|Opis:||Due to easier migration and for personal or any other reasons, an increasing number of people decide to move to another country. In this process they face various problems, a different culture, and foreign language, a different way of life, as well as residence arrangement and double taxation.
Migrations are known from history, when people changed their place of living for various reasons. Nowadays, migrations are present either in the form of daily migrations between the cities or neighbouring countries, or as permanent migrations to other countries. There are several reasons for migration, such as personal, political, family, economic, etc.
Double taxation of income is a major problem. We are trying to solve it by arranging the residence and by tax avoidance through international agreements on the avoidance of double taxation between two countries. In this master’s thesis we studied the relationship between the double taxation of income in the EU countries and in Slovenia and the related migration flows.
Double taxation of income means that the same income of a person is subject to taxation in two different countries. The purpose of the conventions on the avoidance of double taxation between two countries is to avoid double taxation. Therefore, in order to avoid the double taxation, it is important for a person to arrange the residency status. The problem mainly arises with the daily migrants who work across the border in the neighbouring countries and return home every day. They have two options: they can either move abroad, to the country where they work, and arrange their foreign residence, or they mitigate the payment of taxes by using the conventions on the avoidance of double taxation.
In Europe, the foreigners can get an EU Blue Card and a single permit which allows them to enter, reside and work in Slovenia. The Blue Card is intended for the highly qualified foreigners from the third countries who may, under certain conditions, get a job and residence in Europe.|