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Title:Posebnosti združevanja denarnih sredstev z davčnega vidika v nekaterih evropskih državah in v Sloveniji
Authors:Ajster, Tina (Author)
Odar, Marjan (Mentor) More about this mentor... New window
Files:.pdf MAG_Ajster_Tina_2016.pdf (988,64 KB)
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:PF - Faculty of Law
Abstract:V nalogi smo obravnavali enega izmed sistemov poslovanja z denarnimi sredstvi, to je združevanje denarnih sredstev, s katerim lahko skupine družb ustvarijo pomembne finančne prihranke. Osredotočili smo se na davčne ugodnosti in tveganja, ki lahko nastopijo ob vpeljavi takšnega sistema v skupini družb nastopijo. Seveda davčne posledice redkokdaj odvrnejo skupino družb od vzpostavitve sistema združevanja denarnih sredstev, saj so pri takšnih projektih na prvem mestu vedno poslovni cilji in uspehi, vendar pa lahko davčne posledice pomembno vplivajo na končno strukturo združevanja denarnih sredstev. Posledično je potrebno upoštevati davčne učinke pri vzpostavitvi združevanja denarnih sredstev, saj v nasprotnem primeru prihranki iz tega naslova morda ne bodo optimalni. V nalogi smo predstavili davčne učinke združevanja denarnih sredstev v nekaterih evropskih državah kot tudi v Sloveniji.
Keywords:združevanje denarnih sredstev, davčna zakonodaja, magistrska naloge, davki, povezane osebe, obresti
Year of publishing:2016
Publisher:[T. Ajster]
COBISS_ID:5179435 Link is opened in a new window
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Secondary language

Title:Features of cash pooling from a tax point of view in some european countries and in Slovenia
Abstract:In the thesis we considered one of the cash management systems, i.e. cash pooling, with which companies may achieve important financial savings. We focused on tax advantages and risks which can arise with the implementation of such a system in a group of companies. Naturally tax consequences rarely discourage a group of companies from implementing cash pooling as always business goals and success are the primary focus of such projects, however, tax consequences may have an important influence on the final structure cash pooling. Consequently, tax effects have to be considered for the implementation of cash pooling as otherwise the savings from it may not be optimal. In the thesis we presented the tax effects of cash pooling in some European countries as well as in Slovenia.
Keywords:cash pooling, tax legislation, master thesis, taxes, related parties, interest


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