COMPLIANCE OF CONVENTIONS ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN SLOVENIA, CROATIA, HUNGARY, ITALY AND AUSTRIA WITH OECD

Proučili smo pomen konvencij o izogibanju dvojni obdavčitvi. Dvojno obdavčitev odpravimo že z določanjem rezidentstva, saj s tem določimo katera država ima pravico do obdavčitve dohodka oziroma premoženja. Odprava dvojne obdavčitve lahko izboljša davčno — finančni položaj davčnih zavezancev, toda na drugi strani lahko povzroči izgubo davčnega vira ali zmanjšanje davčnih prihodkov. Države sklepajo konvencije zaradi izogibanja dvojni obdavčitvi. Konvencije o izogibanju dvojni obdavčitvi so mednarodne pogodbe, katerih osnovni nameni so predvsem v odpravi mednarodne dvojne obdavčitve, preprečevanju davčnih utaj in drugih izogibanj plačevanju davkov, razdelitev pravic obdavčevanja med državama pogodbenicama in preprečevanju davčnih diskriminacij. Primerjali smo skladnost konvencij o izogibanju dvojni obdavčitvi med Slovenijo, Hrvaško, Madžarsko, Italijo in Avstrijo. Ugotovili smo, da do bistvenih razlik med konvencijami ne prihaja, saj države, ki sklepajo konvencije, jih sklepajo po Vzorčni konvenciji OECD. Glavna lastnost te konvencije je njena fleksibilnost. Ravno ta lastnost je razlog za neidentičnost med konkretnimi konvencijami, oziroma razlog za razlike v vsebini določb med njimi. Konvencije Hrvaške, Madžarske, Italije in Avstrije sklenjene s Slovenijo se razlikujejo predvsem glede na osebe, na katere se konvencije nanašajo, glede na pomorski, celinski in zračni promet. Pri davkih, za katere se uporablja konvencija, prihaja do manjših razlik, saj so davki večinoma isti, le pri nekaterih državah srečujemo še dodatne davke, ki jih opredeljujejo države pogodbenice. Hrvaška se razlikuje od omenjenih držav v izmenjevanju informacij za potrebe DDV zaradi tega, ker ni članica EU, razlike pa smo našli tudi v dividendah, predvsem v %, prav tako pa tudi pri licenčninah in avtorskih honorarjih, kjer je stopnja obdavčitve med Slovenijo in Hrvaško, Madžarsko ter Italijo 5 %, med Slovenijo in Avstrijo pa 10 %.We examined the importance of conventions for the avoidance of double taxation. Double taxation is abolished by the determination of residence, as determined by which country has the right to any income or assets. Elimination of double taxation can improve the tax - the financial position of taxpayers, but on the other hand, may result in loss of tax reduction or source of tax revenue. Member of the Convention concluded to avoid double taxation. The convention for the avoidance of double taxation are international treaties in which the primary purpose is primarily to eliminate international double taxation and prevent tax evasion and other tax evasion, the allocation of taxing rights between States Parties and the prevention of tax discrimination. We compared the consistency of conventions on avoidance of double taxation between Slovenia, Croatia, Hungary, Italy and Austria. We found that ther are no essential differences between the conventions, because countries, that are concluding convencions, are concluded by the OECD model convention. The main characteristic of this Convention is its flexibility. This feature of the OECD model convention is the reason for the not identical specific conventions, and the reason for the differences in the content of the conventions. Convention of Croatia, Hungary, Italy and Austria concluded with Slovenia differ primarily in relation to persons to whom the Convention apply, in relation to maritime, inland and air transport. By taxes, for which the Convention applies to, comes to minor differences occur, because taxes are mostly the same, only in some countries we face additional taxes, wich are determined by the State Party. Croatia is different from those countries in exchanging information for the purposes of VAT because it is not an EU member, differences were also found in dividends, mostly in %, as well as the royalties, where the rate of taxation between Slovenia, Croatia, Hungary and Italy is 5%, between Slovenia and Austria is 10%