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master's thesis
Međunarodno porezno planiranje u multinacionalnim korporacijama
2018. urn:nbn:hr:192:141465
Mikić, Josipa
University of Rijeka
Faculty of Economics and Business

Cite this document

Mikić, J. (2018). Međunarodno porezno planiranje u multinacionalnim korporacijama (Master's thesis). Rijeka: University of Rijeka, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:192:141465

Mikić, Josipa. "Međunarodno porezno planiranje u multinacionalnim korporacijama." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:141465

Mikić, Josipa. "Međunarodno porezno planiranje u multinacionalnim korporacijama." Master's thesis, University of Rijeka, Faculty of Economics and Business, 2018. https://urn.nsk.hr/urn:nbn:hr:192:141465

Mikić, J. (2018). 'Međunarodno porezno planiranje u multinacionalnim korporacijama', Master's thesis, University of Rijeka, Faculty of Economics and Business, accessed 12 November 2024, https://urn.nsk.hr/urn:nbn:hr:192:141465

Mikić J. Međunarodno porezno planiranje u multinacionalnim korporacijama [Master's thesis]. Rijeka: University of Rijeka, Faculty of Economics and Business; 2018 [cited 2024 November 12] Available at: https://urn.nsk.hr/urn:nbn:hr:192:141465

J. Mikić, "Međunarodno porezno planiranje u multinacionalnim korporacijama", Master's thesis, University of Rijeka, Faculty of Economics and Business, Rijeka, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:192:141465

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Metadata
TitleMeđunarodno porezno planiranje u multinacionalnim korporacijama
Title (english)International tax planning of multinational corporations
AuthorJosipa Mikić
MentorHelena Blažić (mentor)
Committee memberHelena Blažić (predsjednik povjerenstva)
Committee memberSaša Drezgić (član povjerenstva)
Committee memberMaja Grdinić (član povjerenstva)
GranterUniversity of Rijeka
Faculty of Economics and Business
Rijeka
Defense date and country2018-02-19, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Rad promatra globalizaciju iz porezne perspektive, ispitujući s jedne strane zajedničku želju država i korporacija da obuzdaju dvostruko oporezivanje kako bi promicale pravičnost i ulaganje, ali i njihove prirodno suprotstavljene stavove o poreznim prihodima i distribuciji istih. Nadalje, rad analizira alate i strategije koji su dostupni multinacionalnim korporacijama kako bi smanjile svoje efektivno globalno porezno opterećenje, kako u općim terminima tako i putem specifičnih primjera. Strukture koje formiraju ove agresivne strategije poreznog planiranja omogućene su pametnom primjenom i kombinacijom određenih pokazatelja poreznih sustava dviju ili više država. Shodno tome, pokazatelji potencijala agresivnog poreznog planiranja su korisni kao polazišna točka za postupke usklađivanja poreznih sustava država, što je vidljivo u inicijativama poput direktiva Europske komisije i OECD-ovog BEPS projekta.
Abstract (english)
The thesis looks at globalization from a tax perspective, examining both – the shared desire from governments and corporations to curb double taxation in order to promote fairness and investment on one side as well as their naturally opposing views on tax revenues and the distribution of it. Furthermore, the thesis analyses the tools and strategies currently used by multinational corporations to minimize their effective global tax burden, both in general terms and via specific examples. The structures which are formed by these aggressive tax planning strategies are enabled by intelligently applying and combining certain indicators of tax systems of two or more countries. Because of this, the indicators of aggressive tax planning are useful as a basis for determining the tax harmonization methods which can be applied countries, evident in initiatives like European Commission's directives and the OECD BEPS project.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:192:141465
Study programmeTitle: Business Economics; specializations in: Finance and Banking, Entrepreneurship, Management, Finance and Accounting, Marketing, International Business, IT Business
Course: Finance and Banking
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-02-26 12:26:32