المؤلفون: Weiss, Mitchell B.^1,2, Danko, Balazs¹, Trevick, Jacob S.³

المصدر: International Tax Journal. May/Jun2024, Vol. 50 Issue 3, p36-41. 6p.

مصطلحات موضوعية: *DOUBLE taxation, *DOUBLE tax agreements, TAIWAN-United States relations, SEMICONDUCTORS

مصطلحات جغرافية: UNITED States

مستخلص: This article discusses the proposed U.S.–Taiwan Expedited Double Tax Relief Act, aimed at addressing double taxation concerns between the U.S. and Taiwan. It highlights that despite Taiwan's unique international status and its significant role in industries like semiconductors, it lacks a bilateral tax treaty with the U.S.

المؤلفون: Zhang, Yan¹ (AUTHOR) leaflucy@sina.com, Bai, Zhuoran¹ (AUTHOR), Findlay, Christopher² (AUTHOR)

المصدر: Journal of International Trade & Economic Development. Jun2024, Vol. 33 Issue 4, p551-573. 23p.

مصطلحات موضوعية: *VALUE-added tax, *DOUBLE taxation, *TAX return preparation industry, *SERVICE industries, *TAX rebates, *EXPORT duties, *EXPORTS, *TAX reform

مصطلحات جغرافية: CHINA

مستخلص: In 2012, sales tax was replaced in China with value-added tax (VAT). This study evaluates the effect of this change on service exports. VAT reform was introduced across provinces and service sectors at different times. Hence, our paper identifies the impacts of VAT reform on firms' export behavior by utilizing a difference-in-difference (DID) estimation methodology and finds that VAT reform significantly increases service exports in intensive and extensive margins. The export-enhancing effects are larger for non-state-owned enterprises and firms of larger scale and higher productivity levels. VAT reform alleviates tax magnification and double taxation and effectively promotes the competitiveness of China's service exports. With the complete implementation of VAT reform, alongside the full refund of VAT on exported products, China's service exports would increase by approximately two-and-a-half times. [ABSTRACT FROM AUTHOR]

: Copyright of Journal of International Trade & Economic Development is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المؤلفون: Mendonça, Maria Júlia Ildefonso

المساهمون: University/Department: Universitat Pompeu Fabra. Departament de Dret

مرشدي الرسالة: Agulló Agüero, Antonia

المصدر: TDX (Tesis Doctorals en Xarxa)

مصطلحات موضوعية: International juridical double taxation, Doble imposición jurídica internacional, Derecho de la UE, EU law

الوصف: According to the CJEU’s case law, the tax disadvantage suffered by taxpayers in a cross-border situation arising from international juridical double taxation does not constitute a forbidden obstacle to free movement because it is a consequence of Member States’ definition of tax jurisdiction. Nevertheless, from an ability-to-pay perspective, this disadvantage may also be perceived as resulting from a Member State’s exercise of taxing powers in a discriminatory or restrictive way. From this perspective, the issue is no longer whether international juridical double taxation is compatible with the EU law but whether disregarding taxpayers’ overall ability in cross-border situations is in accordance with the EU law, given the evolution of the CJEU’s case law on the matter, in particular, concerning the consideration of expenses related to economic activity and personal and family circumstances. This research aims to address this perspective of international juridical double taxation by assessing the relevance of taxpayers’ overall ability to pay in the light of EU law through an exhaustive analysis of the CJEU’s case law in cases in which international juridical double taxation was not eliminated and in which, despite being eliminated, taxpayers’ ability to pay was undermined in the process.

الوصف (مترجم): Según la jurisprudencia del TJUE, la desventaja fiscal sufrida por los contribuyentes en situación transfronteriza derivada de la doble imposición jurídica internacional no constituye un obstáculo prohibido a la libre circulación por ser una consecuencia de la definición de la jurisdicción fiscal de los Estados miembros. Sin embargo, desde la perspectiva de la capacidad contributiva, esta desventaja también puede percibirse como resultado del ejercicio de los poderes tributarios de un Estado miembro de una forma discriminatoria o restrictiva. Desde esta perspectiva, no se trata de analizar si la doble imposición jurídica internacional es compatible con el Derecho de la UE, sino de determinar si la no consideración de la capacidad contributiva global de los contribuyentes en situación transfronteriza es conforme al Derecho de la UE, dada la evolución de la jurisprudencia fiscal del TJUE en la materia. En particular, en relación con la renta neta y los gastos personales y familiares. Esta investigación pretende abordar esta perspectiva de la doble imposición jurídica internacional, evaluando la relevancia de la capacidad contributiva global de los contribuyentes a la luz del Derecho de la UE, a través de un exhaustivo análisis de la jurisprudencia del TJUE en aquellos casos en que la doble imposición jurídica internacional no ha sido eliminada y en los que, siendo eliminada, se vulneró en el proceso la capacidad contributiva.
Programa de doctorat en Dret

وصف الملف: application/pdf

الوصول الحر: http://hdl.handle.net/10803/687857Test

المؤلفون: Grashuis, Jasper¹ (AUTHOR), Bercu, Florentin² (AUTHOR), Florea, Andrei‐Mirel³ (AUTHOR) mirel.florea@ugal.ro, Radu, Riana Iren⁴ (AUTHOR)

المصدر: Annals of Public & Cooperative Economics. Mar2024, Vol. 95 Issue 1, p113-127. 15p.

مصطلحات موضوعية: *DOUBLE taxation, *COOPERATIVE societies, *IMPERFECT competition, *BUSINESS revenue, FARMERS

مصطلحات جغرافية: ROMANIA

مستخلص: In many countries, farmer cooperatives have been successful at facilitating access to markets in conditions of imperfect competition for a long time. However, modern farmer cooperatives have only been operational in Romania since 2005, and their development is slowed by several internal and external conditions. In the absence of empirical evidence of possible explanations for alleged shortcomings in the growth of farmer cooperatives in Romania, applied research is necessary to inform recommendations for practitioners, policymakers, and other stakeholders. Using financial data from 1,426 farmer cooperatives in Romania for the 2017–21 period, we estimate a double hurdle panel model of the probability and the intensity commercial activity with annual revenue as the variable of interest. All else equal, annual revenue increased in 2020 and 2021 relative to 2017, which to some extent refutes observations of underdevelopment. Although the membership size of farmer cooperatives in Romania is relatively small, its relationship to the probability and the intensity of commercial activity is positive. The relationship of age to the probability and the intensity of commercial activity is ∩‐shaped, which may imply a relatively short lifespan for farmer cooperatives in Romania. Possible explanations are member opportunism and double taxation misunderstandings, but further research is necessary to generate more insights. [ABSTRACT FROM AUTHOR]

: Copyright of Annals of Public & Cooperative Economics is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المصدر: Umsatzsteuer-Rundschau. Apr2024, Vol. 73 Issue 8, p313-320. 8p.

مصطلحات موضوعية: *DOUBLE taxation, *TAX deductions, *RESALE, *TAX refunds, FEDERAL courts, LEGISLATORS

الملخص (بالإنجليزية): The article deals with a suspension procedure regarding the interest on arrears according to § 233a AO and Union law. It is stated that the refund interest significantly exceeds the interest on arrears when there is a temporal shift in the deduction of input tax. However, the Federal Fiscal Court emphasizes that this decision contradicts the systematics and purpose of the regulation. It is pointed out that a partial waiver could be considered for substantive reasons of equity in order to prevent double taxation. It is recommended that the national and Union legislator make necessary adjustments to end the disadvantage of the reseller. [Extracted from the article]

Abstract (German): Der Artikel behandelt ein Aussetzungsverfahren bezüglich der Nachzahlungszinsen gemäß § 233a AO und Unionsrecht. Es wird festgestellt, dass die Erstattungszinsen die Nachzahlungszinsen erheblich übersteigen, wenn es zu einer zeitlichen Verlagerung des Vorsteuerabzugs kommt. Der BFH betont jedoch, dass diese Entscheidung der Systematik und dem Zweck der Regelung widerspricht. Es wird darauf hingewiesen, dass ein Teilerlass aus sachlichen Billigkeitsgründen in Betracht kommen könnte, um eine Doppelbesteuerung zu verhindern. Es wird empfohlen, dass der nationale und der Unionsgesetzgeber notwendige Anpassungen vornehmen, um die Benachteiligung des Wiederverkäufers zu beenden. [Extracted from the article]

: Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المؤلفون: Fick, Elizabeth¹ (AUTHOR), Wiesener, Maryke¹ (AUTHOR) marykew@sun.ac.za

المصدر: South African Journal of Accounting Research. Jan2024, Vol. 38 Issue 1, p50-64. 15p.

مصطلحات موضوعية: *DOUBLE taxation, *TAX evasion, *INCOME tax, LITERATURE reviews, CRITICAL analysis, DWELLINGS

مصطلحات جغرافية: UNITED Kingdom, SOUTH Africa

مستخلص: When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to as an exit tax. In this context, juridical double taxation could arise if the assets are taxed in both the previous and the new state of residence. South Africa has a convention for the avoidance of double taxation and the prevention of fiscal evasion with the United Kingdom (SA‒UK DTA). Article 21 of the SA‒UK DTA contains the Elimination of Double Taxation provisions. South Africa provides relief from juridical double taxation in terms of section 6quat of the Income Tax Act. However, these measures may not always provide relief for exit taxes. A qualitative research approach was followed, in the form of a literature review. Secondary data were collected and analysed to determine if Article 21 and/or section 6quat provide for the elimination of this juridical double taxation. Where neither Article 21 nor section 6quat provide relief, the research aimed to establish whether any other procedure could provide relief. The findings suggest that Article 21 does not provide for the elimination of this juridical double taxation. Furthermore, section 6quat would only in certain instances provide relief. Should neither Article 21 nor section 6quat provide relief, the mutual agreement procedure (MAP) could be considered for resolving this juridical double taxation. However, while the MAP is satisfactory in theory, it has a number of practical limitations. [ABSTRACT FROM AUTHOR]

: Copyright of South African Journal of Accounting Research is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المؤلفون: Jain, Parul¹ (AUTHOR) jainparul486@gmail.com

المصدر: Indian Journal of Public Administration. Dec2023, Vol. 69 Issue 4, p788-800. 13p.

مصطلحات موضوعية: *VALUE-added tax, *DOUBLE taxation, *INDIRECT taxation, *STATE taxation, *TAX rates

مصطلحات جغرافية: INDIA

مستخلص: The ideology behind GST was to reduce the multiplicity of existing indirect taxes and implement a uniform taxation structure across the nation. A perfect GST would have been wherein the GSTs are taxed at a single tax rate, subject to minimal or no exceptions. However, for a country like India, a tiered tax rate structure becomes inevitable to take into account the larger social agenda. GST is in the interest of trade and industry as it would do away with multiplicity of taxes and their cascading impacts. It will lead to the creation of a unified market for facilitating seamless movement of goods across the states. By subsuming a large number of Central and State taxes into a single tax, it would mitigate cascading effects or double taxation in a major way and pave the way for a national common market. However, we need to keep in mind that taxation policy has to be transparent, predictable and inclusive. This alone can maximise the favourable impact of GST on investment and growth. There is a strong case for phasing out a lot of exemptions. The GST council should seriously work on strengthening the GST system. [ABSTRACT FROM AUTHOR]

: Copyright of Indian Journal of Public Administration is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المؤلفون: Jenn, Brian¹

المصدر: International Tax Journal. Mar/Ap2024, Vol. 50 Issue 2, p3-5. 3p.

مصطلحات موضوعية: *CONTROLLED foreign corporations, *DOUBLE taxation, *GOVERNMENT securities

مصطلحات جغرافية: UNITED States

الشركة/الكيان: UNITED States. Internal Revenue Service

مستخلص: The article delves into the intricacies of basis adjustments outlined in Code Sec. 961 within inbound nonrecognition transactions involving controlled foreign corporations (CFCs). It examines the potential for double taxation arising from such transactions and highlights the relief offered by Notice 2024-16 issued by the Treasury Department and the IRS (Internal Revenue Service).

المؤلفون: Reisner, Sammy¹

المصدر: Brooklyn Journal of Corporate, Financial & Commercial Law. 2023, Vol. 18 Issue 1, p271-291. 21p.

مصطلحات موضوعية: *STATE taxation, *DOUBLE taxation, *BUSINESS tax, *OPERATING revenue, LEGISLATIVE voting

مصطلحات جغرافية: MARYLAND

الشركة/الكيان: COMCAST Corp. 057156663 CMCSA

مستخلص: In 2021, the Maryland Senate voted to override the governor 's veto to pass House Bill 732, marking the enactment of the first digital advertising tax in the United States. The tax imitated existing digital services taxes that have become popular internationally. Recognizing the need for a global solution, the OECD and the G20 formed the Inclusive Framework to ensure that countries receive their fair share of taxes without subjecting businesses to double taxation. Domestically, however, no such resolution has been reached, and several other states, inspired by Maryland's initiative, followed suit by introducing their own versions of a digital advertising tax. This tax is levied based on the proportion of a business 's gross revenue derived from digital advertising, which Maryland defines as advertisement services delivered through a digital interface. Since the enactment of the tax, the Comptroller of Maryland has faced legal challenges, such as in Maryland state court, where several trade associations--including the United States Chamber of Commerce-filed suit, and in federal court, where Comcast entities did the same. This Note argues that laws like Maryland 's, attempting to impose digital advertising taxes, go beyond a state 's taxing authority and are unconstitutional under both the Supremacy Clause and the Commerce Clause. [ABSTRACT FROM AUTHOR]

: Copyright of Brooklyn Journal of Corporate, Financial & Commercial Law is the property of Brooklyn Law School and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

المؤلفون: Rhein, Jonathan¹ JRhein@dwpv.com, Glicklich, Peter A.¹ pglicklich@dwpv.com, Miller, Michael J.² mmiller@rhtax.com

المصدر: Canadian Tax Journal / Revue Fiscale Canadienne. 2023, Vol. 71 Issue 4, p1171-1176. 6p.

مصطلحات موضوعية: *DOUBLE taxation, *FOREIGN tax credit, *INCOME tax, *DOUBLE tax agreements

مصطلحات جغرافية: UNITED States

مستخلص: The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countries that have tax treaties with the United States that include provisions similar to the provision at issue in the case, residents of Canada who are US citizens may have a harder time making the argument that the US-Canada tax treaty requires the United States to allow a foreign tax credit against the NIIT. [ABSTRACT FROM AUTHOR]

: Copyright of Canadian Tax Journal / Revue Fiscale Canadienne is the property of Canadian Tax Foundation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)