delo diplomskega projekta
Abstract
Kadar se podjetje želi pozicionirati na tujem trgu, je najpomembnejše slediti trem načelom, in sicer, prvič, če podjetje posluje izven domače države, obdavči dobiček doma, razen če v tujini posluje prek stalne poslovne enote, drugič, če v tujini posluje prek stalne poslovne enote, se lahko dobiček obdavči v tujini, vendar samo tisti del dobička, ki se lahko pripiše stalni poslovni enoti in tretjič, davek, ki je že plačan v tujini, ga ni treba več plačati doma in se prizna kot odbitek. Pomembno vlogo igrajo pri tem konvencije o izogibanju dvojnemu obdavčevanju, ki jih države sklenejo med seboj, s tem pa se podjetja lahko izognejo dvojni davčni obveznosti in nemoteno poslujejo tako doma kot tudi v tujini. Nemalokrat se zgodi, da posamezne multinacionalke želijo izkoristiti davčne vrzeli, s tem pa pridobiti nekaj ugodnosti na račun zmanjšanja davčne obveznosti. Proti takim aktivnostim se aktivno bori OECD s projektom BEPS na čelu. Skozi 15 ukrepov predstavljajo rešitve, za omogočanje enakopravnega položaja vsem podjetjem.
Keywords
stalna poslovna enota;tujina;davek od dohodka;pravne osebe;mednarodne pogodbe;projekti;BEPS;
Data
Language: |
Slovenian |
Year of publishing: |
2019 |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM EPF - Faculty of Economics and Business |
Publisher: |
[R. Dobaja] |
UDC: |
347.715:658.112 |
COBISS: |
13360412
|
Views: |
787 |
Downloads: |
74 |
Average score: |
0 (0 votes) |
Metadata: |
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Other data
Secondary language: |
English |
Secondary title: |
Operating in a foreign country with permanent establishment |
Secondary abstract: |
It is essential to follow three principles when doing business in foreign market. Firstly, if the company is running its business outside of its home country, the profit should be taxed in the home country, unless it runs a permanent establishment abroad. Secondly, if the company is doing business abroad through its permanent establishment, the profit can be taxed abroad, but only that part of the profit, which can be assigned to the permanent establishment, and third – the tax that has already been paid abroad is not due to be paid in the home country and can therefore be aknowledged as deduction. International conventions on avoiding a double taxation, which are signed among the countries, play a very important role in this matter as they make it possible for the companies to run their business home as well as abroad. |
Secondary keywords: |
permanent establishment;abroad;legal entity income tax;BEPS project;international conventions; |
URN: |
URN:SI:UM: |
Type (COBISS): |
Diploma project paper |
Thesis comment: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: |
I, 32 f. |
ID: |
11146492 |