Regulation of tax concessions and the possibility of its application in Palestine

In light of the social and economic conditions experienced by the world , has seen a broader in economic transactions cross-border which in turn reflected on the field of commercial and international contracts, and that during the second half of the twentieth century, those contracts are no longer limited to the traditional process of buying and selling, and in this regard, the question arises about the tax treatment of companies that implement the projects under the system, concession contracts in both "Franchise" and "bots ", And what these companies earn profits during the exploitation of the system. And Due to the importance of this new issue on the legal and practical levels, researcher seriously seeks to give a clear idea for regulation of tax concessions In both sections commercial (franchise) and administrative (bot) (build-operator-transfer), In order to arrive at your tax regulation to these contracts in Palestine, especially since there are scarce in the literature and studies that address this issue, as part of the study consists of four chapters. The first chapter is the introductory, we talked about the problem of the study and questions, its objectives and its importance and previous studies have, in the second one, we put your hands between the commercial concession contracts in terms of general provisions, and then distinctive elements from the rest of the contracts and then edges and ways to completion and the effects of its end. The third chapter has focused on the build-operate-transfer (BOT) contracts include all of the general provisions of these contracts have a legal and conditioning, then the conclusion of these contracts expire and ways of action and effects. The fourth and final chapter in the study has been allocated for research in the tax regulation of these contracts we have referred it to both the nature and types of taxes and the Palestinian tax law then the tax regulation of franchise contracts, tax and regulation for decades to build, operate and transfer ownership, the researcher found through this study to several conclusions, including: 1. The Palestinian Authority provides many investment incentives both ends of the commercial and administrative concession contracts. 2. The overall Palestinian legislation based on several old laws, some dating back more than 20 years, such as taxes and Excise Act and other laws, and it needs to be updated in order to cover things developed. In the end, the researcher put several recommendations for the advancement of these contracts and the development of tax-driven organization, it is within these recommendations: 1. The Franchise legal system effectively to the advancement of the Palestinian environment and economic, investment, and here we call on the Palestinian legislator to the need for attention to this system and its importance and role in the activation of the Palestinian investment, and the pursuit of relentless about finding legal regulation regulates this decade, especially that our dear country is going through a sensitive stage on the road to construction. 2. On the Palestinian project should reconsider the provisions of the Income Tax Law No. (8) and developed in line with developments in of this era Including commercial concession contracts and that it was not referring explicitly or even implicitly in the provisions of this law , which gave the sheriff and tax of Chartered Accountants of discretion In each case and thus it did not materialize the principle of certainty, which is one of the most important principles of tax law. Palestinian project reconsidering the recent changes that have taken place in 2014 to encourage investment law, especially article 42 of it which interferes with the contracts signed by the government with other parties, and article 43, which alienate investors in the field of construction and operating contracts and the transfer of property as a result of its investment in the country.