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Title:OBDAVČITEV FIZIČNIH OSEB PO NAČELU SVETOVNEGA DOHODKA MED SLOVENIJO IN ITALIJO
Authors:Markošek, Janja (Author)
Bratina, Borut (Mentor) More about this mentor... New window
Files:.pdf UNI_Markosek_Janja_2013.pdf (587,46 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Dejstvo, da oseba dela zunaj svojih meja, ne sme biti razlog za povečano davčno obremenitev, saj bi bilo neupravičeno. Zato večina držav v primeru neomejene davčne obveznosti upošteva načelo svetovnega dohodka, v primeru omejene davčne obveznosti pa načelo po viru. Po načelu svetovnega dohodka so v obdavčenje zavzeti vsi dohodki davčnega zavezanca, ne glede na to, kje so bili ustvarjeni. Svetovni dohodek se tako obdavčuje v rezidentni državi. Za izogibanje dvojnemu obdavčevanju pa države sklepajo sporazume. V njih določijo pravila kako bodo obdavčeni dohodki. Državi tako določita do katere meje uporabljata svoje zakone in jih omejita.
Keywords:Italija, načelo svetovnega dohodka, metoda odbitka, metoda oprostitve, dvojno obdavčevanje, rezident.
Year of publishing:2013
Publisher:[J. Markošek]
Source:Maribor
UDC:336.22
COBISS_ID:11570716 Link is opened in a new window
NUK URN:URN:SI:UM:DK:6YFESTS3
Views:2625
Downloads:188
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:TAXATION OF NATURAL PERSONS BASED ON WORLD-WIDE PRINCIPLE BETWEEN SLOVENIA AND ITALY
Abstract:The fact that a person works outside his/her boarders must not be the reason for a larger tax burden because it would not be legitimate. In the case of unlimited tax liability many countries therefore consider the principle of the world income, in the case of the limited tax liability however, the principle of the income source is taken into account. According to the principle of world income, all the incomings of tax payers are considered into the revenue charge regardless to their generation. The world income is so taxable in the country of residence. In avoidance of double taxation, countries reach agreements, in which regulations are determined on how to tax incomings. Countries define the limit up to which their acts are used and are in that way restricted.
Keywords:Italy, world-wide principle, credit method, exemption method, double taxation, resident.


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