Međunarodno dvostruko oporezivanje i utvrđivanje porezne rezidentnosti fizičkih osoba temeljem Ugovora između Republike Hrvatske i Republike Austrije o izbjegavanju dvostrukog oporezivanja porezima na dohodak i imovinu

master's thesis

• Title (english): International double taxation and determination of tax residency of natural persons based on the Agreement between the Republic of Croatia and the Republic of Austria on the avoidance of double taxation with respect to taxes on income and on capital
• Author: Maja Vrabec Turščak
• Mentor: Tereza Rogić Lugarić (mentor)
• Committee member: Tereza Rogić Lugarić (predsjednik povjerenstva)
• Committee member: Sonja Cindori (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2023-09-11, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

U današnje doba globalizacije, sve se više ističe potreba za uređenjem situacija u kojima dolazi do međunarodnog dvostrukog oporezivanja. Ugovori kojima se nastoji izbjeći ili ograničiti međunarodno dvostruko oporezivanje rasprostranjeni su u primjeni, ali kroz praksu dolazi do brojnih problemi u interpretaciji i primjeni pojedinih odredaba ugovora. Općenito, do pojave međunarodnog dvostrukog oporezivanja dolazi zbog toga što su države suverene i slobodne u odlučivanju o poreznim propisima na svom teritoriju i za svoje građane. Prema tome, većina današnjih država oporezuju svoje građane, tj. porezne rezidente, prema načelu svjetskog dohotka. Prema tome načelu, porezni rezidenti su neograničeno porezno obvezni u državi rezidentnosti te su obvezan platiti porez na sva svoja tuzemna i inozemna primanja. S druge strane država u kojoj nerezident ostvaruje dohodak, prema načelu teritorijalnosti, obvezan je platiti porez na taj dohodak koji je ostvaren na teritoriju te države. Kolizijom načela svjetskog dohotka te načela teritorijalnosti dolazi do pojave međunarodnog dvostrukog oporezivanja. Dakle, isti porezni obveznik, za isto porezno razdoblje, na isti dohodak plaća porez u dvije države. Takva situacija destimulira međunarodno gospodarstvo. Stoga, države nastoje ukloniti ili ograničiti međunarodno dvostruko oporezivanje, a to uglavnom čine tako da sklapaju bilateralne međunarodne ugovore. Hrvatska, kao i većina europskih zemalja, koristi kao osnovu za sklapanje takvih ugovora, Model ugovor Organizacije za međunarodnu suradnju i razvoj (u daljnjem tekstu: OECD-ov model ugovora). On daje osnovu za pregovaranje, a države ga prilagođavaju prema svojim potrebama i gospodarskim ciljevima. Primjer ugovora, koji je sklopljen temeljem OECD model ugovora, je: „Ugovor između Republike Hrvatske i Republike Austrije o izbjegavanju dvostrukog oporezivanja porezima na dohodak i imovinu“. Tim ugovorom određuje se tko se smatra poreznim rezidentom, a sadrži i odredbe o rješavanju slučajeva dvojne rezidentnosti, tj. situacije kada obje države smatraju osobu svojim poreznim rezidentom. Nadalje, ugovor propisuje načine na koji će se izbjeći odnosno ograničiti dvostruko oporezivanje među državama ugovornicama te kako će se podijeliti pravo oporezivanja s obzirom na pojedine vrste dohotka.

Abstract (english)

In today's era of globalization, arises even more the need to regulate situations in which international double taxation occurs. Treaties that seek to avoid or limit international double taxation are widely used, but in practice, many problems arise in the interpretation and application of certain provisions of the treatise. In general, international double taxation occurs because states are sovereign and free to decide on tax regulations on their territory and for their citizens. Therefore, most of today's countries tax their citizens, i.e. tax residents, according to the principle of worldwide income. According to this principle, tax residents are subject to unlimited tax liability in the country of residence and are obliged to pay tax on all their domestic and foreign income. On the other hand, the country in which the non-resident earns income, according to the principle of territoriality, is obliged to pay tax on that income earned on the territory of that country. The collision of the principle of world income and the principle of territoriality leads to the emergence of international double taxation. So, the same taxpayer, for the same tax period, pays tax in two countries on the same income. Such a situation discourages the international economy. Therefore, countries try to eliminate or limit international double taxation, and they do this mainly by concluding bilateral international treaties. Croatia, like most European countries, uses the Organization for International Cooperation and Development's Model Contract as the basis for concluding such contracts. It provides a basis for negotiation, and states adapt it according to their needs and economic goals. An example of a contract, which was concluded based on the OECD model contract, is: "Agreement between the Republic of Austria and the Republic of Croatia for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital". This agreement determines who is considered a tax resident, and also contains provisions on resolving cases of dual residency, i.e. situations when both countries consider a person to be their tax resident. Furthermore, the treaty prescribes the ways in which double taxation will be avoided or limited between the contracting states and how the right to tax will be divided with regard to certain types of income.

• Keywords: Međunarodno dvostruko oporezivanje; Međunarodno porezno pravo; OECD; Metoda odbitka; Metoda izuzimanja; Porezna rezidentnost; Prebivalište u porezne svrhe
• Keywords (english): International double taxation; International tax law; OECD; Credit method; Exemption method; Tax residency; Residence for tax purposes
• Language: croatian
• URN:NBN: urn:nbn:hr:199:956512
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra prava (magistar/magistra prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-09-18 10:40:01