magistrska naloga
Evelina Novak (Author), Marjan Odar (Mentor)

Abstract

Davčna zakonodaja posamezne države poleg dobička družb, ki se štejejo za davčne rezidente, obdavčuje tudi določene poslovne aktivnosti, ki jih na njenem teritoriju izvajajo tuje družbe in se štejejo za davčne nerezidente. Pri tem davčna zakonodaja, tako domača kot tuja, za namene obdavčitve definira stalno poslovno enoto, ki je umetna tvorba in predstavlja dogovor o obdavčitvi med dvema državama. Družba ne more biti obdavčena v drugi državi, v kolikor v njej ne opravlja dejavnosti po stalni poslovni enoti. Obstoj stalne poslovne enote nerezidenta na območju ene države namreč pomeni pravico te države, da obdavči dohodke, ki jih je stalna poslovna enota ustvarila na njenem teritoriju. Za izogibanje in reševanje problemov, ki nastanejo iz dvojnega obdavčevanja se kot vodilo uporablja OECD-Vzorčna konvencija, ki predstavlja tudi orodje za sklenitev bilateralnih davčnih sporazumov o izogibanju dvojnemu obdavčevanju. Po presoji aktivnosti družbe z vidika določb o obstoju stalne poslovne enote, se izvede kompleksna določitev dobička, ki je predmet obdavčitve v državi vira. Dobiček, ki se pripiše stalni poslovni enoti je tisti dobiček, za katerega bi se lahko pričakovalo, da bi ga dosegla, če bi bila samostojna in ločena družba. Poročilo o pripisu dobička stalne poslovne enote uveljavlja poseben pristop, t.i. AOA princip za pripis dobička, ki ga davčni organi povečini priznavajo kot ustreznega. Lahko rečemo, da je stalna poslovna enota element, ki dokazuje povezavo med prihodkom, davčnim zavezancem in državo, da upraviči svojo pravico do obdavčitve. Koncept stalne poslovne enote, kot ga definira veljavna OECD-Vzorčna konvencija in tudi slovenska zakonodaja, že dolgo ni v koraku s trendi poslovanja. OECD ima z BEPS akcijskimi načrti, sprejetimi oktobra 2015, dobro zasnovo za preprečitev zlorab koncepta stalne poslovne enote in za odlivanje dobička. Vprašanje seveda je, kdaj in kako uspešni bodo novi ukrepi, ki jih večina držav članic OECD zaenkrat še ni implementirala v svojo nacionalno zakonodajo.

Keywords

magistrske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM PF - Faculty of Law
Publisher: [E. Novak]
UDC: 336.22(043.3)
COBISS: 5315883 Link will open in a new window
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Other data

Secondary language: English
Secondary title: DIRECT TAXATION OF PROFIT OF PERMANENT ESTABLISHMENT IN SLOVENIA, AUSTRIA AND NETHERLANDS
Secondary abstract: In general, subject to taxation is income generated by domestic companies, residents for tax purposes. In addition, tax law gives a right to tax business activities performed by foreign companies on the state territory which are treated as tax non-residents. In such case national tax law and international tax law define permanent establishment, artificial formation, which is actually the agreement between two states regarding the taxation right. Company cannot be taxed by other state unless company performs its business activities through permanent establishment. Existence of permanent establishment gives source state a right to tax income generated by the permanent establishment. In order to avoid double taxation, OECD model tax convention is used as a tool for conclusion of bilateral tax treaties for the avoidance of double taxation. The assessment of company’s activities considering permanent establishment’s provisions is followed by the advanced allocation of profit that is subject to taxation in the source state. Profit attributable to the permanent establishment is profit, which is expected to be generated by the independent company. Report of the attribution of profit of permanent establishment provides definition of AOA approach for the attribution of profit, which is acceptable by the Tax Authorities of OECD member states. Permanent establishment is an element, that demonstrates relationship between income, taxpayer and the state in order to exercise the taxation right. Considering widespread international business, the current concept of permanent establishment as defined by OECD model convention and by Slovene tax law is not in line with the trends in operational business. In October 2015 OECD released BEPS action plans in order to prevent abuse of permanent establishment concept and profit shifting. The question is when respective action plans will be give results due to the facts that majority of OECD members have not implemented BEPS action plans yet.
Secondary keywords: master thesis;
URN: URN:SI:UM:
Type (COBISS): Master's thesis
Thesis comment: Univ. v Mariboru, Pravna fakulteta
Pages: 165 str.
ID: 9143502