TAX ASPECT ON DISTRIBUTION OF PROFIT REGARDING DEPENDENT COMPANY IN SLOVENIA AND MASTERY COMPANY IN HUNGARY

V diplomski nalogi sem prikazal pomen, namen in vrste povezanih podjetij, kakor tudi povezanost med davčnim in računovodskim izkazovanjem. Predstavil sem pravila in zakonodajo v zvezi s prenosom dobička od odvisne družbe k obvladujoči po SRS in MRS. Posebej sem izpostavil davčni vidik povezanih podjetij v Sloveniji in na Madžarskem in zakon o ratifikaciji o izogibanju dvojnega obdavčevanje med Slovenijo in Madžarsko, ki je ključnega pomena pri poslovanju odvisnih družb v obeh državah. V praktičnem delu naloge sem na osnovi primera odvisnega podjetja X ugotovil, da se podjetje sooča s posledicami pretekle davčne izgube in trenutne težke gospodarske situacije. Zaradi tega so zelo previdni pri prenosu dobička na obvladujoče podjetje Y in dajejo prednost predvsem dolgoročni rasti odvisnega podjetja X in njegovi svetli prihodnosti. Zaradi tega bo dobiček ostal v odvisni družbi in si bodo tako zagotovili rezerve ob morebitnem slabšem poslovanju v prihodnosti.In thesis I show the importance, purpose and types of related companies, as well as the relationship between tax and accounting statement. I introduced the rules and laws concerning the transfer of profits from dependent company to master company in the Slovenian Accounting Standards and International Accounting Standards. I specifically expose the tax issues related companies in Slovenia and Hungary and the convention between Slovenia and the Hungary for the avoidance of double taxation, which is vital for the subsidiaries in both countries. In the practical part on the basis of dependent company X case, I found that the company faces the consequences of past tax losses and the current difficult economic situation. For this reason, dependent company X is very careful in the transfer of profits to the master company Y and give priority to long-term growth of the dependent company X and its bright future. Profit will stay in the dependent company X and will also provide a reserve against a possible worst business in the future