Obdavčevanje poslovnih dobičkov stalne poslovne enote

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Povzetek: Tuje družbe morajo pri obdavčevanju dobička upoštevati dva ali več pravnih sistemov, in sicer pravni sistem države, v kateri družba trajno posluje, in pravni sistem države, katere rezident je družba oziroma lastnica stalne poslovne enote. Za večino oblik prihodkov, predvsem prihodkov od poslovanja in investicijskih prihodkov, je problem dvojnega obdavčenja zanesljivo rešen s konvencijo OECD za odpravo dvojnega obdavčenja (model OECD). Pojem stalne poslovne enote se vsebinsko veže na pojem dvojnega obdavčenja in njegove odprave. Nacionalna zakonodaja držav OECD različno ureja obdavčevanje dobičkov, vezanih na stalno poslovno enoto. Posledica razvoja svetovne trgovine, transparentne obravnave modela OECD glede odprave dvojnega obdavčenja in elektronskega poslovanja je bila določitev splošnih in posebnih pravil glede vprašanja, kateri dobički pripadajo stalni poslovni enoti ter kako in kje se ti lahko obdavčijo. Ključne besede: obdavčevanje, poslovni dobički, rezident, nerezident, stalna poslovna enota Title: Taxation of Business Profits of Permanent Establishments Abstract: Foreign enterprises must consider two or more legal systems for taxation of income, specifically the legal system of the country in which the enterprise conducts permanent business activities and the legal system of the country in which the enterprise is a resident or owner of a permanent establishment. For most forms of income, especially income from business activity and income from investment activity, the problem of double taxation relief is solved through the OECD Model Convention on the avoidance of double taxation with respect to taxes on income and capital (OECD Model). The concept of permanent establishment in its substance is linked to the notion of double taxation and the elimination thereof. National legislations of OECD countries differently regulate the taxation of gains tied to the permanent establishment. The development of world trade, transparent treatment of the OECD Model concerning the abolition of double taxation and e-commerce have resulted in definition of the general and specific rules concerning which profits belong to the permanent establishment and how and where it could become taxable. Key words: taxation, business income, resident, non resident, permanent establishment


 

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