Indirect Taxation

Si critica la teoria, di matrice giurisprudenziale, secondo cui l'art. 20, t.u. registro, può essere utilizzato per tassare unitariamente più atti tra loro collegati. Si esamina poi il rapporto tra l'art. 20 e la nuova norma generale antiabuso, prevista dall'art. 10-bis, Legge n. 212/2000, definendone i rispettivi campi di applicazione. In tema, v. anche Tabet, in Rass. trib., 2016, 913.

The GST Council, a panel of Union and state finance ministers, has met three times till now. Though con sensus has been the mode of decision­making, the process will not be smooth in the days to come. Very important decisions like tax rates, mobilising revenue to give compensation to states and division of tax administrative powers between the Union and the state governments will see tough negotiations and prolonged discussion.

The study investigates the empirical relationship between indirect taxes and economic growth in Pakistan. For estimation, the annual time series data (1974 to 2010) was used. The main purpose of the research is to find the long-run and short-run relationship between indirect taxes and economic growth. Philips Perron and Augmented Dickey fuller unit root tests were used to check the stationarity of every variable in the study. Auto Regressive Distributed Lag (ARDL) bounds testing approach for co-integrations (developed in 2001) was applied to estimate the long-run and short-run relationship among the variables. Indirect taxes have negative and significant effect on economic growth in long-run while its coefficients in short-run were insignificant. Due to one per cent increase in indirect taxes, economic growth would decrease by 1.68 per cent. ECM coefficient of indirect taxes shows 45 per cent speed of adjustment in a year. According to the research results it is imperative to decrease indirect taxes and increase the direct taxes, if we want to augment the economic growth. Currently, contribution of direct taxes out of total tax revenue is only 33 per cent and the share of indirect taxes is 63 per cent, while it should be reversed if economic growth has to increase.

O presente artigo objetiva analisar a recente decisão promulgada nos autos do Recurso Especial nº 1.439.753/PE à luz da doutrina e da jurisprudência nacional acerca do critério espacial da hipótese de incidência do Imposto sobre Serviços-ISS. Para tanto buscaremos analisar as principais decisões envolvendo o aspecto espacial do ISS nos últimos anos, evidenciando os critérios utilizados. Por fim, proporemos uma definição de estabelecimento prestador de serviços que possa orientar os contribuintes quando forem recolher o imposto, baseada na análise jurisprudencial. Palavras-chave: jurisprudência, critério espacial do ISS, imposto sobre serviços.

A year after GST was launched on July 1 2017, administration of the new tax regime is still facing quite a few challenges that keep it from being what it was envisaged to be - a good and simple tax. But the new tax regime is here to stay and signs indicate that it is on its way to stabilise and deliver. Yet for quite some more time, it will continue to remain a work in progress.

As most of the developing countries do, Ethiopia was highly dependent on external financial resources to finance its development activities. For many decades, the tax contribution to GDP was very less and this needs an improvement. The government needs dependable and sustainable domestic revenue so as to run its function. Therefore, the purpose of this thesis has focused on addressing issues relating to assessments of VAT collection challenges in Gondar city administration revenue office. In order to attain the stated objective, the study has raised major research questions related to the challenges for low VAT collection performance, the compliance level of VAT payer’s and the VAT payer’s awareness level about VAT rules and regulations. The researcher used descriptive type of research design using quantitative and qualitative approach and purposive and systematic random sampling technique were employed to gather the data from the sample size of 146 VAT payers and 12 concerned tax officials. The researcher also used questionnaires and interviews to collect primary data and the last five years (2010/11-2014/15) annual report of revenue office and relevant documents to collect secondary data from data sources. In order to analyze the collected data, Percentages, table, pie charts and graphs were used. The result from descriptive analysis of primary and secondary data consistently reveals that: - poor tax collection enforcement capacity, poor performance of penalty for non compliance, high tax evasion, low level of voluntary compliance, ineffective VAT audit practice, taxpayer’s lack of awareness about VAT, submitting of illegal invoice, not participatory planning system, absence of continuous tax education program, inconvenience of the tax office location are the main constraints. The researcher recommended that: - effective tax collection enforcement, effective VAT audit practice, develops participatory planning system, enforce taxpayers that are eligible to VAT but not registered and develop continuous tax education program for VAT payers.

This thesis comprises an examination of the application of rule of law principles in the nascent democracy of an Islamic developing country – the Maldives – with a particular focus on the design and application of the country’s newly-enacted tax legislation. The benchmark against which that investigation is undertaken is the features of the rule of law enunciated in the literature and jurisprudence in developed Western countries and parallel notions in Islamic jurisdictions. The study concludes that, contrary to the fundamental tenets of Islam, which the Maldives embraces, application of the rule of law generally has failed. The way in which the tax regime was established and is administered has contributed to that failure.

This research demonstrates the need for a seismic change in the mindset of those people in the Maldives who draft, enact, administer and adjudicate taxation legislation and other laws. Consequently, the thesis offers some recommendations on how a more focussed recognition and application of the rule of law might be achieved in the tax arena and more generally in the Maldives.

The year 2017 is regarded as a landmark in Indian economic history as it witnessed the implementation of one of the most important economic reforms in India - the Goods and Services Tax (GST), which subsumed almost all indirect taxes at the Central and State levels. This so-called ‘one nation, one tax’, aims to provide a simplified, single tax regime similar to several major economies across the world. This single tax has streamlined a number of indirect taxes and has made businesses more efficient. The implementation of the GST was widely supported by the industry, which looked at this tax reform as an opportunity to redefine its supply-chain model, enhance IT processes, and evaluate its internal and external arrangements to minimise their tax costs. However, after multiple policy updates, it seems that not everything has unfolded as planned. GST in India not only boasts one of the highest tax rates but also consists of the largest number of tax slabs. In addition to this, there exists increasing compliance burdens, along with technical and compliance issues. The present study is an attempt to understand the barriers to the smooth implementation of GST along with highlighting the basic concept of GST and its model in Indian context.

This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax
savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified
Jones earnings model (earnings quality manage-ment) from 2009 to 2016. The study used a sample of all 116 listed
companies on the Nigerian stock exchange ranging from all sectors excluding financial services sector due to its reporting
sys-tem. Preliminary analyses were also conducted, such as descriptive statistics and the correlation matrix. In analysing
the data, the study adopted panel multiple regression to identify the possible effects on earnings quality. We employed the
panel generalised method of moments regression be-cause we suspected there is a variety of moment conditions that are
deduced from the assumption of the theoretical model. The result shows that tax sheltering had a significant and positive
effect on the quoted the modified Jones earnings model (earnings management). We concluded that the cash effective tax
rate, long term effective tax rate, tax savings temporary and permanent tax difference are insignificant meaning that stakeholders
in Nigeria are interested in companies that produce quality financial reports, which clearly shows that there is high
earnings manipulation among Nige-ria quoted companies as most firms manipulate earnings through abnormal accruals.
This is at-tributed to pressure Nigeria companies face in maintaining existing investors’ confidence, smooth income over
the years. While the significant effects of the book tax gap show that increase or de-crease in the book tax gap is a signal to
high or low earnings quality. These reactions were different in developed economies, like the United States, as the cash effective
tax rate, long-term effective tax rate, tax savings, book tax gap and temporary difference are significant where news
about involve-ment in tax aggressiveness affects the quality of the firm’s earnings.

D. Rathbone, CR 57, 2007, 490: „This book, the first full study of the nomarchia, not just the nomarchs, of the Arsinoite nome in the Roman period, is the most important contribution to our knowledge of taxation in Roman Egypt since S.L. Wallace, Taxation in Egypt from Augustus to Diocletian (1938). A brief introduction reviews the available evidence and previous scholarly views. The second chapter gives a prosopographical study of the 27 Arsinoite nomarchs attested between A.D. 34 and 248, and the next investigates their function. The fourth chapter (pp. 92–299), which constitutes the bulk of the book, is a detailed discussion of all the taxes due in the Arsinoite to the nomarchia and what is known about their collection, including comparison with their incidence and mode of collection in other nomes. ...“.  All Reviews: J.-M. Dentzer, CRAI 2005, 1348–1352; A. Maffi, Dike 8, 2005, 171–177; J. D. Thomas, BMCRev <http://ccat.sas.upenn.edu/bmcr/2006/2006-07-34.html>; G.Poethke, APF 52, 2006, 66–68; D. Rathbone, CR, N.S., 57, 2007, 490–492; D. Hennig, Gnomon 80, 2008, 366–367; T. Purola, Arctos 43, 2009, 249–251.

The self-assessment system has been implemented on companies since 2001 as to replace the former official assessment system. As such, procedural issues and compliance cost associated with the new assessment system are of significant interest to the taxpayers. This study was conducted in the year 2002 i.e. after one year the self-assessment system for companies has been put into practice. It focuses on the compliance cost in terms of the time spent by the taxpayers. In the study, time spent is used to measure the increment of compliance cost since time devoted to compliance activities is very much associated with the cost incurred. The respondents in this study are the small and medium enterprises (SMEs) and the tax agents in the northern region i.e. Perlis, Kedah and Penang. As this is an exploratory study, the researchers used convenience sampling, which enabled them to get fifty-six SMEs and forty-five tax agents in the stated area. From the survey on the SMEs, the findings reflected that the most prominent variable is the time spent for discussion with tax agents (78.83 percent), which represented the major source of increment in compliance cost under the new system, followed by learning the new tax laws (55.40 percent); paying taxes (50.00 percent); record-keeping (48.20 percent); and answering IRB queries (44.70 percent). Meanwhile, 90.00 percent of the tax agents suggested that there was an increase in time spent under the new system for the total hours spent in complying with the new system, learning the new tax laws, preparing tax returns, and discussion with clients. Only 63.70 percent of them implied that there was an increase in time spent in answering IRB queries.

Le clausole di un contratto di cessione di azioni, che attengono alla consistenza del patrimonio dell’azienda, sono assoggettate ad imposta di registro autonomamente, in misura proporzionale, a norma dell’art. 21, comma 1, del relativo t.u. Sono difatti il frutto dell’autonomia contrattuale delle parti e, pertanto, non sono “necessariamente connesse” tra loro (come richiederebbe la norma che ne autorizza la tassazione congiunta). L’azienda è solo l’oggetto “mediato” della cessione di partecipazioni e le garanzie ad essa riferite non possono considerarsi necessarie, come invece le garanzie legali date dal venditore.

This thesis was inspired by my work as an international tax adviser to the Maldives on behalf of the Asian Development Bank from 2011 to 2015. The Maldives had just transitioned from what was an autocracy to a supposed democracy, and from a tax haven to a country with new direct and indirect tax regimes. During that period, I regularly witnessed Legislative, Executive and Judicial manoeuvres that were the antithesis of what I had always taken for granted in New Zealand as fair treatment of people in accordance of the rule of law. I observed the contradictions both generally in Maldivian society and in the taxation field. I began to question why there was a stark contrast between what I was observing in the Maldives and the ideals of a fair and equitable society, which my New Zealand upbringing, education and experience had instilled in me. This thesis is therefore the outcome of a study of what the rule of law is supposed to be and whether, because the Maldives is a small, conservat...

Video Sharing Websites constitute a rather peculiar situation. On one hand, they are considered as part of what the Commission perceives as online sharing economy: users are eligible to derive income from monetizing their audiovisual content. On the other hand, their business model is reminiscent of what is described as “free -economy”: access to the audiovisual content is prima facie provided without any monetary consideration. While the Commission has published guidelines, in an effort to map the potential issues regarding the VAT Treatment of persons who conduct activities via sharing economy online platforms, its assessment focalized more on “digitalized” traditional activities. This inquiry is dedicated to raising the issues concerning the qualification as “supplies of goods or services for consideration”, of activities carried out via Video Sharing Websites, and of their provider as “taxable person”, for the purposes of EU VAT, in the light of the EU VAT Directive and the CJEU’s interpretation of these concepts.

I. Introducción
II. Breve referencia al régimen del Impuesto al Valor Agregado en Venezuela
A. El Impuesto al Valor Agregado en Venezuela
B. El sujeto pasivo en el IVA en Venezuela
1) Contribuyentes
a) Contribuyentes ordinarios
b) Contribuyentes ocasionales
c) Contribuyentes formales
d) Naturaleza jurídica del contribuyente
2) Responsables
a) El agente de retención
b) Los contribuyentes designados como “especiales”
III. El régimen de retención del Impuesto al Valor Agregado en Venezuela
y sus negativos efectos económicos
IV. Conclusiones y recomendaciones

L'imposta sostitutiva ex d.p.r. 601/1973 costituisce il regime fiscale "naturale" dei finanziamenti a medio e lungo termine. La sua applicazione non dipende dalla non applicazione delle imposte sostituite. Nemmeno l'esenzione da queste ultime, ivi prevista, può farsi dipendere dalla concreta applicazione dell'imposta sostitutiva. L'autonomia dei due tributi (sostitutiva e sostituiti) implica autonomia dei relativi presupposti, anche sotto il profilo della territorialità. Riemerge dunque la questione se il luogo di conclusione del contratto di finanziamento sia rilevante o meno per l'applicazione dell'imposta sostitutiva.

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features needed to meaningfully address these issues: a distinction between resource-related and other revenues, and a disentangling of tariff from commodity tax revenue. Countries &apos; experiences vary quite widely, nonresource revenues have been essentially stagnant. Corporate tax revenues have held up, despite a reduction in rates and evidence of substantial base-narrowin...

The article aims to analyze the legal reason based on the last case, South Dakota v. Wayfair.
This case represents a significative reconsideration of the US Supreme Court precedent,because it validates the South Dakota tax law that forced the sellers to collect and remit the sales tax to the State “as if the seller had a physical presence in the State”. Starting from the
analysis of this SCOTUS case, the comment wants to evaluate the possible effect over the International, European and domestic tax law system. In fact, the establish of a new nexus, based on pervasive digital presence follows the Italian recent law and European proposals

This article is discussing comparative approaches to the  definitions of the e-commerce and e-payment. The  international taxation systems, direct and indirect taxation, entity isolation and "arm's length principle" applied to entity
isolation problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues covered in the content of article. Recognition of  server as a permanent establishment and "nexus" issues with regard to taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic signature in e-commerce taxation as a solution to identification of taxpayer, jurisdiction to tax, and goods subject to taxation. In addition, the possible framework for establishing e-signature system is supported by both legal and technological suggestions which was provided in the article.

Being a South African expat myself, based in Guangzhou PR China, as well as a tax professional, I’ve found myself of course in the same position as any expat starting to work in another country. The same questions any expat has to deal with, I had also experienced first-hand, besides already possessing the technical knowledge to properly ascertain my SA Income Tax obligations. Added to that, due diligence requires that any expat should, on a regular basis, re-examine the tax treaty between the country they are working in, and SA, as well as monitor (via their professional tax consultant) any potential changes in the SA Income Tax Act.

In the midst of performing my own bi-annually due diligence Income Tax status check, and at the same time noticing some posts regarding expats and their SA Income Tax obligations that seemed to cause some confusion, I proceeded to compile this brief analysis (and guide, if you like) of the following obligations of every SA expat that leaves the RSA to start working in another country :

• The obligation to register for SA Income Tax, or not ;
• The obligation on whether an annual income tax return must be filed, or not ;
• The liability, if any, for paying tax on employment income earned by a South African person working in another country (hereafter “expat”).

Following the Ottawa Conference on e-commerce in 1998, the OECD’s Committee on Fiscal Affairs (CFA) adopted the Guidelines on Consumption Taxation of Cross-Border Services and Intangible Property in the Context of E-commerce which was endorsed by the Consumption Tax Guidance Series.
It has, however, become clear that the problems associated with the application of VAT on the supply of intangible goods are, in the main, rooted in the remaining differing approaches in certain jurisdictions. This has exacerbated the possibility of double taxation and under-taxation.9 As a result, in January
2006, the CFA adopted a set of basic principles for the development of the OECD International VAT/GST guidelines.10 The development of the guidelines is a long-term project that aims to cover a broad spectrum of cross-border trade
VAT issues.11 At the second meeting of the Global VAT Forum,12 chapters two and three of the OECD International VAT/GST guidelines were adopted as the first internationally agreed framework for applying national VAT rules to cross-border transactions. This article critically discuss the OECD International VAT/GST guidelines with specific reference to the developments of the OECD proposals since the Ottawa Conference in 1998. This is achieved by addressing the following issues –
• The neutrality of VAT/GST rules in the context of cross-border trade in intangibles.
• Determining the place of supply for purposes of computing VAT/GST on cross-border supply of services and intangibles.
• Problem areas in respect of cross-border trade in intangible for which the OECD has not provided adequate guidance.

El artículo reseña las principales bondades fiscales y aspectos tributarios a tomar en cuenta al momento de hacer negocios e inversiones en el Perú en sectores económicos clave como Minería, Hidrocarburos (petróleo y gas) y energía. Se describe los puntos más relevantes del marco legal de la inversión extranjera, la fiscalidad en el impuesto a la renta e impuestos indirectos, así como en los convenios para evitar la doble imposición (CDI). Finalmente se trata la fiscalidad específica de estos sectores como impuestos a la minería u otros gravámenes.

The paper, the first of its kind, examines the sales tax implications on Cloud Computing transactions in India.  It also examines the excise and customs tax implications on Cloud Computing transactions in India but concentrates mostly around sales taxation.  The paper argues that as per the existing well established sales tax jurisprudence in India and the constitutional arrangement in that regard, a sales tax cannot be imposed on a Cloud Computing transactions in India.

Goods and Services Tax (GST) was implemented in India with the primary objective to reduce the burden on all stakeholders in the economy. Consumers are the vital stakeholders of GST as they bear the burden of taxes indirectly and contribute to government exchequer. Before introduction of GST, there were many taxes in force, which led to more complexities in taxing taxpayers, and there was a problem of cascading taxes. GST came as a hope to overcome the issues of earlier tax systems and provide many benefits to consumers. The paper examines consumers perception, level of awareness, and satisfaction about GST. To achieve the objectives of the study online survey has been undertaken by randomly sharing survey links to consumers of Kalaburagi district of Karnataka state. Non-parametric test has been used to analyze the primary data collected. The Chi-square test has been used to test consumers perception, and Mann witney U test and Kruskal-Wallis tests have been used to test the significance of two or more samples.

According to Islam, Muslims have a moral obligation to pay zakat for the support of the poor and for the legitimate functions of government. Thus, evading one's duty to pay zakat is classified as an immoral act. The Islamic system of taxation is a voluntary one, at least partially, although Islamic literature makes it clear that a government is justified in forcing people to pay taxes if the amount raised by zakat is insufficient to cover all the legitimate costs of government. However, this right of interference with the individual's personal property will be limited to the extent required by the general welfare of the society. Also, it does not follow that Muslims have a moral obligation to pay whatever taxes the government demands and it does not follow that any and all forms of taxation are legitimate. Thus, a case can be made that some forms of tax evasion, under certain conditions, may not be immoral. The author reviews the literature and discusses the circumstances where tax evasion would not be considered unethical under Islam.

analisis del hecho imponible del impuesto sobre las actividades de telecomunicaciones establecido en la Ley Organica de Telecomunicaciones de Venezuela

Analysis of the taxable event of the tax on telecommunications activities established in the Organic Telecommunications Law of Venezuela

Introducción
Los tributos específicos a las telecomunicaciones: antecedentes
El Impuesto a los Servicios de Telecomunicaciones (IST): Artículo 147 LOTEL
Los servicios de telecomunicaciones y el establecimiento o explotación de redes de
telecomunicaciones, como Actividades de Interés General:
El servicio de telecomunicaciones como hecho imponible del IST:
a) los conceptos establecidos en el RTLOTEL:
b) El alcance de las actividades complementarias, inexistencia de hechos imponibles
distintos a los servicios de telecomunicaciones propiamente considerados
La naturaleza jurídica de la actividad de interconexión en la LOTEL, su calificación
como Actividad de Interés General diferente a servicio de telecomunicaciones y su
vinculación con la base de cálculo del IST
a) La interconexión como una actividad diferente a los servicios de telecomunicaciones:
b) La interconexión de redes no es un hecho imponible y por lo tanto los ingresos derivados
de dicha actividad no están gravados por el IST
c) Análisis de la naturaleza de los ingreso por interconexión
d) Ilegalidad del artículo 15 del Reglamento de la LOTEL:
e) La deducción de los pagos efectuados por interconexión a los ingresos brutos obtenidos
por la prestación de servicios de telecomunicaciones:
Bibliografía