Obdavčitev dohodkov iz zaposlitve po načelu vira dohodka

magistrsko delo

Povzetek

Mednarodna mobilnost delavcev povzroča veliko težav v smislu davčne obravnave njihovih dohodkov. Za namen obdavčitve je treba proučiti vsebine dogovorov med delavci in delodajalci, na podlagi katerih se delo opravlja v tuji državi, ter na podlagi posameznega primera določiti davčne posledice tako za delodajalce, kot za čezmejne delavce. Čezmejni delavci se včasih težko znajdejo v poplavi vseh davčnih pravil, ki jih morajo upoštevati. Pri opravljanju dela v tujini morajo namreč upoštevati nacionalne zakonodaje relevantnih držav, to je države rezidentstva in držav, v katerih opravljajo svoje delo, ter tudi mednarodne zakonodaje, predvsem mednarodne pogodbe o izogibanju dvojnega obdavčevanja. Komentar Vzorčne konvencije OECD je zelo pomemben vir za običajno razlago mednarodnih pogodb o izogibanju dvojnega obdavčevanja. Po splošnem pravilu iz mednarodnih pogodb o izogibanju dvojnega obdavčevanja ima država, v kateri se delo opravlja, pravico do obdavčitve tistih dohodkov posameznikov, ki se nanašajo na delo v tej državi. Pri določanju pravice do obdavčitve po načelu vira dohodka pa mednarodne pogodbe o izogibanju dvojnega obdavčevanja določajo tudi izjemo, na podlagi katere država vira nima pravice do obdavčitve dohodka iz zaposlitve, ne glede na to, da se delo opravlja na ozemlju te države. Teza magistrskega dela je, da slovenska davčna zakonodaja sledi določilom in navodilom OECD, vendar pa to ni zagotovilo, da pri mednarodnem obdavčevanju ne pride do neskladij in morda celo dvojne obdavčitve dohodkov. Ker mednarodna zakonodaja, torej mednarodne pogodbe o izogibanju dvojnega obdavčevanja, ne definira nekaterih izrazov, ki jih uporablja, se v določenih primerih za namen določanja pomena posameznega izraza uporablja nacionalna zakonodaja držav pogodbenic. Pri določanju pomena izraza, ki ni definiran v mednarodni pogodbi o izogibanju dvojnega obdavčevanja je v pomembno pomoč Komentar Vzorčne konvencije OECD. Vendar pa predvsem zaradi svobode držav pri interpretaciji izrazov iz mednarodnih pogodb po nacionalni zakonodaji prihaja do pomembnih nesoglasij v zvezi s pravico do obdavčitve posameznega dohodka v posamezni državi, zaradi česar se kljub sklenjenim pogodbam o izogibanju dvojnega obdavčevanja slednje vseeno pojavlja. Takšna interpretacija določb pa običajno pomeni tudi precejšnjo negotovost davčnih zavezancev, posredno pa tudi oviro pri mednarodnem poslovanju tako družb kot zaposlenih. Upoštevaje določbe slovenske davčne zakonodaje, Vzorčne konvencije OECD in njenega Komentarja ter analizo in izpostavljeno problematiko iz domače in tuje literature, v tem delu analiziram vsebino določb, ki vplivajo na mednarodno obdavčenje dohodkov iz zaposlitve po načelu vira dohodka, hkrati pa predstavljam problematiko na tem področju. Opravljena analiza obsega predvsem izraze »zaposlitev«, »delodajalec« in »dohodki iz zaposlitve« iz 1. in 2. odstavka 15. člena Vzorčne konvencije OECD o izogibanju dvojnega obdavčevanja, ki določa pravila glede mednarodnega obdavčevanja dohodka iz zaposlitve. Hkrati pa analiziram problematiko v zvezi z interpretacijo določb, ki izhaja iz tuje literature, in podajam svoje primere, na podlagi katerih pojasnjujem problematiko, ki nastaja na področju mednarodnega obdavčevanja dohodkov iz zaposlitve. Menim, da mednarodna in slovenska davčna zakonodaja ter uveljavljene interpretacije in prakse precej dobro sledijo hitrim spremembam v poslovnem okolju, vendar pa je prostora za izboljšave še veliko. S poenotenjem interpretacije izrazov in s tem pravil glede obdavčevanja ter z nekaterimi postopkovnimi poenostavitvami na področju mednarodnega obdavčevanja bi bila poslovanje mednarodnih podjetij in delo čezmejnih delavcev verjetno veliko lažja.

Ključne besede

mednarodna mobilnost delavcev;mednarodno obdavčenje;načelo obdavčitve po viru dohodka;dohodnina;vir dohodka;dohodek iz zaposlitve;čezmejni delavci;izogibanje dvojnega obdavčevanja;pogodba o izogibanju dvojnega obdavčevanja;Komentar Vzorčne konvencije OECD;Vzorčna konvencija OECD;magistrska dela;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2016
Tipologija:	2.09 - Magistrsko delo
Organizacija:	UM PF - Pravna fakulteta
Založnik:	[M. Sitar]
UDK:	336.22(043.3)
COBISS:	5084971
Št. ogledov:	2350
Št. prenosov:	268
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	TAXATION OF EMPLOYMENT INCOME BASED ON THE SOURCE PRINCIPLE
Sekundarni povzetek:	International mobility of workers causes many issues in tax treatment of their employment income. For taxation purposes, the substance of the arrangements between employers and employees, based on which the employees exercise their employment in another country, should be analyzed. Tax consequences for employers and international workers should be determined based on each individual case. International workers have sometimes difficulties in navigating among the tax rules that need to be considered. In exercising the employment abroad, they should consider national legislation of the relevant countries, i.e. residence country and the countries in which they work, as well as international legislation, especially double tax treaties. OECD Commentary on Model tax treaty is a very important source for usual interpretation of the double tax treaties. Under a general rule from double tax treaties, the country in which the employment is exercised, has the right to tax the employment income related to the work performed in that country. At determining the right to taxation based on the source principle, double tax treaties provide an exemption, based on which the source country does not have the right to tax the employment income notwithstanding that the employment is exercised on the territory of that country. Such an exemption is applicable for short-term employments abroad, when the presence of the employee and the employer in the other country is not at the level, at which the taxation and the tax procedures related to that would be reasonable. As international tax legislation, i.e. double tax treaties, does not define some of the terms used in the double tax treaties, interpretation from the national tax legislation of the contracting states is sometimes applied to determine the meaning of the particular term. At determining the meaning of a certain term, which is not defined in the double tax treaty, the OECD Commentary on Model tax convention is significantly helpful. However, due to the freedom of the countries at interpretation of the terms used in double tax treaties, significant inconsistencies in relation to taxation of the particular employment income in an individual county occur, due to which double taxation still occurs despite the concluded double tax treaties. Such an interpretation of the provisions usually means an uncertainty for the taxpayers, and indirectly an obstacle for international activities of international companies and international work of employers. Considering the provisions of the Slovene tax legislation, OECD Model tax treaty, OECD Commentary to the Model tax treaty and analyses and the issues exposed in the local and foreign literature, I analyze the substance of the provisions influencing the international taxation of the employment income based on the source of income principle. At the same time, I also analyze the issues in this area. My analysis is focused on terms »employment«, »employer« and »employment income« from Paragraph 1 and 2 of Article 15 of the OECD Model tax treaty, which determines the rules for international taxation of the employment income. At the same time I analyze the issues related to interpretation of the provisions, as presented in the foreign literature, and provide my own examples, based on which I explain the issues occurring in the field of international taxation of employment income. In my opinion, the international and Slovene tax legislation and the established interpretations and practices fairly well follow the fast changes in the business environment. However, I think there is still a lot of room for improvement. By unifying the interpretation of the terms and by that unifying the rules for taxation and with some procedural simplifications related to international taxation, doing business abroad and working abroad would probably be much easier for the international companies and workers respectively.
Sekundarne ključne besede:	international taxation;source of income principle;personal income tax;source of income;employment income;international workers;avoidance from double taxation;double tax treaty;OECD Model tax treaty;OECD Commentary on Model tax treaty;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Magistrsko delo/naloga
Komentar na gradivo:	Univ. v Mariboru, Pravna fak.
Strani:	65 f.
ID:	9120172