title: Special rules against tax avoidance: Taiwan’s experience
metadata.name: dc.contributor.author
metadata.value: Shepenko, Roman A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-10-30T15:06:15Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-10-30T15:06:15Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2023-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Shepenko, Roman A. 2023. “Special rules against tax avoidance: Taiwan’s experience”. Vestnik of Saint Petersburg University. Law 3: 738–749. https://doi.org/10.21638/spbu14.2023.311 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2023.311
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/44310
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: States and the territories implementation their tax rights in relation to the objects of taxation
  by concepts of taxation is determined. Tax conceptions to be applied primarily in relation to
  direct taxes are territorial and global. The territorial conception assumes that taxes are levied
  on the object of taxation originated or received in the state (territory). This conception is addressed
  to residents and non-residents. The global conception assumes that taxes are levied
  on the object of taxation regardless of the place of its origin. This conception is addressed to
  residents. Ideally, states and territories should limit their tax rights to income from national
  sources. Accordingly, the principle of non-double taxation will not be violated and there is
  no need for special rules. Initially, states and territories followed the territorial concept, but
  over time approaches have changed. As a result, the problem of tax avoidance has become the
  focus of attention. Their unilateral application does not give the desired result, and therefore
  international treaties are concluded or amended. Special rules against tax avoidance are on
  the agenda of the authorities of various states, including unrecognized ones. There is a certain
  specificity in the regulation in relation to unrecognized states and territories with a special
  status. Some of these entities are even members of international organizations, but do not have
  an extensive network of treaties containing tax provisions. In the given article, an attempt to
  systematize special rules against tax avoidance in Taiwan is made.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 14; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax avoidance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: transfer pricing
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: thin capitalization
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: limitation on benefits
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: beneficial owner
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Special rules against tax avoidance: Taiwan’s experience
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 11.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/44310/1/11.pdf
resources.format: Adobe PDF
resources.size: 726,52 kB