The importance of avoiding double taxation of legal entities with an analysis of agreements with selected countries

V magistrski nalogi je obravnavana problematika mednarodnega dvojnega obdavčevanja dohodkov pravnih oseb skozi analizo ukrepov za izogibanje dvojnega obdavčevanja tako na nacionalni kot bilateralni ravni. Podana je analiza določb slovenskega korporacijskega zakona, ki so relevantne za preprečevanje dvojnega obdavčevanja rezidentov na podlagi svetovnega dohodka kot tudi nerezidentov za dohodke z virom v Sloveniji. Poseben poudarek je namenjen povezanim osebam, od analize različnih zakonskih opredelitev pojma povezanih oseb do analize določb zakona, ki obravnava obdavčitev povezanih oseb. Opravljena je primerjalna analiza treh mednarodnih sporazumov o izogibanju dvojnega obdavčevanja, ki jih je sklenila Slovenija, in sicer z Nemčijo, Italijo in Srbijo. Sporazumi temeljijo na Vzorčni konvenciji OECD, ki skupaj s komentarjem predstavlja pomemben inštrument pri izogibanju dvojnega obdavčevanja. Primerjalno so analizirani sistemi obdavčitve pravnih oseb v izbranih državah s poudarkom na unilateralnih merilih za odpravo dvojnega obdavčevanja. Teoretične podlage in zakonske rešitve so podkrepljene s številnimi primeri, kar nalogi daje pomembno uporabno vrednost. Slovenija kot članica Evropske unije je podvržena pravnemu redu te skupnosti, zato so v nalogi analizirane nekatere sodbe Sodišča EU, ki obravnavajo problematiko dvojnega obdavčevanja.The master’s thesis discusses the issue of double taxation of legal entities’ income based on an analysis of measures aimed at avoiding double taxation at the national and bilateral levels. It presents an analysis of the Slovenian corporate law provisions relevant to preventing the double taxation of residents based on their world income as well as of non-residents whose income source is Slovenia. Special emphasis is placed on related persons, ranging from an analysis of different legal definitions of the term “related persons” to an analysis of the provisions of the law on taxation of related persons. A comparative analysis was conducted on three international agreements on the avoidance of double taxation which Slovenia had concluded with Germany, Italy and Serbia. The agreements are based on the OECD Model Convention which, together with the commentary, represents an important instrument for the avoidance of double taxation. The systems of taxation of legal entities in the selected countries are analysed comparatively, with the emphasis on unilateral criteria for eliminating double taxation. The theoretical premises and the legal solutions are underpinned by a number of examples, thus adding to the applied value of the thesis. Slovenia as a European Union member is bound by the Community acquis, therefore the thesis also analyses some judgments of the Court of Justice of the EU related to double taxation