Digitalna poslovna enota in BEPS

magistrsko delo

Gregor Premrl (Author), Bojan Škof (Mentor)

Abstract

Davčno-pravni koncept stalne poslovne enote, digitalno gospodarstvo in njuna prepletenost je bil povod za raziskavo te tematike, katere težava se vedno bolj odraža v praksi in ustvarja vedno večji pritisk po ureditve oz. rešitvi le-te. Tehnološki razvoj podjetjem omogoča poslovanje preko državnih meja, brez potrebe po fizični prisotnosti v tej državi. Tako fizična prisotnost ni več potrebna za poslovanje v (digitalnem) gospodarstvu, kar ustvarja nekakšne vrste praznino v veljavnih načelih davčne zakonodaje glede stalne poslovne enote, ki, vsaj trenutno, kot glavni pogoj predpostavlja fizično prisotnost. Za digitalno gospodarstvo je značilna velika odvisnost od neopredmetenih sredstev, geografska mobilnost in malo ali celo nič potrebe po fizični prisotnosti ter uporaba podatkov in udeležbe uporabnikov kot dela poslovnega modela. Za digitalne izdelke so značilne komercialne transakcije, ki temeljijo na digitaliziranih (neopredmetenih) sredstvih, ki jih je mogoče enostavno, poceni in hitro množično porazdeliti čez državne meje. Ti so omogočeni ravno z digitalno ekonomijo in digitaliziranimi poslovnimi modeli. Sedanja pravila za ustanovitev stalne poslovne enote predstavljajo davčne izzive v luči digitalnega gospodarstva, saj je koncept stalne poslovne enote namenjen tradicionalnim, fizičnim poslovnim modelom in se ne uspe dovolj hitro prilagoditi visoko digitaliziranim podjetjem. Hkrati pregled sodne prakse pokaže, da visoko digitalizirana podjetja v izvorni državi običajno ne kreirajo stalne poslovne enote prav zaradi pomanjkanja te famozne fizične prisotnosti. To pomeni, da lahko taka podjetja delujejo v gospodarskem okolju države izvora brez davčnih obveznosti. Posledica je nepoštena porazdelitev davčne osnove. Načelo stalne poslovne enote v sedanji obliki ne dopušča obdavčitve poslovnih dejavnosti visoko digitaliziranih podjetij v državi izvora. Študija zadevnega problema poglobljeno analizira delo OECD in Evropske komisije pri reševanju vprašanj, povezanih z obdavčitvijo digitalnega gospodarstva in njunih prizadevanj za razširitev in/ali spremembo koncepta stalne poslovne enote, tako da bo ocena v prihodnje temeljila na gospodarski in digitalni prisotnosti podjetij v državi izvora in ne (zgolj) na fizični. Prav tako se je tekom raziskovanja iskalo kazalnike o kratkoročnih in dolgoročnih potencialnih rešitvah, ki bi privedle do pravičnejše distribucije davčne osnove. Iskalo se je odgovore tudi na morebitne polemike glede ustreznosti teh rešitev z vidika splošno sprejetih načel, primeroma, načela nevtralnosti. Prav tako me je zanimalo, ali so morda katere države že uvedle kakšna enostranska pravila, ki bi lahko predstavljala problem glede harmoničnosti prava EU, saj je za usklajenost mednarodnega davčnega sistema ključno, da se sprejemajo skupne in harmonične odločitve. Posamezna davčna pravila, namenjena visoko digitaliziranim podjetjem, bi lahko povzročila razdrobljenost mednarodnega davčnega sistema, kar pa bi lahko privedlo do konkurenčnega neravnovesja in povečalo tveganje utaj in izogibanja davkom. Kot se bo pokazalo tekom magistrskega dela, je končen sklep, da trenutnega koncepta ni mogoče uporabiti za obdavčitev v digitalnem gospodarstvu, saj le-ta ne omogoča obdavčitve dejavnosti visoko digitalnih podjetij v državi izvora. Koncept oz. načelo stalne poslovne enote je tako treba spremeniti, posodobiti in razširiti, da bo prilagojeno digitalnemu gospodarstvu.

Keywords

digitalno gospodarstvo;pogodbe o izogibanju dvojnega obdavčevanja;zmanjševanje davčne osnove;prenašanje dobička;OECD;EU;Evropska komisija.;

Data

Language:	Slovenian
Year of publishing:	2022
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[G. Premrl]
UDC:	336.2(043.3)
COBISS:	114763523
Views:	81
Downloads:	10
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Digital permanent establishment and BEPS
Secondary abstract:	The tax-legal concept of a permanent establishment, the digital economy and their intertwining was the reason behid this topic research, since it is an increasing problem that is already reflecting in practice and is creating increasing pressure for regulation and its solution. Technological development allows companies to operate across national borders without the need for a physical presence in respective country. Thus, physical presence is no longer necessary for doing business in the (digital) economy, which creates a legal void in the current tax law principles regarding the permanent establishment, which, at least at the moemnt, presupposes physical presence as the main condition. The digital economy is characterized by high dependence on intangible assets, geographical mobility and little to no need for physical presence and the use of data and user participation as part of the business model. Digital products are characterized by commercial transactions based on digitized (intangible) assets that can be easily, cheaply and quickly mass-distributed across national borders. These are made possible precisely by the digital economy and digitized business models. The current rules for setting up a permanent establishment present tax challenges in the light of the digital economy, as the concept of a permanent establishment is aimed at traditional, physical business models and fails to adapt quickly enough to highly digitalized enterprises. At the same time, a review of case law shows that highly digitalized companies in the country of origin do not usually create a permanent establishment precisely because of the lack of this infamous physical presence. This means that such companies can operate in the economic environment in the country of origin without tax liabilities. The result is an unfair distribution of the tax base. The principle of a permanent establishment in its current form does not allow for the taxation of the business activities of highly digital companies in the country of origin. The study examines in depth the work of the OECD and the European Commission in addressing issues related to the taxation of the digital economy and their efforts to expand and/or change the concept of a permanent establishment so that future assessments will be based on economic and digital presence and not (merely) on the physical one. The study also searched for indicators of short- and long-term potential solutions that would lead to a fairer distribution of the tax base. Answers were also sought to possible controversies regarding the appropriateness of these solutions from the point of view of generally accepted principles, such as, for example the (tax) neutrality principle. Furthermore, I was interested in whether some countries have already introduced some unilateral rules that could pose a problem to the EU harmonization as it is crucial for the international tax system that harmonious decisions are taken. Individual tax rules aimed at highly digitalized companies could lead to fragmentation of the international tax system, which could lead to competitive imbalances and increase the risk of tax evasion and avoidance. As will be shown in the course of the master's thesis below, the final conclusion is that the current concept cannot be used for taxation in the digital economy, as it does not allow taxation of the activities of highly digital companies in the country of origin. The concept of a permanent establishment thus needs to be changed, updated and extended to suit the digital economy.
Secondary keywords:	digital economy;Double Taxation Treaties;tax base reduction;profit transfer;OECD;EU;European Commission.;
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	1 spletni vir (1 datoteka PDF (57 str.))
ID:	15426007