Davčnopravni vidiki stalne poslovne enote

magistrska naloga

Branka Tekavčič (Author), Bojan Škof (Mentor)

Abstract

Koncept stalne poslovne enote služi ugotavljanju, ali je država vira upravičena obdavčiti dobiček, ki ga je ustvarila tuja družba z opravljanjem aktivnosti na njenem ozemlju, ter predstavlja osrednji mehanizem za prerazporejanje pravic do obdavčenja med državo vira in državo rezidentstva. Izraz “stalna poslovna enota” je v petem členu Vzorčnega sporazuma OECD definiran kot stalno mesto poslovanja, prek katerega v celoti ali delno poteka poslovanje družbe. Vzorčni sporazum OECD na splošno predstavlja široko sprejet model in podlago za sklepanje bilateralnih sporazumov o izogibanju dvojnega obdavčevanja. Sporazumi na splošno določajo, da se dobiček tuje družbe obdavči v državi le, če tuja družba posluje v državi prek stalne poslovne enote, ki se ji lahko pripiše ta dobiček. Razvoj mednarodnega poslovanja, ob tem še posebej elektronskega, je prineslo nove izzive pri ugotavljanju obstoja stalne poslovne enote. Veljavna pravila so pokazala pomanjkljivosti, ki lahko omogočajo zmanjševanje davčnih osnov in prenašanje dobičkov oziroma tveganje dvojnega ne-obdavčenje, hkrati pomanjkanje jasnosti in enotne razlage obstoječih pravil povzroča tveganje dvojnega obdavčevanja. Gospodarstveniki želijo upravičiti tuje investicije, pomanjkanje jasne davčno-pravne opredelitve stalne poslovne enote lahko povzroči zmanjšanje ali opuščanje tujih investicij, davčne oblasti pa so zaskrbljene zaradi tveganja zmanjševanja davčnih prihodkov. Pokazala se je potreba po dopolnitvi davčno-pravne opredelitve stalne poslovne enote. Glede izjem, ki ne predstavljajo stalne poslovne enote, je potrebno zagotoviti, da bodo omejene le na tiste aktivnosti, ki so dejansko pripravljalne ali pomožne narave. Potrebna je uvedba novega pravila, ki bo preprečevalo umetno drobljenje celovitih aktivnosti med povezane osebe. Definicijo stalne poslovne enote je potrebno spremeniti v smeri, ki bo preprečevala umetno nadomeščanje prodajnih pogodb z posredniškimi posli v okviru mednarodne skupine družb. Obstoječe mednarodne standarde je potrebno prenoviti zaradi preprečevanja zmanjševanja davčnih osnov in prenašanja dobičkov, za preprečevanje dvojnega obdavčevanja ter za zagotovitev vzdržnega davčnega sistema glede obdavčitve mednarodnega poslovanja. Pristop funkcionalno ločene družbe je najprimernejši način za ustrezno alokacijo dobička stalni poslovni enoti v večini primerov, zahteva dokaj strog pristop do stalnega mesta poslovanja, ki obravnava stalno poslovno enoto, kot bi bila ločena in neodvisna družba. Predlagane spremembe davčno-pravne opredelitve stalne poslovne enote se nanašajo na preprečevanje neupravičenega zmanjševanja obdavčitve prek nadomeščanja prodajnih pogodb s posredniškimi posli ali prek umetnega drobljenje celovitih poslovnih aktivnosti. Nadaljnje delo bo potrebno na razlagah davčno-pravne opredelitve stalne poslovne enote ter na uvedbi predlaganih sprememb v vzorčni sporazum. Spremembe Vzorčnega sporazuma OECD in Smernic OECD bodo omogočale obdavčitev dobičkov tam, kjer se opravljajo ekonomske aktivnosti, ki te dobičke ustvarjajo, oziroma obdavčevanje skladno s teritorialnim načelom.

Keywords

davčno pravo;stalna poslovna enota;stalno mesto poslovanja;pripravljalna narava;pomožna narava;poslovni dobiček;nedvisno tržno načelo;mednarodna družba;dvojna obdavčitev;dvojno ne-obdavčenje;zmanjševanje davčne osnove;prenašanje dobičkov;magistrske naloge;

Data

Language:	Slovenian
Year of publishing:	2016
Typology:	2.09 - Master's Thesis
Organization:	UM PF - Faculty of Law
Publisher:	[B. Tekavčič]
UDC:	336.22(043.3)
COBISS:	5158443
Views:	1541
Downloads:	192
Average score:	0 (0 votes)
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Other data

Secondary language:	English
Secondary title:	Tax and legal aspects of the permanent establishment
Secondary abstract:	The main purpose of the permanent establishment concept is to grant taxations rights to the source state whit respect to a foreign enterprise which is performing economic activities, the permanent establishment concept serves as the core mechanism for allocating taxing jurisdiction between the country of source and the country of residence. The term “permanent establishment” of Article 5 Model Tax Convention means a fixed place of business through which the business of an enterprise is wholly or partly carried on. Model Tax Convention is widely used as the basis for negotiating tax treaties. Tax treaties generally provide that the business profits of a foreign enterprise are taxable in a State only to the extent that enterprise has in that State a permanent establishment to which the profits are attributable. The development of international business, especially digital economy, has brought new challenges in determining the existence of a permanent establishment. The current rules have revealed weaknesses that create opportunities for base erosion and profit shifting and can results in double non-taxation. The current lack of consensus and clarity raises the risk of potential double taxation. Business want to determine whether opportunities justify foreign investments, if the permanent establishment standard is not clear, lack of clarity may discourage foreign investments. At the same time, tax authorities are concerned about potential erosion of their country's tax base. It was agreed to modify list of exceptions to the definition of permanent establishment to ensure that each of the exception included therein is restricted to activities that are of a “preparatory or auxiliary” character, and to introduce new anti-fragmentation rule to ensure that is not possible to benefit from these exceptions trough the fragmentation of business activities among closely related enterprises. It was also agreed to modify the definition of permanent establishment to address circumstances in which artificial arrangements relating to the sales of goods or services of one company in a multinational group effectively result in the conclusion of contracts, such that the sales should be treated as if they had been made by that company. The existing international tax standards need to be renewed to stop base erosion and profit shifting, to ensure the sustainability of the current international framework for the taxation of cross-border activities, and to eliminate of double taxation. The separate antity approach is the best way to allocate profits to a permanent establishment in most cases, and requires a rather strict concept of a fixed place of business to treat permanent establishment “as if it ware a separate and independent enterprise”. Proposed changes to the definition of permanent establishment address techniques used to inappropriately avoid the tax nexus, including via replacement of distributors whith commissionaire arrangements or via artificial fragmentation of business activities. Further work would be done on the interpretation of the definition of permanent establishment, and on the incorporation of the combined results in an update of the Model Tax Convention. Changes to the Model Tax Convention and to the Transfer Pricing Guidelines will ensure the taxation of profits whit economic activity or taxation in accordance with the principle of territoriality.
Secondary keywords:	permanent establishment;a fixed place of business;a preparatory or auxiliary character;business profits;arm's length principle;multinational enterprise;double taxation;double non-taxation;base erosion and profit shifting;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis
Thesis comment:	Univ. v Mariboru, Pravna fak.
Pages:	129 str.
ID:	9133629