diplomsko delo
Marko Pahor (Author), Aleš Kobal (Mentor)

Abstract

Nastanek prvih multinacionalnih družb povezujemo z obdobjem kolonializma v 16. stoletju. Družbe, kot je bila Britanska vzhodnoindijska družba, ki je bila ena prvih delniških družb na svetu, so pospešeno začele trgovati z družbami v kolonijah. V obdobju po prvi svetovni vojni so bila multinacionalna podjetja v večini industrijska podjetja in to je tudi obdobje, ko se je izoblikoval sedanji sistem obdavčitve pravnih oseb. Če je bilo takrat relativno enostavno obdavčiti takšno multinacionalno družbo po načelu obdavčitve po viru, pa je danes v obdobju intenzivno globaliziranega in digitaliziranega sveta to vse prej kot enostavno. Če je v začetku globalizacije za države in gospodarske družbe bil največji izziv preprečiti dvojno obdavčenje, se v sedanjem času vedno bolj pojavlja težava zaradi neučinkovitega sistema obdavčitve gospodarskih družb in hkrati težnja po izgradnji davčnega sistema, ki bi zagotovil plačevanje davčne obveznosti tam, kjer dobiček dejansko nastaja. V želji po pravični porazdelitvi davčnega prihodka med države, v katerih poslujejo povezane osebe, je bil izoblikovan sistem pravil o transfernih cenah, pri razvoju katerega je imela veliko vlogo Organizacija za gospodarsko sodelovanje in razvoj. Oblikovala je Smernice OECD za določanje transfernih cen za mednarodna podjetja in davčne uprave, ki jih je večina razvitih držav implementirala v svojo nacionalno zakonodajo. Temu je sledila tudi Slovenija. Prvi del diplomskega dela tako obravnava zgodovino transfernih cen, smernice OECD in ureditev transfernih cen v Sloveniji. V EU se je problematika o obdavčitvi pravnih oseb začela obravnavati že v 60. letih prejšnjega stoletja. Z vzpostavitvijo enotnega trga je problem dvojnega obdavčevanja postal ključna ovira za njegovo nemoteno delovanje. Tako se je v 90. letih prejšnjega stoletja glavnina pozornosti delovanja EU usmerjala v odstranjevanje ovir za nemoteno delovanje enotnega trga. Aferi »LuxLeaks« in »Panama Papers« pa sta pokazali, da mednarodni sistem obdavčevanja pravnih oseb, ki temelji na načelih, ki so bila izoblikovana v povsem drugačnih okoliščinah pred skoraj sto leti, čeprav s »korekcijami«, ni več učinkovit v sedanjih okoliščinah globalno digitaliziranega sveta, v katerem je prisotna tudi močna davčna konkurenca med državami. To je uvidela tudi EU, ki si je zastavila ambiciozne cilje v leta 2015 sprejetem Akcijskem načrtu in na tej podlagi leta 2016 predstavila paket ukrepov zoper izogibanje davkov. Eden ključnih ukrepov je vzpostavitev sistema, ki bi temeljil na konsolidirani davčni osnovi. Sistem bo upošteval celotni prihodek večnacionalne družbe kot celote, nato pa po vnaprej znani formuli razdelil davčne prihodke med države, kjer je družba dejansko opravljala poslovne aktivnosti in dejansko ustvarjala dobiček. Želja EU kot tudi OECD in njenega programa BEPS je torej reformirati mednarodni davčni sistem in izgraditi takšnega, ki bo izničil učinke agresivnega davčnega načrtovanja ter omogočil, da se dobiček obdavči v državi, kjer dejansko nastaja. Drugi del diplomskega dela tako obravnava transferne cene kot izziv davčne politike EU, preusmeritev dobička večnacionalnih družb v jurisdikcije z ugodnejšim davčnim okoljem, finančne učinke takšnih ravnanj na proračune držav članic, predstavlja pa tudi sheme agresivnega davčnega načrtovanja in ukrepe EU za preprečitev erozije davčne osnove in preusmeritve dobička.

Keywords

transferne cene;povezane osebe;večnacionalne družbe;davčna politika EU;agresivno davčno načrtovanje;erozija davčne osnove;preusmeritev dobička;OECD;BEPS;ukrepi proti izogibanju davkov;diplomska dela;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM PF - Faculty of Law
Publisher: [M. Pahor]
UDC: 336.22(043.2)
COBISS: 5132075 Link will open in a new window
Views: 1515
Downloads: 160
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Other data

Secondary language: English
Secondary title: TRANSFER PRICING - EU TAX POLICY CHALLENGE
Secondary abstract: The occurrence of the first multinational companies is associated with the colonial period in the 16th century. Companies like the East India Company, one of the first stock corporations in the world, began to accelerate trade with the companies within their colonies. The period after the First World War was characterized by multinational companies that were mostly industrial. It was also a period in which the current system of corporate taxation was established. In those times it was relatively simple to impose source taxation on such multinational companies, whereas this is far from easy to do in the intensely digitized and globalized world of today. If preventing double taxation was the biggest challenge for countries and corporations at the beginning of globalization, the problems of modern times are increasingly connected with ineffectiveness of corporation taxation and the tendency to establish a tax system that will ensure taxes are paid where profits are actually made. In an attempt of fair tax revenue distribution, among countries where related companies operate, a system of transfer pricing rules was established. OECD (Organization for Economic Cooperation and Development) played one of the central roles in the establishment of this system. It issued guidelines for multinational enterprises and tax administrations that most of the developed countries implemented in their national legislation. This was also done by Slovenia. The first part of the thesis therefore deals with the history of transfer pricing, OECD guidelines and transfer pricing regulation in Slovenia. The European Union already began addressing problems of corporate taxation in the 1960s. With the establishment of the single market the problem of double taxation became a key obstacle for its smooth functioning. Thus, in the 1990s, the majority of attention of the EU was directed towards removing obstacles for smooth functioning of the single market. The LuxLeaks and Panama Papers scandals revealed that the international system of corporate taxation, based on principles formed in entirely different circumstances a hundred years ago, is no longer effective in the modern world of digitalization and globalization, which is characterized by fierce tax competition among the countries. This was realized by the EU and in 2015 it set itself an ambitious goal called the Action Plan for Fair and Efficient Corporate Taxation in the EU that formed a basis for new measures against corporate tax avoidance. One of this measures was presented in January as the Anti Tax Avoidance Package. Another key measure is the establishment of a system based on consolidated corporate tax base. The system will take into account the total income of a multinational company as a whole and, according to a known formula, distribute tax revenue among countries where the company actually carried out business activities and generated profits. The aim of the EU as well as the OECD and its program called BEPS (Base Erosion and Profit Shifting) is to reform the international tax system by establishing one that will neutralize the effects of aggressive tax planning and enable taxation of profit in the countries where it is actually made. The second part of the thesis deals with transfer pricing as a challenge for EU tax policy, multinational companies profit shifting to more favorable tax environments, the financial effects of such practices on member states budgets, schemes of aggressive tax planning and measures taken by the EU to prevent base erosion and profit shifting.
Secondary keywords: transfer pricing;related companies;multinational companies;EU tax policy;aggressive tax planning;base erosion;profit shifting;OECD;BEPS;Anti Tax Avoidance Package;
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Pravna fak.
Pages: VI, 109 f.
ID: 9154841