA.” 2014. Masters Thesis, Univerza v Mariboru. Accessed March 08, 2021. https://dk.um.si/IzpisGradiva.php?id=44995 ; https://dk.um.si/Dokument.php?id=64939&dn= ; https://plus.si.cobiss.net/opac7/bib/4728619?lang=sl.

MLA Handbook (7^th Edition):

Pungartnik, Mojca. “DAVČNA KONKURENCA.” 2014. Web. 08 Mar 2021.

Vancouver:

Pungartnik M. DAVČNA KONKURENCA. [Internet] [Masters thesis]. Univerza v Mariboru; 2014. [cited 2021 Mar 08]. Available from: https://dk.um.si/IzpisGradiva.php?id=44995 ; https://dk.um.si/Dokument.php?id=64939&dn= ; https://plus.si.cobiss.net/opac7/bib/4728619?lang=sl.

Council of Science Editors:

Pungartnik M. DAVČNA KONKURENCA. [Masters Thesis]. Univerza v Mariboru; 2014. Available from: https://dk.um.si/IzpisGradiva.php?id=44995 ; https://dk.um.si/Dokument.php?id=64939&dn= ; https://plus.si.cobiss.net/opac7/bib/4728619?lang=sl

29. Nereida de Lima Del Águila. A Tributação como instrumento de regulação econômico em Países integrados.

Degree: 2008, Universidade Católica de Brasilia

URL: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=719

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A tributação é essencial para a consecução das políticas financeiro-econômicas dos Estados, uma vez que é a partir dessa atividade que é arrecadada boa parte… (more)

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A tributação é essencial para a consecução das políticas financeiro-econômicas dos Estados, uma vez que é a partir dessa atividade que é arrecadada boa parte dos recursos a serem utilizados em tais políticas. Por outro lado, a tributação também pode ser utilizada como instrumento de regulação econômica, capaz de influenciar no consumo, de incentivar a poupança ou de orientar a forma de organização das empresas. No entanto, para que isto ocorra em países que procuram a integração econômica, por influência da globalização, é importante que haja aproximação de suas legislações, inclusive no que toca aos seus sistemas tributários. Quando se trata de blocos econômicos, é interessante que os Estados-Membros do respectivo agrupamento atuem em conjunto, buscando alcançar políticas fiscais convergentes e não dissonantes. Assim, deve haver conformidade entre os sistemas fiscais dos países, semelhança de reações desses sistemas em relação a condições de produção e comércio, semelhança na forma de tributação, e a eliminação das distorções, ou seja, dos efeitos da concorrência. Para tanto, é interessante que se busque uma forma de tributação mais neutra possível, buscando fixar mecanismos de eliminação de distorções na tributação, de uma forma geral, estudando, assim, os efeitos dos dois tipos de tributação, quais sejam, a tributação direta e a indireta. Outrossim, como já foi dito, é importante que as legislações estejam harmonizadas para combater a concorrência fiscal desleal. Nos casos, de união de países em blocos econômicos, é possível que haja distorções na concorrência, surgindo desvios em relação a fluxos comerciais, o que pode, outrossim, ocasionar, outrossim, distorções de ordem social. Isto porque a tributação incide não só sobre mercadorias e produtos, mas também sobre os rendimentos do trabalho, que afetam as pessoas, de uma forma geral. É nesse sentido que a tributação pode ser utilizada, no âmbito internacional, não só como instrumento que favoreça o crescimento econômico e o pleno emprego, mas também para prevenir distorções da concorrência entre Estados-Membros de agrupamentos econômicos.

The taxation is essential for the achievement of the financier-economic politics of the States, a time that is to leave of this activity that is collected good part of the resources to be used in such politics. On the other hand, the taxation also can be used as instrument of regulation economic, capable to influence in the consumption, to stimulate the saving or to guide the form of organization of the companies. However, so that this occurs in countries that look the economic integration, for influence of the globalization, is important that it has approach of its legislações, also in that touches to its systems tributaries. When if it deals with economic blocks, it is interesting that members of the respective grouping acts in set, searching to reach convergent and not dissonantes tax policies. Thus, it must have conformity enters the fiscal systems of the countries, similarity of reactions of these systems in relation the…

Advisors/Committee Members: Maurin Almeida Falcão, Ronaldo Lindimar José Marton, Cláudia Aparecida de Souza Trindade.

Subjects/Keywords: tributação; regulação econômica; integração econômica; harmonização tributária; neutralidade; DIREITO INTERNACIONAL PUBLICO; taxation; economic regulation; economic integration; tax harmonization; neutrality; DIREITO INTERNACIONAL PUBLICO

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

APA (6^th Edition):

Águila, N. d. L. D. (2008). A Tributação como instrumento de regulação econômico em Países integrados. (Masters Thesis). Universidade Católica de Brasilia. Retrieved from http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=719

Chicago Manual of Style (16^th Edition):

Águila, Nereida de Lima Del. “A Tributação como instrumento de regulação econômico em Países integrados.” 2008. Masters Thesis, Universidade Católica de Brasilia. Accessed March 08, 2021. http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=719.

MLA Handbook (7^th Edition):

Águila, Nereida de Lima Del. “A Tributação como instrumento de regulação econômico em Países integrados.” 2008. Web. 08 Mar 2021.

Vancouver:

Águila NdLD. A Tributação como instrumento de regulação econômico em Países integrados. [Internet] [Masters thesis]. Universidade Católica de Brasilia; 2008. [cited 2021 Mar 08]. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=719.

Council of Science Editors:

Águila NdLD. A Tributação como instrumento de regulação econômico em Países integrados. [Masters Thesis]. Universidade Católica de Brasilia; 2008. Available from: http://www.bdtd.ucb.br/tede/tde_busca/arquivo.php?codArquivo=719

Universidade do Minho

30. Rodrigues, José Vasco Apolinário. Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação .

Degree: 2019, Universidade do Minho

URL: http://hdl.handle.net/1822/63915

► Esta dissertação procura fazer uma análise atual do panorama das Convenções para Eliminar a Dupla Tributação e o combate aos esquemas abusivos por parte dos… (more)

▼ Esta dissertação procura fazer uma análise atual do panorama das Convenções para Eliminar a Dupla Tributação e o combate aos esquemas abusivos por parte dos contribuintes. Para tal compreensão, conceitos como “dupla não tributação” e “abuso de tratados” são fundamentais para este estudo assim como as medidas de combate a estes fenómenos ao nível do Direito Internacional Fiscal. Apesar das anteriores preocupações dos Estados os passos dados a nível legislativo internacional a este respeito foram sempre amenizados pela soberania fiscal e pela adoção de medidas domésticas. Não obstante, alguns passos foram dados pela OCDE pela inclusão de algumas, embora um pouco camufladas, medidas anti abuso. Deste modo, a OCDE desenvolveu o Plano de Ação “Base Erosion and Profit Shifting”(BEPS) no sentido de combater alguns fenómenos que originam situações patológicas e harmonizar as normas fiscais internacionais relativa à dupla tributação, e consequentemente, à dupla não tributação. A Ação 6 deste Plano de Ação procurou exatamente combater a utilização abusiva das normas dos tratados por parte dos contribuintes, propondo medidas para combater estes comportamentos, sobre as quais este estudo se debruçará. Por seu lado, a Ação 15 do aludido plano resultou numa compilação normativa, denominada Convenção Multilateral para Prevenir a Erosão das Bases Tributárias e a Transferência de Lucros, ou “The Multilateral Instrument”. Esta compilação abarca várias normas no sentido de combater o abuso de tratados e melhorar a conjugação entre os diferentes sistemas tributários, assim como as lacunas provocadas pelas suas diferenças, e principalmente, como já referido, a utilização abusiva dessas lacunas. A dissertação estudará as normas introduzidas para combater o abuso de tratados, o tipo de normas, como estas se aplicarão e como irão interagir com as convenções bilaterais. Será feita também uma análise à interação destas normas com as normas europeias anti abuso, uma vez que podem levantar algumas dúvidas de interpretação e contradições com os direitos fundamentais europeus. Assim como uma análise da interação com os outros tratados, nomeadamente os tratados fiscais. Advisors/Committee Members: Ribeiro, João Sérgio (advisor).

Subjects/Keywords: Abuso de tratados; BEPS; Conflitos de tratados; Dupla tributação; Evasão fiscal; Globalização; Harmonização; Limitation on benefits; Principal purpose test; Double taxation; Globalization; Harmonization; Tax evasion; Treaty conflicts; Treaty shopping

Record Details Similar Records Cite « Share

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

APA (6^th Edition):

Rodrigues, J. V. A. (2019). Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação . (Masters Thesis). Universidade do Minho. Retrieved from http://hdl.handle.net/1822/63915

Chicago Manual of Style (16^th Edition):

Rodrigues, José Vasco Apolinário. “Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação .” 2019. Masters Thesis, Universidade do Minho. Accessed March 08, 2021. http://hdl.handle.net/1822/63915.

MLA Handbook (7^th Edition):

Rodrigues, José Vasco Apolinário. “Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação .” 2019. Web. 08 Mar 2021.

Vancouver:

Rodrigues JVA. Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação . [Internet] [Masters thesis]. Universidade do Minho; 2019. [cited 2021 Mar 08]. Available from: http://hdl.handle.net/1822/63915.

Council of Science Editors:

Rodrigues JVA. Convenção Multilateral para prevenir a erosão das bases tributáveis e a transferência de lucros: o impacto relativamente ao abuso das Convenções para Eliminar a Dupla Tributação . [Masters Thesis]. Universidade do Minho; 2019. Available from: http://hdl.handle.net/1822/63915

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Open Access Theses and Dissertations