20.500.12556/DKUM-79562 Najnovejši razvoj reguliranja hibridnih neskladij v evropski uniji in vpliv na slovensko davčno zakonodajo The latest development of regulations of hybrid mismatch in the european union and the impact on slovene tax legislation Trenutna pravila na področju mednarodnega obdavčevanja niso v koraku s časom. Tako s političnega kot ekonomskega vidika predstavljajo pomanjkljivosti v pravilih vse večji problem. S tem se pojavlja težnja po ustreznih regulacijah. Sodoben poslovni svet vse pogosteje uporablja agresivno davčno načrtovanje; zato je med drugim cilj članic EU z ustreznimi ukrepi doseči čim višjo raven zaščite notranjega trga. Do hibridnih neskladij pride zaradi razlik med pravnimi opredelitvami finančnih instrumentov ali subjektov, kar pa v vzajemnem delovanju dveh različnih pravnih sistemov pogosto privede do dvojnega odbitka ali pa do odbitka dohodka v prvi državi in nevključitev dohodka v davčno osnovo v drugi državi. Te razlike predvsem multinacionalke izkoriščajo sebi v prid in se na tak način izognejo plačilu davkov. Direktivi ATAD 1 in 2 davčno urejata pravila proti praksam, kjer pride do izogibanja plačila davkov, ki neposredno vplivajo na delovanje notranjega trga in v zvezi s hibridnimi neskladji s tretjimi državami. Direktivi temeljita na ukrepih in priporočilih, ki si bili izdani iz strani OECD znotraj BEPS-ovega akcijskega načrta 2 v boju proti eroziji davčne osnove in preusmerjanjem dobička. Trg, ki je sestavljen iz več močno povezanih gospodarstev, za dobro in učinkovito delovanje potrebuje skupne rešitve, ki pa se jim morajo prilagoditi vse članice. Usklajen strateški pristop na ravni Evropske unije je ključ do uspeha pri odpravljanju neskladij na področju obdavčevanja. The current rules for international taxation are not up to date. From both political and economic point od view, shortcomings in the rules are a growing problem. This creates a tendency for appropriate regulations. The modern business world is increasingly using aggressive tax planning, that is why one of the goals of EU members is to achieve the highest possible level of protection of the internal market through appropriate measures. Hybrid mismatches occur due to differences between legal definitions of financial instruments or entities. Through interaction of two different legal systems this often leads to a double deduction or a deduction of income in the first country and the non-inclusion of income in the tax base in the second country. Multinationals exploit these differences to their own advantage and thus avoid paying the taxes. For tax purposes ATAD directives 1 and 2 regulate the rules against tax evasion practices that directly affect the functioning of the internal market and in relation to hybrid mistmaches with third countries. The directives are based on measures and recommendations issued by the OECD within the BEPS action plan 2 in tackling tax base erosion and profit shifting. A market that is made of several strongly connected economies needs common solutions for good and efficient functioning, to which all members must adapt. The key to success in tackling tax mismatches at European Union level is a coordinated strategic approach. Hibridna neskladja OECD BEPS izogibanje davkom ATAD. Hybrid mismatch OECD BEPS tax evasion ATAD. true true false Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-07-21 10:25:36 2021-10-20 11:16:24 2022-08-09 21:43:53 0000-00-00 00:00:00 2021 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22 81556739 MAG_Ristic_Tina_2021.pdf MAG_Ristic_Tina_2021.pdf 1 B88990282FC75198473028CCB6E7F656 3bf636fe293661782bdeef90232e074f9117c2a3673bc4d3de5ae4ed6333e6f1 34b9a2ec-05e7-11ec-b44e-00155d581298 20.500.12556/dkum/422e9203-c788-484a-a104-a60168de842a https://dk.um.si/Dokument.php?lang=slv&id=152354 Ekonomsko-poslovna fakulteta 0 0 0