Since 2013, when Vodafone published its ground-breaking Tax Risk Management Strategy, Available at the time of writing at http://www.vodafone.com/content/dam/sustainability/pdfs/vodafone_tax_risk_management_strategy.pdf . prescribed levels of acceptable tax risk have been used to articulate degrees of corporate responsibility with regard to tax. In Vodafone’s case, the claim was as follows:
The Group aims for certainty on tax positions it adopts but where tax law is unclear or subject to interpretation, written advice or confirmation will
annual meeting of shareholders in Järnbron 1987, decisions regarding dividends to the parent company Skåne-Gripen amounted to approximately SEK 350 million, corresponding to the profit generated by the shareholdings (and some other earnings). However, this dividend had already been raised (anticipated) by Skåne-Gripen in the 1986 financial statements – and the same year, the same amount was reported as a dividend in AB Järnbron. The dividend was paid in such a way that the dividend from AB Järnbron was offset against Järnbron’s claim against Skåne-Gripen, due to the
taken into account that this fact is not determinative. Moreover, if the agent is exposed to other kinds of risks, the agent may be considered to be independent. Cf. Arnold & MacArthur, supra n. 82. Accordingly, it seems appropriate to argue that the ordinary managerial risk, as well as the potential risk of facing claims for damages concerning negligent actions, should be included in the assessment.
On the basis of an overall assessment of the different arguments discussed above, it appears that the National Tax Board did right when deciding not to follow the
responsibility, Tidsskift for Skatter og Afgifter, 238.
Lamb M., (2005), Interdisciplinary taxation research - an introduction. In M. Lamb, A. Lymer, J. Freedman & S. James (Eds.), Taxation. An Interdisciplinary Approach to Research (pp. 3-10). Oxford: Oxford University Press.
Mandela N., (1995), Long Walk to Freedom. Little Brown & Co.
McKerchar M., (2008), Philosophical Paradigms, Inquiry Strategies and Knowledge Claims: Applying the Principles of Research Design and Conduct to Taxation. eJournal of Tax Research, 6(1), 5
be sufficient. In addition, it must be possible to observe the intention in some way. See Proposition (Prop.) 1989/90:110 p. 500 and Proposition (Prop.) 1990/91:54 p. 191. In addition, see Kammarrätten i Göteborg (Court of Appeal in Gothenburg) case 4719-11, 13 January 2013. This case concerned the owner of a building firm who had privately bought, renovated, and subsequently (after eight months) sold two condominium flats. The sales were taxed as business income, despite the owner claiming that he had intended to reside permanently in the flats. Evidently, this
Pedersen (2014) had made to a conference on legal certainty in the previous March. Both L. Hulgaard and Pedersen claimed that it seemed to be difficult for a taxpayer in Denmark to succeed in cases about taxes and excise in the courts.Hulgaard’s analysiswas statistical, whereas Pedersen’s was both statistical and qualitative. The symposium was arranged by Danske Skatteadvokater (Denmark’s tax attorneys), in whose opinion there were grounds for taking Dahl seriously: The low percentage of cases found in favor of the taxpayer in the Danish Supreme Court required a
Tax Justice Network, ActionAid, ChristianAid and SOMO, have published critical reports on aggressive tax planning structures (see, e . g ., James 2012 , ActionAid 2012 , Christian Aid 2013 , SOMO 2015 ). Even consumers have shown interest in the amount of taxes paid by corporations (see, e . g ., Bergin 2012 , Kleinbard 2013 ).
It can therefore be said that multinational enterprises are currently in the eye of the storm. Their tax planning practices are claimed to be too aggressive and this has led to a public outcry. Politicians have shared this public
laws or not is irrelevant. The Commission questioned whether this conflicted with EU Regulation No. 883/2004 and the free movement of services (Art. 56 VWEU). Sweden has a special income/wage tax law. In Swedish: Lag om särskild löneskatt på vissa förvärvsinkomster (1990:654). Sweden answered that the tax could not be characterized as a social security contribution under EU Regulation No. 883/2004 because the tax gives no right to claim social security benefits. The tax was introduced in order to create a neutral levy on income derived from lucrative activities
Frenchness and into Frenchness tout court . It cannot be regarded only as a rule in terms of a bare propositional statement. There is more to ruleness than a series of inscribed words which is to say that a rule is not identical to the inscribed words.”
Due to the importance of the societal factors, Legrand ’s opinion is that, at best, what can be displaced from one jurisdiction to another is, literally, a meaningless form of words. In his opinion, to claim more is to claim too much. His conclusion is that in any meaningful sense of the term, legal
-132); OECD (2006 , 104)) that capital gains are not normally taxed based on the accrued tax, because it would be difficult to get the correct value of property at a certain moment and it may cause cash deficiency to the taxpayer. Periodic valuation of assets may imply high tax compliance and administration costs where there is no obvious market to establish a fair market value, as could be the case for certain intangible property or claims on such property. It has been concluded ( Bankman et al . (2005 , 131)) that realization does not have a single, all