AVOIDANCE OF DOUBLE TAXATION

Problematika dvojnega obdavčevanja danes ni več v središču pozornosti držav članic OECD, ker so nekatere države sklenile skoraj vse bilateralne sporazume, ki so jih pri tej problematiki morale skleniti. Za nacionalne države dvojno obdavčevanje dohodka tako ni več ena večjih težav pri mednarodnem investiranju in trgovanju, temveč so to skrivanje dobičkov, utaja davkov in beg rezidentov v države z bolj ugodno zakonodajo. Sklepanje pogodb tako prehaja v naslednjo fazo, v sklepanje multilateralnih pogodb, kot sta FATCA in akcijski načrt BEPS-Report, katerih cilj je avtomatska izmenjava podatkov, vzpostavitev enotnih standardov pri obdavčevanju in razkrivanje agresivnega davčnega načrtovanja. V diplomskem delu želimo pokazati izzive, pred katerimi se nahajajo države, ko želijo vzpostaviti pravičnejšo davčno ureditev.The issue of double taxation today is no longer in the focus of OECD member states as some countries have already concluded most of the necessary bilateral agreements. Double taxation is no longer one of major issues with international investments and trade. Income hiding, tax evasion and residents moving to other countries with more favourable tax laws are now in the focus. Conclusion of the contracts is the refore moving in to the next phase – in to the conclusion of multilateral contracts, as for instance FATCA and action plan BEPS-Report, both with the goal of automatic data exchange, establishing the unified taxation standards and unrevealing the aggressive tax planning. In the diploma paperwewant to show thechal lenges countries are encountering when they plan to establish a more righteous taxation regulation