20.500.12556/DKUM-16643 DAVČNI VIDIK IZPLAČILA DOBIČKA PRI ODVISNI DRUŽBI V SLOVENIJI IN OBVLADUJOČI DRUŽBI NA MADŽARSKEM TAX ASPECT ON DISTRIBUTION OF PROFIT REGARDING DEPENDENT COMPANY IN SLOVENIA AND MASTERY COMPANY IN HUNGARY V diplomski nalogi sem prikazal pomen, namen in vrste povezanih podjetij, kakor tudi povezanost med davčnim in računovodskim izkazovanjem. Predstavil sem pravila in zakonodajo v zvezi s prenosom dobička od odvisne družbe k obvladujoči po SRS in MRS. Posebej sem izpostavil davčni vidik povezanih podjetij v Sloveniji in na Madžarskem in zakon o ratifikaciji o izogibanju dvojnega obdavčevanje med Slovenijo in Madžarsko, ki je ključnega pomena pri poslovanju odvisnih družb v obeh državah. V praktičnem delu naloge sem na osnovi primera odvisnega podjetja X ugotovil, da se podjetje sooča s posledicami pretekle davčne izgube in trenutne težke gospodarske situacije. Zaradi tega so zelo previdni pri prenosu dobička na obvladujoče podjetje Y in dajejo prednost predvsem dolgoročni rasti odvisnega podjetja X in njegovi svetli prihodnosti. Zaradi tega bo dobiček ostal v odvisni družbi in si bodo tako zagotovili rezerve ob morebitnem slabšem poslovanju v prihodnosti. In thesis I show the importance, purpose and types of related companies, as well as the relationship between tax and accounting statement. I introduced the rules and laws concerning the transfer of profits from dependent company to master company in the Slovenian Accounting Standards and International Accounting Standards. I specifically expose the tax issues related companies in Slovenia and Hungary and the convention between Slovenia and the Hungary for the avoidance of double taxation, which is vital for the subsidiaries in both countries. In the practical part on the basis of dependent company X case, I found that the company faces the consequences of past tax losses and the current difficult economic situation. For this reason, dependent company X is very careful in the transfer of profits to the master company Y and give priority to long-term growth of the dependent company X and its bright future. Profit will stay in the dependent company X and will also provide a reserve against a possible worst business in the future. Povezana podjetja odvisno podjetje obvladujoče podjetje prenos dobička davek od dobička davčna bilanca transferne cene dvojno obdavčevanje odvisna družba v Sloveniji obvladujoča družba na Madžarskem konsolidacija. Associated company dependent company mastery company profit transfer corporate income tax fiscal balance transfer pricing double taxation dependent company in Slovenia mastery company in Hungary consolidation. true true false [R. Horvat] Slovenski jezik Angleški jezik Diplomsko delo 2010-11-04 12:18:45 2011-01-28 16:34:56 2022-04-13 08:47:17 2023-12-21 03:12:17 2010 0 Črenšovci 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10552860 URN:SI:UM:DK:DW9VAITW UNI_Horvat_Rok_2010.pdf UNI_Horvat_Rok_2010.pdf 1 2B93DF640A1F10A971C1FBE4346A9FC5 88484f0c7e1d8dd7433e73232f46701a729e533185236ee18f2b86ea8f9088ce b1f16d9c-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/dc71ad89-587b-4372-a424-1b9242fb2f8b https://dk.um.si/Dokument.php?lang=slv&id=18969 Ekonomsko-poslovna fakulteta 0 0 0