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Title:
Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja
Authors:
ID
Drekonja, Danijela
(Author)
ID
Kobal, Aleš
(Mentor)
More about this mentor...
Files:
MAG_Drekonja_Danijela_2016.pdf
(2,06 MB)
MD5: 142D28E5E637F2E894ACFF728699FDF5
Language:
Slovenian
Work type:
Master's thesis/paper
Organization:
PF - Faculty of Law
Abstract:
Treaty shopping je oblika izogibanja davkom, ki se uporablja za zmanjševanje davčne osnove in prenašanje dobičkov pri čezmejnih transakcijah. Je praksa, ko mednarodne korporacije z uporabo prehodne družbe izkoristijo sklenjene davčne sporazume z jurisdikcijami, ki imajo ugodnejšo obdavčitev. V večini shem treaty shoppinga ni vprašanje, ali gre za zakonito ravnanje oziroma davčno utajo, temveč za vprašanje, ali gre za primerno davčno prakso minimiranja davčne obveznosti ali pa gre za neprimerno uporabo sporazumov oziroma agresivno davčno načrtovanje. V magistrski nalogi smo analizirali in razmejili kdaj gre za davčno načrtovanje z uporabo treaty shoppinga, ki je sprejemljivo in zakonito in kdaj gre za načrtovanje, ki ni v skladu z namenom sporazumov o izogibu dvojnega obdavčevanja. V nalogi so predstavljeni in analizirani pristopi, ki zavirajo nezaželeno uporabo sporazumov z vidika OECD in ZDA. Primerjali smo oba pristopa ter analizirali njune prednosti in slabosti. Analizirane so določbe treaty shoppinga v razmerju do prava EU in sodne prakse Sodišča EU.
Keywords:
treaty shopping
,
prehodna družba
,
(ne)primerna uporaba sporazumov o izogibanju dvojnega obdavčevanja
,
zloraba sporazumov o izogibanju dvojnega obdavčevanja
,
izogibanje davkom
Place of publishing:
Maribor
Year of publishing:
2016
PID:
20.500.12556/DKUM-61048
NUK URN:
URN:SI:UM:DK:PLLK11IB
Publication date in DKUM:
10.12.2016
Views:
1168
Downloads:
158
Metadata:
Categories:
PF
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:
DREKONJA, Danijela, 2016,
Treaty shopping kot (ne)primerna raba sporazumov o izogibu dvojnega obdavčevanja
[online]. Master’s thesis. Maribor. [Accessed 22 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=61048
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Secondary language
Language:
English
Title:
Treaty shopping as Improper use of Tax Treaties
Abstract:
Treaty shopping is a form of evading taxation used to lower the tax base and to transfer the profit through overseas transactions. It is used by international corporations when they, using a intermediary company, use concluded tax treaties with the jurisdictions that have a more favourable taxation system. In the majority of treaty shopping arrangements the issue that is present is not the issue of illegal action i.e., tax evasion, but the issue of whether is it a proper taxation practice of minimising tax obligation or is it an improper use of agreements i.e., aggressive tax planning. In the master’s thesis we have analysed and specified the tax planning with the use of treaty shopping that is acceptable and legal and the planning which is not in accordance with the evasion of double-taxation agreements’ purpose. In the thesis approaches that inhibit the undesirable use of agreements in the view of OECD and the USA have been demonstrated and analysed. We have compared both approaches and analysed their advantages as well as disadvantages. The treaty shopping provisions have been analysed in relation to the EU legislation and case law of the Court of Justice of the European Union.
Keywords:
treaty shopping
,
conduit company
,
(im)proper use of tax treatis
,
treaty abuse
,
tax avoidance
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