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Cross-border aspects of corporate taxation
Laouici, Said ; Kotáb, Petr (advisor) ; Tuláček, Michal (referee)
- 1 - Cross-border aspects of corporate taxation Abstract This thesis addresses the key challenges, institutions, and current challenges in the cross- border taxation of concerns, which are better known as multinational companies. Multinational companies are business associations that must achieve the quality to be described as concerns, which are the focus of this thesis. The essential aspects in the cross-border taxation of a concern are the existence of double taxation or non-taxation, the transfer pricing and, finally, the new institutes that are aimed at reacting to the most recent and unsolved issues in this area. These are still numerous, but the efforts of countries and multinational organisations to tackle them are very strong. Specifically, this thesis deals with the essential instruments in the field of international taxation, such as double taxation treaties, transfer pricing, which can be described as traditional institutes, but also new institutes in the field of international taxation, which are BEPS action plans (Pillar I and Pillar II), MLI, EU directives, which compete with the basic and new instruments. The BEPS Action Plans and their impact are continuously reflected in each chapter of this thesis. The thesis also deals with tax competition, coordination, and harmonisation relationships...
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Hybrid mismatches in the context of Czech tax law
Bazalová, Dominika ; Kotáb, Petr (advisor) ; Martiník, Pavel (referee)
1 Abstract This thesis deals with the rules for hybrid mismatches, which were developed as part of the OECD Inclusive Framework on Base Erosion and Profit Shifting and their implementation into the Czech legal system. First of all, attention is paid to the international context of the fight against aggressive tax planning and the various ways to deal with it. At the same time, some of the shortcomings of these methods are identified. The rules for hybrid mismatches are first described as they were proposed by the final OECD report Neutralising the Effects of Hybrid Mismatch Arrangements completed in 2015. Individually addressed are the general conditions of application of the rules, and then the categories of hybrid financial instruments and hybrid entities. The last section is devoted to a critique of the rules relating both to the chosen concept of linking rules, which many authors consider to be less than ideal, and to the process of developing the recommendations, in which some shortcomings have been identified, particularly in relation to the participation of less developed states. The next chapter is devoted to the implementation of the rules at the European Union level, which took place within the framework of the adoption of the new Council Directive 2016/1164 of 12 July 2016 laying down rules...
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Hybrid Mismatches After the ATADTheoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Matejová, Martina (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
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Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters
Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee) ; Matejová, Martina (referee)
Hybrid Mismatches After the ATAD Theoretical Aspects of International Cooperation in Tax Matters Abstract This dissertation argues that the current approach toward hybrid mismatches, i.e. linking rules, is ineffective and that EU Member States should consider and adopt other solutions to hybrid mismatches, in particular coordination rules, to achieve single taxation of cross-border income if it is their tax policy goal. I make this argument to help tax policymakers deal properly with hybrid mismatches while also achieving greater legal certainty for taxpayers and tax administrators. While pursuing my claim, I touch on the essential elements of current international taxation, describe certain sets of hybrid mismatches, discuss policy implications of hybrid mismatches' outcomes, and show what linking rules are and that they have many shortcomings. Consequently, I discuss various alternative solutions to hybrid mismatches and point out that coordination rules can be a better method to pursue. Using the preparatory discussion, I examine the Czech anti-hybrid mismatches rules and argue that EU Member States can, to some extent, still use coordination rules as a solution to hybrid mismatches under the ATAD. My analysis leads to practical and theoretical conclusions. I show that the academic literature does not...
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