Dvostruko oporezivanje u industriji informacijsko komunikacijske tehnologije u Republici Hrvatskoj

master's thesis

• Title (english): Double taxation in IT industry in Croatia
• Author: Sarah Zefić
• Mentor: Nika Šimurina (mentor)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2020-09-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Dvostruko oporezivanje situacija je u kojoj jedan porezni obveznik (pravna ili fizička osoba) u istom vremenskom razdoblju podliježe obvezi plaćanja dva ili više poreza na temelju istog oporezivog događaja. Dvostruko oporezivanje ima negativne posljedice iz razloga što porezni obveznici nose teže porezno opterećenje nego da su porez platili samo jednoj zemlji. Time trpe subjekti čiji su poslovni/životni interesi u nekoj vezi s inozemstvom. Jačanjem globalizacije, mobilnosti ljudi i kapitala, problem dvostrukog oporezivanja postaje sve izraženiji te dovodi do konstantni napora u pokušaju da ga se riješi. Tako su se za suzbijanje počeli koristiti međunarodni ugovori o izbjegavanju dvostrukog oporezivanja, bazirani na OECD-ovom modelu ili modelu UN. Oba modela definiraju različite aspekte, poput preferiranih metoda, transfernih cijena, stalne poslovne jedinice itd., koji su potrebni kako bi se jasno i jednoznačno dalo rješenje problema. U ovom radu objašnjen je sam problem međunarodnog dvostrukog oporezivanja s aspekta porezna na dobit kao i s aspekt poreza na dohodak s posebnim naglaskom na probleme s kojima se suočava industrija informacijsko komunikacijske tehnologije. Cilj rada je iznijeti trenutnu regulativu i praksu vezanu uz dvostruko oporezivanje u svijetu i Republici Hrvatskoj te uvid u jedno od tržišta u navedenoj industriji te poreznu praksu domaće kompanije koja na tom tržištu posluje globalno

Abstract (english)

Double taxation is a situation in which one taxpayer (legal or natural person) is subject to the obligation to pay two or more taxes based on the same taxable event in the same time period. Double taxation has negative consequences due to the fact that taxpayers bear a heavier tax burden than if they had paid the tax to only one country. Thus, entities that suffer are those whose business / life interests are in some connection with foreign countries. With the strengthening of globalization, mobility of people and capital, the problem of double taxation is becoming more and more pronounced, which leads to constant efforts in an attempt to solve it. Thus, international talks on avoiding double taxation, based on the OECD model or the UN model, began to be used to combat it. Both models define different aspects, such as preferred methods, transfer pricing, permanent establishment, etc., needed to give a clear and unambiguous solution to the problem. This paper explains the problem of international double taxation from the aspect of profit tax as well as from the aspect of income tax with special emphasis on the problems faced by the information and communication technology industry. The aim of this paper is to present the current regulations and practices related to double taxation in the world and the Republic of Croatia, as well as to give an insight into one of the markets in this industry and the tax practice of a domestic company that operates globally in this market.

• Keywords: međunarodno dvostruko oporezivanje; porez na dohodak i dobit; ugovori o izbjegavanju dvostrukog oporezivanja
• Keywords (english): international double taxation; profit and income tax; tax treaties
• Language: croatian
• URN:NBN: urn:nbn:hr:148:079658
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2020-09-25 16:08:06