20.500.12556/DKUM-12168 POSLOVANJE V OFFSHORE DRUŽBAH IN ŠKODLJIVA DAVČNA KONKURENCA BUSINESS ACTIVITIES IN OFFSHORE CENTERS AND HARMFUL TAX COMPETITION Globalizacija in tehnološki napredek sta v svetu povzročila veliko zanimanje za offshore centre, ki predstavljajo veliko konkurenco tradicionalnim davčnim sistemom. Zanimanje je največje predvsem pri davčnih načrtovalcih, katerih ključna naloga je zniževanje stroškov, katerih velik del predstavljajo prav davki. Nižji davki omogočajo podjetjem boljše poslovne rezultate in večjo konkurenčnost na svetovnem trgu. Vse več podjetij in bogatih posameznikov se pri optimiziranju svoje davčne politike odloča za ustanavljanje podjetij v offshore centrih, kar jim omogoča plačevanje nižjih davkov, ki v povprečju znašajo le od 3-5% letno, kar je bistveno manj kot v ostalih onshore državah. Anonimnost je zraven nizkih davčnih stopenj pomembna značilnost offshore centrov. Prav ta omogoča, da so offshore centri uporabljeni za pranje denarja, ki izvira iz ilegalnih dejavnosti. Mednarodna organizacija za ekonomsko sodelovanje in razvoj (OECD) zahteva od offshore centrov večjo izmenjavo podatkov in ukinjanje anonimnosti, s čimer skušajo omejiti možnosti nezakonite trgovine in pranja denarja. Posamezniki in družbe, ki offshore centre uporabljajo za zniževanje davkov, bodo le-te uporabljali tudi v prihodnje. Z ukinitvijo anonimnosti pa bodo offshore centri postali manj zanimivi za pranje umazanega denarja. SUMMARY Globalisation and technological progress have caused a great interest in offshore centres around the world; they represent a big competition to traditional tax systems. The interest is big specially for tax planners, of which the key role is to lower costs, taxes being a big part of them. Lower taxes enable companies better business results and a bigger competitiveness in the world market. More and more companies and rich individuals decide to establish companies in offshore centres while optimising their tax policy, which enables them to pay lower taxes, which normally amount between 3-5% per year, far less than in other onshore countries. Besides the lower tax levels, anonimyty is an important charachteristic of the offshore centres. The latter specially makes it possible that offshore centres are used for money laundrey, which originates from illegal activites. The Organisation for Economic Cooperation and Developement (OECD) demands from offshore centres a bigger exchange of information and to eliminate anonymity, whith which they are trying to limit the possibilities of illegal trade and money laundry. We are confident that individuals and companies, which use offshore centres to lower taxes, will be able to use them also in the future. And by eliminating anonymity, the offshore centres will become less interesting for money laundry. Ključne besede: offshore centri davčno načrtovanje škodljiva davčna konkurenca sporazum o izogibanju dvojnega obdavčevanja davčna utaja tanka kapitalizacija prenosne cene pranje denarja davek od dohodka pravnih oseb. offshore centres tax planning harmful tax competition double tax convention double taxtion tax evasion tax policy thin capitalization transfer pricing money laundering corporate tax income. true true false [M. Cvetko] Slovenski jezik Angleški jezik Diplomsko delo 2009-10-12 11:54:29 2009-12-15 11:28:07 2022-04-12 07:16:11 2022-04-19 03:14:38 2009 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34(043.2) 3984683 URN:SI:UM:DK:V0KJQBBQ UNI_Cvetko_Mojca_2009.pdf UNI_Cvetko_Mojca_2009.pdf 1 EA18FDF9DBD9BB3E7D6BF43C4E816260 dc8c1524d248aeb75991902af00f14547cd063acdb879167d1cb471b7dcd163d 55a68f2f-7c03-11eb-bb7a-00155d0001ca 20.500.12556/dkum/54388b9d-2101-43bc-9411-7914eb011450 https://dk.um.si/Dokument.php?lang=slv&id=11365 Pravna fakulteta 0 0 0