Anti tax base erosion and profit shifting measures and their impact on business performance of multinational enterprises

Na vse odmevnejše primere spornih davčnih praks skupin mednarodnih podjetij, ki imajo za rezultat nepravično obdavčitev dobičkov v primerjavi z ostalimi podjetji ter enormen izpad davčnih prihodkov držav, v katerih dejansko poslujejo, so se mednarodne organizacije in zakonodajalci odzvali s predlogi in uvedbo ukrepov za preprečevanje škodljivih davčnih praks, tj. erozije davčne osnove in prenašanja dobička (t. i. BEPS). V nalogi najprej predstavljamo problem, katere so škodljive davčne prakse mednarodnih podjetij, ki se z novimi ukrepi na področju mednarodnega davčnega prava poskušajo zajeziti. Osredotočamo se na prakse, ki jih v ospredje kot ključne izpostavljajo ti ukrepi. To so zlasti poslovanje prek davčnih oaz, manipulacije s TC-ji, zlorabe mednarodnih davčnih konvencij, manipulacije z neopredmetenimi sredstvi, zlorabe opredelitve stalne poslovne enote in davčna inverzija. Po predstavitvi izbranih spornih in škodljivih davčnih praks mednarodnih podjetij povzemamo ukrepe, ki jih je v okviru akcijskega načrta za preprečevanje BEPS oktobra leta 2015 predstavila Organizacija za gospodarsko sodelovanje in razvoj. Institucije EU so ob zavedanju, da je na notranjem trgu Evropske unije potreben enoten pristop, ukrepe pozdravile in k njim še odločneje pristopile s paketom za preprečevanje izogibanja davkom, ki ga kratko predstavljamo. Slovenija nove rešitve oz. ukrepe uvaja predvsem z implementacijo ukrepov, ki jih predvidevajo področne Direktive EU, zato je posledično tudi v slovenski davčni zakonodaji precej novosti, ki zadevajo poslovanje podjetij, zlasti tistih, ki so del mednarodne skupine podjetij. Vsi predvideni ukrepi bodo bistveno vplivali na poslovanje mednarodnih podjetij. Ta bodo morala davčnim učinkom svojega poslovanja posvečati več pozornosti kot kdaj koli prej. Medtem ko je vpliv ukrepov za preprečevanje BEPS na poslovanje MNP-jev razmeroma negativen, zlasti z vidika ohranjanja dosedanje ravni dobičkov, pa je prav tako dvomljiv učinek ukrepov na celotno gospodarstvo.International organizations and legislators have responded to more and more notorious and harmful tax practices of multinational groups of enterprises, which result in unfair taxation of their profits in comparison to the other enterprises, causing also enormous losses of tax revenues of the countries in which they actually conduct their business. Their response was the proposal of various measures to combat harmful tax practices, i.e. tax base erosion and profit shifting (“BEPS”). In this thesis we firstly address the issue by presenting harmful tax practices of multinational enterprises that are being fought against with the new measures. We are focusing on practices that are being highlighted within the scope of said measures. Those are especially businesses in tax havens, transfer pricing manipulations, abuses of international tax treaties, manipulations with intangibles, abuses of permanent establishment definition and tax inversion. After presenting the selected notorious and harmful tax practices of the multinational enterprises, we summarize the anti BEPS measures, presented by the Organization for economic cooperation and development in October 2015. While considering the need for a harmonized approach, the institutions of the European union greeted the OECD BEPS measures and took an even more determinative approach in combating tax avoidance. Slovenia is adopting the new anti-tax avoidance measures mainly by implementing measures as envisaged by the relevant EU Directives, hence a handful of novelties are being adopted also in the Slovenian tax law and they will impact businesses of the enterprises forming a part of multinational groups. The envisaged measures will essentially impact businesses of multinational enterprises. They will have to pay more attention as ever before to the tax implications of their operations. While the anti BEPS measures will have a relatively negative impact to the operations of multinational enterprises, mostly with respect to maintaining their profit levels, we question the impact of said measures to the economy as well