Članak
dec 23
Nazad

ULOGA KORESPONDIRAJUĆE KOREKCIJE DOBITI U MEĐUNARODNOM I U SRPSKOM PORESKOM PRAVU

Maša Ilić

10.55836/PiP_24406A
SAŽETAK /

Korespondirajuća korekcija dobiti je institut međunarodnog poreskog prava čija je uloga otklanjanje ekonomskog dvostrukog oporezivanja, te se cilj istraživanja ogleda u identifikaciji načina njegovog regulisanja u međunarodnom i u srpskom pravu, kao i predlaganju rešenja za uočene probleme. Uporednopravnim metodom analiziran je način regulisanja u model-konvencijama OECD i UN, regulativi EU i BEPS inicijativi, sa naglaskom na probleme u primeni i odnos sa aktuelnim izmenama, prvenstveno sa pravilom o uključivanju dohotka iz Drugog stuba. Preispitana je pozicija Republike Srbije kroz strane direktne investicije u kontekstu primene korespondirajuće korekcije u poreskim ugovorima, na osnovu čega je njen položaj okarakterisan kao zavidan, kao i ocena srpskog zakonodavstva u odnosu na Drugi stub gde je izneta preporuka o usvajanju pravila o kvalifikovanom domaćem minimalnom doplatnom porezu. Rezultati su ukazali na mane usvojenih rešenja, pogotovo na postupak zajedničkog dogovaranja, i na novousvojena rešenja u vezi kojih uglavnom ne postoji usaglašen stav u literaturi.

ČLANAK JE RASPOLOŽIV NA /
Ćirilici  
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