International tax planning of multinational corporations

Rad promatra globalizaciju iz porezne perspektive, ispitujući s jedne strane zajedničku želju država i korporacija da obuzdaju dvostruko oporezivanje kako bi promicale pravičnost i ulaganje, ali i njihove prirodno suprotstavljene stavove o poreznim prihodima i distribuciji istih. Nadalje, rad analizira alate i strategije koji su dostupni multinacionalnim korporacijama kako bi smanjile svoje efektivno globalno porezno opterećenje, kako u općim terminima tako i putem specifičnih primjera. Strukture koje formiraju ove agresivne strategije poreznog planiranja omogućene su pametnom primjenom i kombinacijom određenih pokazatelja poreznih sustava dviju ili više država. Shodno tome, pokazatelji potencijala agresivnog poreznog planiranja su korisni kao polazišna točka za postupke usklađivanja poreznih sustava država, što je vidljivo u inicijativama poput direktiva Europske komisije i OECD-ovog BEPS projekta.The thesis looks at globalization from a tax perspective, examining both – the shared desire from governments and corporations to curb double taxation in order to promote fairness and investment on one side as well as their naturally opposing views on tax revenues and the distribution of it. Furthermore, the thesis analyses the tools and strategies currently used by multinational corporations to minimize their effective global tax burden, both in general terms and via specific examples. The structures which are formed by these aggressive tax planning strategies are enabled by intelligently applying and combining certain indicators of tax systems of two or more countries. Because of this, the indicators of aggressive tax planning are useful as a basis for determining the tax harmonization methods which can be applied countries, evident in initiatives like European Commission's directives and the OECD BEPS project