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1

German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

100%

Dumiter F., Turcas F., Opret A.

Journal of Legal Studies

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2015

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vol. 16

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issue 30

1-17

EN

This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

2

Double taxation conventions, structure and evolution of the american tax system

88%

Dumiter F., Berlingher D., Opret A., Todor S.

Journal of Legal Studies

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2016

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vol. 17

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issue 31

1-14

EN

This article is intended as a retrospective survey of the comprehensiveness of the tax system, in the broad sense, and the US tax system, in a stricter sense, in terms of structuring model and application of tax levies, as well as the taxation applied to each public financial income category. The topic chosen is based on the idea that the US tax system is different from the European system, while also considering that the USA is the world leader in business, trade and investment, and seen as a true “streamliner” of the world. The US economy is strongly influenced by sectors that prevail at the federal level: industry, education, trade, telecommunications, and transportation. The research methodology used in this article consists of a comprehensive analysis of key concepts regarding tax levying activities, providing an explanation of the tax policy, a critical analysis of the US system in terms of tax legislation, and a history of international double taxation conventions concluded by the US with other countries, given that the USA may be an archetype (best practice) in terms of the double taxation agreements network, regarding both the number of countries with which they have been concluded, and the types of agreements on income and capital. In our opinion, the results of this study indicate the optimal technical framework used by the American system to identify and implement the most sustainable methods, techniques and procedures in order to reduce the scope of international double taxation on income and capital worldwide.

3

The impact of taxation on transnational business activity: why it happens, how it happens, how to neutralize distortions

63%

Farri F.

Przegląd Ustawodawstwa Gospodarczego

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2020

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issue 8

9-13

PL

Celem artykułu jest zbadanie w metodyczny sposób wpływu, jakie zmienne fiskalne wywierają na działalność gospodarczą w skali międzynarodowej. Za główną przyczynę powstających w tym kontekście nieprawidłowości uznano kształt przyjętych obecnie modeli regulacyjnych międzynarodowego prawa podatkowego, które wywodzą się jeszcze z lat 20. ubiegłego wieku. Efektem dokonanej analizy jest propozycja wyjścia poza te modele regulacyjne i przyjęcie zasady opodatkowania towarów i usług w miejscu ich konsumpcji. Przyjęcie tej zasady umożliwi podważenie głównych, stosowanych w skali międzynarodowej strategii uchylania się od podatków oraz osłabienie szkodliwej konkurencji podatkowej pomiędzy państwami dzięki wprowadzeniu bardziej sprawiedliwych kryteriów w relacjach międzynarodowych.

EN

The article aims to study, in a systematic framework, the main profiles of the effect brought by the fiscal variable on international economic activities. The main causes of the distortions that occur are identified in the configuration of the current regulatory models of international tax law, dating back to the 1920s. The resulting proposal is to go beyond these regulatory models and to adopt a Destination-Based Approach, suitable to neutralize the main international tax-elusion strategies and to reduce the harmful tax competition among States by establishing more equitable criteria in international relationships.

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2 Journal of Legal Studies

1 Przegląd Ustawodawstwa Gospodarczego

1 2020

1 2016

1 2015

2 Dumiter F.

2 Opret A.

1 Berlingher D.

1 Farri F.

1 Todor S.

1 Turcas F.

German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

Double taxation conventions, structure and evolution of the american tax system

The impact of taxation on transnational business activity: why it happens, how it happens, how to neutralize distortions