In the Supreme Court of the State of California : the People, etc., respondent, vs. the Hibernia Savings and Loan Society, appellant; argument of Eugene Liès, Am. Cu. against the constitutionality of laws taxing credits.

Mode of access: Internet.

Tax haven information book.

Mode of access: Internet.

Legislative history of United States tax conventions /

Reprint of the 1962 edition published by U.S. Govt. Print. Off.

A kettős adóztatás elkerüléséről szóló korai magyar egyezmények = Earlier tax treaties of Hungary

Ennek a dolgozatnak az a célja, hogy bemutassa Magyarország történeti kettős adóztatás elkerüléséről szóló egyezményeit. A bevezetés, az első és a második fejezet a nemzetközi adózással kapcsolatos alapfogalmakat tisztázza. A harmadik fejezet Magyarország XVII-XVIII. századi gazdasági és politikai helyzetét írja le. Az ezt követő fejezetek a világháborúk előtti, közötti és utánuk következő időszak adóegyezményeinek történetével foglalkoznak. Az egyik fejezet a KGST tagállamok által kötött kettős adóztatás elkerüléséről szóló multilaterális egyezményt tárgyalja. Az összegzésben megállapításra kerül, hogy az adóegyezmények megkötésének a múltban nem feltétlenül gazdasági okai voltak. Bizonyos esetekben sokkal erőteljesebb volt a politikai (elsősorban külpolitikai) motiváció. A tanulmány számos olyan érdekes adalékkal szolgál a Vasfüggöny előtt letárgyalt adóegyezményekről, amelyek eddig még nem kerültek publikálásra a magyar szakirodalomban. _________ This paper intends to review the history of the double taxation agreements concluded by Hungary. The introduction, the first and the second chapters clear some basic definitions in the field of international taxation. The third chapter describes the political and economic history of Hungary back in the 17-18 centuries. The next chapters deal with the tax treaties concluded before the First World War, between the two Wars and after the Second World War. One chapter touches upon the COMECON multilateral tax treaties. The paper concludes that the economic importance of old tax treaties was not always the strongest commanding force during the negotiations. Sometimes political (especially foreign policy) reasons seemed much more relevant for the treaty party countires. The paper also provides an overview of the most interesting features of the tax treaties negotiated before the fall of the Iron Curtain for the first time in the Hungarian literature.

A concorrência fiscal num contexto de competitividade

Dissertação de Mestrado em Fiscalidade

Dos prejuízos no regime de participation exemption: a relação entre estabelecimento estável e filial

Mestrado em Fiscalidade

A tributação dos residentes não habituais: o caso português

No ano de 2009, foi introduzido no ordenamento jurídico português um regime de tributação privilegiado com vista a atrair estrangeiros de elevado valor acrescentado, promovendo o investimento e aumentando a qualificação da mão-de-obra. Apesar de não se tratar de uma experiência pioneira no domínio da tributação, assume-se verdadeiramente competitivo face aos restantes regimes em vigor na União Europeia, nomeadamente quanto ao âmbito e critérios de aplicação, bem como quanto à sua duração. A inevitável interação deste regime com as Convenções para evitar a Dupla Tributação e com o princípio da não discriminação, conduz-nos numa análise transversal que permita efetuar uma avaliação global e sistematizada dos benefícios que lhe estão subjacentes. Verifica-se que os eventuais constrangimentos com as Convenções para evitar a Dupla Tributação apesar de reais e de difícil eliminação resultam, por vezes, em situações bastante favoráveis para os seus beneficiários, como acontece com a dupla isenção concedida às pensões de fonte estrangeira. Complementarmente, consideramos que o facto de configurar um verdadeiro benefício fiscal, promovendo uma derrogação do regime regra da tributação em IRS, não compromete o princípio constitucional da não discriminação.

The Proposed Financial Transaction Tax – Extraterritorial Effect, Tax Evasion and Other Legal Problems Facing the Proposal

The main topic of this master’s thesis is the proposed EU directive on a financial transaction tax. Ten Member States which want to enact the directive by using enhanced cooperation are currently negotiating the contents of the proposal. This tax would be levied on specific products which are traded on the financial markets. As an example the transaction of stocks would be taxed at a percentage of 0.1 percent, and the transaction of derivatives at a percentage of 0.01 percent. The proposed financial transaction tax would enter into force in said ten countries but it would still have effects on those countries, which are not planning on participating in this taxation system. This is one of the main reasons why this tax has faced a lot of opposition in several European Union countries. The main legal problems the tax is predicted to have are tax evasion, double taxation, and extraterritorial effect. The Commission has stated that it is aiming to reach certain objectives with the financial transaction tax. These objectives are for example to stabilise the financial markets following the financial crisis, and to deter tax evasion. Commission has defended the planning of the financial transaction tax by stating that the tax is likely to reach its objectives. The planning of the financial transaction tax began already in 2011 when the Commission published the first draft of the proposal. Following this the proposal was last amended in 2013, but the participating Member States are currently still negotiating the contents of the proposal. The participating Member States published a statement in December 2015 in which they promised that there will be a decision made about the financial transaction tax by the end of June 2016.

Tassazione delle partnerships internazionali: modelli domestici, disciplina convenzionale e diritto europeo

I sistemi fiscali contemporanei applicano l’imposizione diretta a persone fisiche e persone giuridiche. In ciascuno Stato tuttavia una varietà di figure intermedie, definibili non- corporate-entities, sono dotate di gradi diversi di soggettività di diritto. Fra queste rientrano le partnership. Con l’obiettivo di ricondurre la fiscalità delle partnership all’interno del regime domestico generale previsto per persone fisiche o giuridiche, ogni Stato impiega proprie regole di caratterizzazione fiscale delle partnership. Di conseguenza, ciascuno Stato può considerare le partnership fiscalmente opache o trasparenti. Ciò vale sia per le partnership domestiche che per quelle estere. Quando l’attività di una partnership domestica presenta elementi di internazionalità, gli approcci domestici di caratterizzazione fiscale interferiscono spesso con quelli adottati da altri Stati. Tali inevitabili conflitti producono un alto rischio di doppia imposizione o doppia non imposizione dei redditi internazionali. La soluzione di tale genere di problemi non trova sistematica considerazione né nei Trattati fiscali, né nei Trattati UE così come interpretati dalla CGUE. Essa resta affidata all’autonoma iniziativa di ciascuno Stato. Questo studio esamina l’imposizione diretta delle partnerships internazionali che presentino un qualche collegamento con il sistema fiscale italiano. Esso inoltre propone una comparazione con altri sistemi fiscali selezionati sulla base di alcuni criteri. La comparazione mira alla individuazione dei problemi scaturenti dalla simultanea applicazione della tassazione italiana ed estera, considerando il ruolo spesso modesto dei Trattati fiscali. Ove un Trattato includa clausole specifiche per le partnership, ne viene esaminato l’effetto. Se i Paesi considerati sono Stati membri UE, i risultati dell’analisi sono esaminati rispetto alla normativa europea, con particolare riguardo ai profili di compatibilità con le libertà del Trattato UE e con i relativi orientamenti della CGUE.

Le sanzioni amministrative tributarie tra ordinamento comunitario e regimi nazionali

The research path has developed through a double direction: the analysis of fiscal tort and juridical means of reaction introduced into the system of taxation. The fiscal tort is a case that can be used as a comparison tool among national systems. Indeed, principles that regulate the fiscal tort has shared in the national systems even if the formation of the system has been different. Further, as a natural part of the research, the comparison between national and community systems has been crucial. Finally, the study of the “sanctions without fiscal tort”, that is indirect sanctions, had allowed to expand research also to the link between community jurisprudence and national systems.

La clausola della nazione più favorita dalle convenzioni internazionali all'ordinamento europeo

Il principale obiettivo della tesi è dimostrare come la connessione tra i differenti livelli giuridici che riguardano le relazioni tra Stati membri dell'UE richieda un'interpretazione sistematica delle convenzioni contro le doppie imposizioni intracomunitarie, ed in particolare richieda l'applicazione della clausola della nazione più favorita.

Taxation of couples: a mirrleesian approach for non-unitary households

Optimal tax theory in the Mirrlees’ (1971) tradition implicitly relies on the assumption that all agents are single or that couples may be treated as individuals, despite accumulating evidence against this view of household behavior. We consider an economy where agents may either be single or married, in which case choices result from Nash bargaining between spouses. In such an environment, tax schedules must play the double role of: i) defining households’ objective functions through their impact on threat points, and; ii) inducing the desired allocations as optimal choices for households given these objectives. We find that the taxation principle, which asserts that there is no loss in relying on tax schedules is not valid here: there are constrained efficient allocations which cannot be implemented via taxes. More sophisticated mechanisms expand the set of implementable allocations by: i) aligning the households’ and planner’s objectives; ii) manipulating taxable income elasticities, and; iii) freeing the design of singles’ tax schedules from its consequences on households’ objectives.

Controversy over the Taxation of Recogidas in the Philippines in the mid- 18th Century. The Case of Santa Rita de Pasig’s Spiritual Absorption

This article studies the house of seclusion established for devout Indian and mestizo laywomen in the town of Pasig in 1740, and the dispute over tribute obligations that affected retreated or “pious” women. Founded outside of the Royal Patronato, this house of seclusion was extraordinarily attractive as a place for voluntary retreat and as an educational center. The dispute over tribute payments brought to light misgivings and conflicts of interest between the parties involved, while revealing the fundamental problem: the traditionally undefined juridical status of this type of establishment on the Islands. The solution given to the problem (tribute exemption) was to be extended to other similar centers in the Philippines. This article, realized with the use of unpublished documentation from the General Archives of the Indies, contributes therefore to our knowledge of the world of women in the Philippine archipelago; an ambit of great complexity that, as of yet, has been insufficiently studied.

Two-dimensional Ultrasound And Ultrasound Elastography Imaging Of Trigger Points In Women With Myofascial Pain Syndrome Treated By Acupuncture And Electroacupuncture: A Double-blinded Randomized Controlled Pilot Study.

Chronic pain has been often associated with myofascial pain syndrome (MPS), which is determined by myofascial trigger points (MTrP). New features have been tested for MTrP diagnosis. The aim of this study was to evaluate two-dimensional ultrasonography (2D US) and ultrasound elastography (UE) images and elastograms of upper trapezius MTrP during electroacupuncture (EA) and acupuncture (AC) treatment. 24 women participated, aged between 20 and 40 years (M ± SD = 27.33 ± 5.05) with a body mass index ranging from 18.03 to 27.59 kg/m2 (22.59 ± 3.11), a regular menstrual cycle, at least one active MTrP at both right (RTPz) and left trapezius (LTPz) and local or referred pain for up to six months. Subjects were randomized into EA and AC treatment groups and the control sham AC (SHAM) group. Intensity of pain was assessed by visual analogue scale; MTrP mean area and strain ratio (SR) by 2D US and UE. A significant decrease of intensity in general, RTPz, and LTPz pain was observed in the EA group (p = 0.027; p < 0.001; p = 0.005, respectively) and in general pain in the AC group (p < 0.001). Decreased MTrP area in RTPz and LTPz were observed in AC (p < 0.001) and EA groups (RTPz, p = 0.003; LTPz, p = 0.005). Post-treatment SR in RTPz and LTPz was lower than pre-treatment in both treatment groups. 2D US and UE effectively characterized MTrP and surrounding tissue, pointing to the possibility of objective confirmation of subjective EA and AC treatment effects.