20.500.12556/DKUM-17102 PRENOS SEDEŽA HOLDING PODJETJA V DAVČNO OAZO-NA PRIMERU KD GROUP TRANSFERING HEADQUARTERS OF A HOLDING COMPANY INTO TAX HAVEN-THE CASE OF KD GROUP Offshore centri oziroma davčne oaze so države s privilegiranim davčnim statusom in predstavljajo davčno konkurenco tradicionalnim državam, ki ne morejo obstajati brez pobiranja davkov. Prav zaradi njih so le-te pod nenehnim pritiskom zniževanja davkov, predvsem na kapital, saj ta najlažje pobegne v davčno prijaznejšo državo. Iz tega razloga pa države s tradicionalnim davčnim sistemom uvajajo predpise, s katerimi želijo preprečiti beg kapitala v proste cone in z dodatno obdavčitvijo izničijo ugodnosti te selitve. Teh predpisov je namreč vse več in so vse strožji. Res pa je, da vse države nikoli ne bodo enako zanimive in vabljive za tuje investitorje. Optimiranje davčnih obveznosti je vsekakor dinamičen, aktiven in večplasten proces, pri čemer je potrebno upoštevati tako makroekonomske kot mikroekonomske pogoje optimiranja davčnih obveznosti. Izbira ustrezne davčne strategije in politike je zahtevno delo, h kateremu bi moral pristopiti management vsakega podjetja. V diplomskem delu raziskujem konkretne prenose premoženja v različne offshore centre, predvsem sem se osredotočila na prenose lastništva družbe KD d.d. Kakor mnogi managerji v Sloveniji, so tudi vodilni iz družbe KD domnevno prenašali svoje lastniške deleže v davčne oaze in se na tak način izognili visoki obdavčitvi v Sloveniji. Podrobno sem raziskala kdo so največji lastniki družbe in kako naj bi si prenašali deleže iz Slovenije v različne davčne oaze in nazaj v matično državo. Pomembne ugotovitve so bile tudi posledice prenosa premoženja iz matične države v davčno oazo, prav tako pa sem predstavila različne bonitete, ki jih pridobi družba oziroma fizična oseba, če prenese svoj sedež podjetja ali svoje premoženje v davčno ugodnejše okolje. Offshore centers and tax havens are countries with privileged tax status and they represent tax competition to the traditional countries that can not exist without imposing taxes. It is because of tax havens that traditional countries are under constant pressure to lower their taxes, especially the taxes on capital, as it is easier for a company to escape to the tax-friendly country than to pay taxes in their home country. For this reason, countries with a traditional tax system are introducing regulations which aim at preventing capital flight in the free zone and are imposing additional taxes to counteract the benefits of this move. These regulations are growing and they are getting stringent. It is true that all countries will never be equally interesting and attractive to foreign investors. Optimization of tax liability is certainly a dynamic, active and multifaceted process and should include both the macroeconomic and microeconomic conditions for optimization of tax liabilities. Selection of the appropriate fiscal strategy and policy is a challenging work to which should be undertaken with management of every company. In the thesis I explore the specific transfers of property in various offshore centers, mainly I focused on the transfer of ownership of KD d.d. Like many managers in Slovenia, executives from the company KD allegedly also passed their equity in tax havens to avoid high taxes in Slovenia. I have explored in detail who the largest owners of the company are and how they transfered their shares of the company from Slovenia to various tax havens and back to their home country. Important findings were also the consequences of the transfer of property or wealth from the home country to tax an oasis, as well as I have presented a variety of bonuses that company receives by transfering its registered office or its assets in a tax favorable environment. davčne oaze davčna konkurenca tradicionalni davčni sistem »beg kapitala« optimiranje davčnih obveznosti davčna strategija prenos lastništva prenos premoženja prenos sedeža. tax oasis tax competition traditional tax system »capital run« optimisation of tax liabilities tax strategy transfer of ownership transfer of assets transfer of headquarters. true true false [M. Sušec] Slovenski jezik Angleški jezik Diplomsko delo 2010-12-20 15:53:07 2011-03-08 09:24:22 2022-04-13 09:12:05 2023-12-21 03:33:27 2010 0 Ptuj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 10586140 URN:SI:UM:DK:ZLB7FSTF UNI_Susec_Maja_2010.pdf UNI_Susec_Maja_2010.pdf 1 1BE9117C1B48CDC9B0D3B0B185225DAC 5de6f4594eb300c829eb29d1494901f11aa8703769225a07dd7e9690136e3d40 ccd41c66-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cb620f76-f450-43df-b47a-6fe0651a6e2c https://dk.um.si/Dokument.php?lang=slv&id=19749 Ekonomsko-poslovna fakulteta 0 0 0