Taxation and Development - A Comparative Study by Karen B. Brown

By Karen B. Brown

This quantity examines the tax platforms of a few twenty international locations to figure out even if their tax legislation are used to help development and improvement throughout borders in lower-income and terrible nations. Given the severe fiscal improvement wishes of poorer nations and the significance of balance in those areas to the protection of populations during the international, using a country’s tax legislation to help funding within the constructing international profits an important importance. This booklet explores even if foreign criteria selling the elemental values of the main tax platforms of the realm accommodate incentives for those international locations. furthermore, it analyzes the way adoption of ideas via larger source of revenue countries to guard their very own profit bases has a spill-over influence, impairing the power of constructing international locations to maintain their economies. Following an creation that synthesizes all over the world developments, the amount includes separate chapters for numerous nations detailing the underlying pursuits and values of every procedure and how within which the choice to hire (or now not hire) incentives comprises these ends. The chapters contain stories for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, uk, usa, and Venezuela.

The quantity memorializes the paintings of the final Reporter and nationwide newshounds on the Taxation and improvement consultation of the 19th Congress of the foreign Academy of Comparative legislation held in July, 2014, in Vienna, Austria.

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The income tax rules referred to in this report are contained in two tax statutes: Income Tax Assessment Act 1997 (Cth) (ITAA97) and Income Tax Assessment Act 1936 (Cth) (ITAA36). These statutory provisions and other sources are referred to where relevant in this report. 2 OECD, Report to G20 Developing Working Group on the Impact of BEPS in Low Income Countries (2014) 20 M. 3 However, corporations, like trusts and partnerships, are intermediaries and all tax is ultimately paid by individuals. Australia has an imputation credit system in which Australian shareholders receive credit for Australian tax paid by corporations, if certain conditions are satisfied.

Income Tax Regulations 1936, Schedule 10, Part I. , New Zealand does not tax capital gains, so these are potentially taxable under the CFC rules.  101. 56 Exposure Draft Tax Laws Amendment (Foreign Source Income Deferral) Bill 2011: Foreign Accumulation Funds. 53 2 Australia’s Hybrid International Tax System: Limited Focus on Tax and Development 35  lobal Tax Forum and International Tax Cooperation G and Enforcement Australia is an enthusiastic member of the Global Forum (it Chaired the Forum in 2011–2012).

If a company is a CFC, the relevant proportion of its income will be attributed to Australian companies with at least a 10 % interest in the CFC (determined directly and indirectly 48 Division 820 of ITAA97. au/media-release/017-2013/. 50 Part X of ITAA36. This section relies on the detailed examination of all Australia’s specific antiavoidance rules (SAARs) relating to cross-border investment by Lee Burns, Australia National Report, The Taxation of Foreign Passive Income for Groups of Companies International Fiscal Association Cahier vol.

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