ANALYSIS OF THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION, ADAPTED WITH THE MULTILATERAL CONVENTION BETWEEN THE REPUBLIC OF SLOVENIA AND THE REPUBLIC OF SERBIA REGARDING TAXATION OF CORPORATE ENTITIES

Davki so eden temeljev suverenosti države, zato si vsaka država prizadeva na svojem ozemlju pobrati čim več davka. Države s pobranim davkom suvereno razpolagajo in ga skozi državne institucije prerazporejajo za različne potrebe prebivalcev in družbe. Da bi zavezanci prepoznali koristnost pobiranja davkov, morajo države poskrbeti, da so davki z vidika zavezanca pravični ter da obstajajo jasna pravila, po katerih se davki pobirajo. Eden izmed pomembnejših davkov je tudi davek od dohodka pravnih oseb, s katerim se obdavčuje uspešnost podjetja. Diplomsko delo zajema problematiko mednarodnega dvojnega obdavčevanja dohodka pravnih oseb in podrobnejšo analizo Konvencije o izogibanju dvojnega obdavčevanja, prilagojene z Večstransko konvencijo med Republiko Slovenijo in Republiko Srbijo v zvezi z obdavčevanjem pravnih oseb. Za ugotavljanje učinkovitosti Konvencije pri odpravljanju dvojnega obdavčevanja je bila opravljena podrobna analiza in primerjava med Konvencijo o izogibanju dvojnega obdavčevanja med Republiko Slovenijo in Republiko Srbijo pred in po prilagoditvi z Večstransko konvencijo. Skladno s pričakovanji se je pokazalo, da je že Konvencija o izogibanju dvojnega obdavčevanja med Republiko Slovenijo in Republiko Srbijo dobro urejala problematiko dvojnega obdavčevanja davka od dohodka pravnih oseb, po uskladitvi z Večstransko konvencijo, ki sta jo obe državi ratificirali, pa je ta postopek še bolj urejen, predvsem pri hitrosti izvajanja s konvencijo dogovorjenih ukrepov. V diplomskem delu je dokazana koristnost mednarodne konvencije (MLI), saj je dodatno prispevala k preprečevanju agresivnega davčnega načrtovanja in uvedla učinkovite mehanizme pri reševanju sporov. Te ugotovitve bodo pripomogle, da bo še več držav ratificiralo mednarodno konvencijo (MLI) in v bilateralne pogodbe vključilo več kot le predpisane minimalne standarde.Taxes are one of country’s foundations for sovereignty, therefore every country is trying to collect as much tax as possible. Countries can dispose with collected tax independently and redistribute it through state institutions for various needs of residents and society. In order for taxpayers to recognize the benefits of tax collection, countries must ensure that taxes are fair from a taxpayer’s perspective, and provide clear rules under which taxes are collected. One of more important taxes is also corporate tax for taxation of business performance. The diploma thesis covers the issue of international double taxation of corporate income and detailed analysis of the Convention for the avoidance of double taxation, adapted with the Multilateral convention between the Republic of Slovenia and the Republic of Serbia regarding taxation of corporate entities. To determine the effectiveness of the Convention in eliminating double taxation, a detailed analysis and comparison between the Convention for the avoidance of double taxation between the Republic of Slovenia and the Republic of Serbia before and after its adaptation with the Multilateral convention was carried out. As expected, it was revealed that the Convention for the avoidance of double taxation between the Republic of Slovenia and the Republic of Serbia regulated the issue of double taxation of corporate tax well, and after the adjustment with the Multilateral convention, ratified by both counties, this process is regulated even better, in particular with regard to speed of implementation of measures agreed on with the Convention. The diploma thesis confirms the usefulness of the International convention (MLI), as it further contributed to the prevention of aggressive tax planning and introduced effective dispute resolution mechanisms. These findings will help to encourage even more counties to ratify the International convention (MLI) and include more than just the prescribed minimum standards in the bilateral treaties