Zakonito izbjegavanje plaćanja poreza multinacionalnih korporacija

master's thesis

• Title (english): Tax avoidance of multinational corporations
• Author: Martina Lončar
• Mentor: Jasna Bogovac (mentor)
• Committee member: Jasna Bogovac (predsjednik povjerenstva)
• Committee member: Hrvoje Arbutina (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: 2023-12-19, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law

Abstract

Multinacionalne korporacije imaju važnu ulogu na globalnom tržištu. Znatni postotak svjetske trgovine odvija se putem multinacionalnih korporacija. Njihova povezana društva, uključujući i kontrolirana inozemna društva, čine gospodarsko jedinstvo, unatoč svojoj pravnoj samostalnosti. Globalno poslovanje pruža novu priliku zakonitog izbjegavanja porezne obveze. S obzirom na povezanost trgovačkih društava u multinacionalnoj grupi, korporacije mogu iskoristiti porezne pogodnosti temeljem različitih poreznih sustava. Neke multinacionalne korporacije služe se metodama zakonite porezne evazije, za koje se može pretpostaviti da će se i dalje razvijati budući da se zbivaju rapidne promjene u razvoju globalne ekonomije. Metodama zakonite porezne evazije suprotstavljene su mjere za sprječavanje zakonite porezne evazije. Porezne mjere moraju se jednako primjenjivati na sve poduzetnike na području Europske unije. Nije dopušteno zahvaćanje samo određene skupine poduzetnika zbog primjene prava državnih potpora Europske unije. Slučaj koji je obrađen je UK i ITV plc protiv Europske komisije. Navedeni slučaj pruža primjer primjene metoda zakonite porezne evazije, argumentacije poreznih tijela, ali i ustrajnosti Suda Europske unije u sprječavanju zlouporaba poreznih propisa.

Abstract (english)

Multinational corporations have a significant role in the global market. A significant percentage of world trade takes place through multinational corporations. Their affiliated companies, including controlled foreign companies, form an economic unity, regardless of their own legal independence. Global business provides a new opportunity for tax avoidance. Taking into account the connection of companies in a multinational group, corporations can use tax advantages provided by differences between tax systems. Certain multinational corporations use tax avoidance methods, which can be assumed to be further developed in view of the rapid development of the global economy. Measures are being taken against tax avoidance. Tax measures should apply equally to all undertakings in the European Union. It is not allowed to include only certain undertakings due to the application of European Union state aid law. The case under analysis is UK and ITV plc v European Commission. The cited case provides an example of the application of tax avoidance methods, the argumentation of the tax authorities, but also the persistence of the Court of Justice of the European Union in preventing the abuse of tax law.

• Keywords: zakonita porezna evazija; kontrolirano inozemno društvo; multinacionalne korporacije; metode zakonite porezne evazije; zlouporaba poreznih propisa; povezana društva.
• Keywords (english): tax avoidance; controlled foreign company; multinational corporations; tax avoidance methods; the abuse of tax law; affiliated companies.
• Language: croatian
• URN:NBN: urn:nbn:hr:199:243791
• Study programme: Title: Law; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar/magistrica prava (sveučilišni magistar/magistrica prava)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-12-21 09:52:55