20.500.12556/DKUM-41451 OBDAVČITEV FIZIČNIH OSEB PO NAČELU SVETOVNEGA DOHODKA MED SLOVENIJO IN ITALIJO TAXATION OF NATURAL PERSONS BASED ON WORLD-WIDE PRINCIPLE BETWEEN SLOVENIA AND ITALY Dejstvo, da oseba dela zunaj svojih meja, ne sme biti razlog za povečano davčno obremenitev, saj bi bilo neupravičeno. Zato večina držav v primeru neomejene davčne obveznosti upošteva načelo svetovnega dohodka, v primeru omejene davčne obveznosti pa načelo po viru. Po načelu svetovnega dohodka so v obdavčenje zavzeti vsi dohodki davčnega zavezanca, ne glede na to, kje so bili ustvarjeni. Svetovni dohodek se tako obdavčuje v rezidentni državi. Za izogibanje dvojnemu obdavčevanju pa države sklepajo sporazume. V njih določijo pravila kako bodo obdavčeni dohodki. Državi tako določita do katere meje uporabljata svoje zakone in jih omejita. The fact that a person works outside his/her boarders must not be the reason for a larger tax burden because it would not be legitimate. In the case of unlimited tax liability many countries therefore consider the principle of the world income, in the case of the limited tax liability however, the principle of the income source is taken into account. According to the principle of world income, all the incomings of tax payers are considered into the revenue charge regardless to their generation. The world income is so taxable in the country of residence. In avoidance of double taxation, countries reach agreements, in which regulations are determined on how to tax incomings. Countries define the limit up to which their acts are used and are in that way restricted. Italija načelo svetovnega dohodka metoda odbitka metoda oprostitve dvojno obdavčevanje rezident. Italy world-wide principle credit method exemption method double taxation resident. true true false [J. Markošek] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2013-08-27 17:08:03 2013-11-19 09:32:28 2022-05-04 03:07:48 2021-04-25 03:19:39 2013 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 11570716 URN:SI:UM:DK:6YFESTS3 UNI_Markosek_Janja_2013.pdf UNI_Markosek_Janja_2013.pdf 1 9FD0A49D7E7763016DEB97F060F308C5 0a171b400f3fc845c1a4a787e4b205e692fc271ca072c4f2ed239db7248e7afa 419b3973-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=58104 Ekonomsko-poslovna fakulteta 0 0 0