20.500.12556/DKUM-58470 Poslovni in davčni učinki pri spremembah mednarodnih poslovnih modelov Business and tax aspects at international business restructurings Ne glede na panogo, v kateri delujejo mednarodna podjetja, se slednja v vsakodnevnem poslovanju srečujejo z vedno večjim pritiskom konkurence. Mednarodne skupine podjetij so zaradi tega primorane opraviti analizo svojega poslovanja, učinkovitosti svojih poslovnih procesov in modelov ter slednje prilagoditi spreminjajočim se pogojem poslovanja na globalnem trgu. Brez stalnih posodobitev svojega poslovanja, mednarodna podjetja hitro postanejo nekonkurenčna in zapadejo v položaj, v katerem generirajo izgube. Preoblikovanje podjetij postaja vse bolj razširjeno, saj podjetja poskušajo izboljšati svoje rezultate s prenosom lokacije opravljanja poslovne dejavnosti v države s cenejšo distribucijsko mrežo, nižjimi stroški proizvodnje ter ugodnejšimi davčnimi režimi. Zaradi morebitnega vpliva na lokalne davčne osnove, so transakcije preoblikovanja poslovnih modelov postale predmet povečanega nadzora s strani OECD in davčnih organov. Čeprav davčni razlogi načeloma niso glavni razlogi za poslovna preoblikovanja, pa spremembe v poslovni strukturi pogosto zahtevajo ustrezne spremembe tudi v davčni in pravni strukturi. Še posebej, ko se dobičkonosne dejavnosti prenesejo iz ene jurisdikcije v drugo, to lahko bistveno spremeni strukturo plačnikov davka v skupini mednarodnih podjetij. Namen magistrske naloge je zagotoviti, z davčnega vidika ter vidika transfernih cen, sistematično in strukturirano analizo splošnih značilnosti poslovnih modelov (proizvajalca in distributerja), ki jih uporabljajo mednarodna podjetja v procesu poslovnega preoblikovanja, s katerimi se poveča njihova učinkovitost in trajnostna konkurenčna prednost. Regardless of products or sectors, international companies these days face the pressure of competition in a globalized economy. Multinationals experience the necessity to examine the effectiveness of their business structures and adjust their business to the changing conditions on an almost continuous basis. Without constant improvement, a multinational would quickly become uncompetitive, stagnate and would only generate losses. Business restructuring has become increasingly prevalent as businesses seek to improve their profits through the location of business activities in countries with cheaper distribution, production, administration, or tax costs. This restructuring activity has been subject to increasing scrutiny from the OECD and tax authorities due to its potential impact on domestic tax bases. Although tax consideration are usually not the drivers of business restructuring, changes in the operational structure often require corresponding changes in the tax and legal structure to align the business and tax models. In particular, when profit-making activities are shifted from one jurisdiction to another, this can significantly alter the tax paid by multinational subsidiaries. The purpose of the present master's thesis is to provide, from a tax and transfer pricing point of view, a systematic and structured analysis of the generally characteristics of business models (manufacturer and sales business models) used by multinational enterprises in the process of business reorganization, with the scope to increase their performance and the sustainable competitive advantages. poslovno preoblikovanje transferne cene poslovni model neodvisno tržno načelo proizvajalec distributer komisionar stalna poslovna enota neopredmetena sredstva Business restructuring transfer pricing business model arm’s length principle manufacturer distributor commissionaire permanent establishment intangibles true true false [M. Fras Vengušt] Slovenski jezik Angleški jezik Magistrsko delo 2016-04-19 22:13:16 2016-09-15 15:12:34 2022-06-17 03:06:05 2019-07-11 10:40:46 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.3) 5172011 URN:SI:UM:DK:9AWBQJYQ MAG_Fras_Vengust_Marusa_2016.pdf MAG_Fras_Vengust_Marusa_2016.pdf 1 19BE2714114F489C079CD3051B046751 b4e3f69106b8a2ea290c4f51014e4d7bef7e46865731c74169dd209ac3983ca0 c865dcc6-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95452 Pravna fakulteta 0 0 0