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Title:KORPORACIJSKO DAVČNO NAČRTOVANJE V LUČI UKREPOV EU IN OECD ZA ZAJEZITEV EROZIJE DAVČNE OSNOVE IN PREUSMERITEV DOBIČKA V JURISDIKCIJE Z UGODNEJŠO DAVČNO ZAKONODAJO
Authors:ID Skuk, Rok (Author)
ID Škof, Bojan (Mentor) More about this mentor... New window
Files:.pdf UN_Skuk_Rok_2017.pdf (1,42 MB)
MD5: 5CAAF3412B97A877EFDA8C0C8E37A847
PID: 20.500.12556/dkum/2553f737-ea1f-4712-b59a-c6276d948b56
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:PF - Faculty of Law
Abstract:Mednarodno davčno pravo je razvejano in kompleksno področje mednarodnega javnega prava, ki temelji na prepleteni mreži bilateralnih mednarodnih sporazumov o izogibanju dvojnega obdavčevanja, interakcijami med nacionalnimi davčnimi sistemi in njihovim vplivom na posameznike, gospodarske subjekte in države, ki kot udeleženci nastopajo v čezmejnih gospodarskih transakcijah. Obdavčevanje gospodarskih subjektov in transakcij v mednarodnem kontekstu predstavlja velik političen in socialni problem, obenem pa sproža številna fascinantna ekonomska, politična in pravna vprašanja, na katera zaradi tehnično kompleksne in politično sporne materije ni mogoče zlahka najti odgovorov. Enega takšnih problemov predstavlja že sama meja med davčnim načrtovanjem, ki je, kot bo predstavljeno v diplomskem delu, popolnoma zakonito delovanje davčnega zavezanca, in agresivnim davčnim načrtovanjem, ki presega meje pravno dopustnega ravnanja. Pri davčnem načrtovanju gre za sistematsko organiziranje davčnih zadev na način, da bo poslovanje davčnega zavezanca teklo na finančno najučinkovitejši način, česar potencialna posledica je lahko erozija davčne osnove zavezanca in prenos dobička v jurisdikcije z nizko ali ničelno davčno stopnjo, pri čemer gre že za agresivno davčno načrtovanje. Davkoplačevalci se z namenom plačila čim nižjega davka poslužujejo raznoraznih mehanizmov in struktur davčnega načrtovanja, ki so mogoče zaradi pravnih vrzeli in neskladji v mednarodnem sistemu obdavčevanja. Problem predstavlja tudi regulacija takšnih ravnanj in krpanje praznin, ki so nastajale vse od leta 1920, ko je bil vzpostavljen takšen mednarodni davčni sistem, kot ga poznamo še danes.
Keywords:transparentno obdavčevanje, dvonivojsko obdavčevanje, conduit družba, base družba, hibridno neskladje, preusmeritev dolga, stalna poslovna enota, davčni dogovor, dividende, obresti, davčni odbitek, davčni odtegljaj, tuja odvisna družba
Place of publishing:Maribor
Publisher:[R. Skuk]
Year of publishing:2017
PID:20.500.12556/DKUM-67271 New window
UDC:336.78(043.2)
COBISS.SI-ID:5434667 New window
NUK URN:URN:SI:UM:DK:35MQ0FEO
Publication date in DKUM:16.08.2017
Views:1571
Downloads:163
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:PF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:09.08.2017

Secondary language

Language:English
Title:CORPORATE TAX PLANNING IN THE LIGHT OF EU AND OECD MEASURES REGARDING BASE EROSION AND PROFIT SHIFTING INTO JURISDICTIONS WITH FAVORABLE TAX LEGISLATION
Abstract:International tax law is a broad and complex field of international public law, which is based on the interlaced network of international bilateral tax treaties, interactions between domestic tax law systems and their impact on individuals, business entities and governments, as participants in cross-border commercial and corporate transactions. The taxation of international business is a vital political and social issue. It also raises many fascinating economic, political and legal questions, to which, because of complexity of the field, finding answers is very difficult. One of such problems arising in taxation is a distinction between tax planning, which is, as it is going to be presented in the thesis, legitimate and legal, and aggressive tax planning, which goes beyond the limits of legally permissible behaviour. Tax planning involves systematic organization of tax matters in a way that the taxpayers’ operations will flow in a financially most efficient manner. This may potentially result in the erosion of domestic tax base and profit shifting into jurisdictions with low or zero tax rates, which is already considered to be aggressive tax planning. Taxpayers use a variety of mechanisms and tax planning structures for the purposes of paying the lowest tax possible – this is only achievable due to legal gaps, mismatches and frictions in the international tax system. The issues also arise from regulating such practises and filling the legal gaps, which have been in existence since 1920, when international tax system as we know it today was established.
Keywords:flow-through taxation, separate entity taxation, conduit company, base company, hybrid mismatch arrangement, debt shifting, permanent establishment, tax ruling, dividends, royalties, tax deduction, withholding tax, controlled foreign company


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