International taxation

Pojavom multinacionalnih kompanija, međunarodnog protoka ljudi, roba, usluga i kapitala, pojavljuje se i potreba usklađenja međunarodnog oporezivanja. S obzirom na kompleksnost poreznih sustava pojedinih država, osobito poreza na dobit, poreza na dobit po odbitku i poreza na dodanu vrijednost, svaka od njih tim sustavima utječe na konkurentnost na globalnom tržištu, privlačenje stranih investicija ali i postaje odgovorna za pravednije, poštenije oporezivanje. Korporativno oporezivanje ima značajan efekt na neto dobit kompanije kada se ista dobit oporezuje u različitim zemljama, osobito u zemljama koje financijske izvještaje sastavljaju prema običajnom pravu, odnosno imaju razdvojeno izvještavanje financijskog računovodstva od poreznog. U multinacionalnim kompanijama kod donošenja strateških odluka oporezivanje ima vrlo važnu ulogu.With the emergence of multinational companies, the international flow of people, goods, services and capital, there is a need to adjust international taxation. Regarding to (non) complexity of individual country tax systems, especially income tax, withholding tax and value added tax, each of these systems have affects in competitiveness on the global market, attracting foreign investment, but also becomes responsible for fairer, more honest taxation. Corporate taxation has a significant effect on the company's net profits when the same profits are taxed in different countries, especially in countries where the financial reporting is according to common law, apropos, they have a separate reporting financial accounting from the tax purposes. Taxation have a very important row in makeing strategic decisions by multinational companies