Porezno planiranje multinacionalnih poduzeća: slučaj Apple

master's thesis

• Title (english): Tax planning of multinational companies: the case of Apple
• Author: Mislav Krišto
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Nika Šimurina (predsjednik povjerenstva)
• Committee member: Dajana Barbić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2019-09-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Predmet ovog diplomskog rada je definiranje obilježja multinacionalnih poduzeća i izazova s kojima se ona susreću te načina izbjegavanja plaćanja poreza s naglaskom na korištenje transfernih cijena. Uz detaljno obrađene transferne cijene, u radu se također definiraju i ostali načini izbjegavanja poreza kojima se multinacionalna poduzeća služe prilikom svojeg poreznog planiranja. Porezno planiranje multinacionalnih poduzeća obrađeno je na primjeru tehnološkog giganta grupe Apple, koja je zbog svojeg poslovanja u Europi i poreznih pogodnosti koje je uživala u Irskoj, kažnjena od strane Europske komisije s do sada rekordnih 13 milijardi eura uvećano za kamate. U radu su ispitane implikacije i razlozi takve odluke te možebitne posljedice koje ona za sobom nosi.

Abstract (english)

The subject of this thesis is to define the characteristics of multinational companies, the challenges they face and how they avoid paying their taxes with the emphasis on the use of transfer pricing. In addition to the extensive research on transfer pricing, the paper also defines other tax avoidance methods that multinational companies use in their tax planning. The tax planning of multinational companies is elaborated on the example of the technology giant Apple, which was sanctioned by the European Commission with a record-breaking 13 billion euros plus the interest, for all the tax benefits that it has enjoyed while doing business in Europe. The paper examines the implications and reasons for such a decision and possible consequences it entails.

• Keywords: multinacionalna poduzeća; transferne cijene; izbjegavanje plaćanja poreza; porezno planiranje; Apple; Irska; Europska komisija
• Keywords (english): multinational companies; transfer pricing; tax avoidance; tax planning; Apple; Ireland; European Commission
• Language: croatian
• URN:NBN: urn:nbn:hr:148:384089
• 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: Closed access
• Created on: 2019-09-22 20:24:15