| Abstract | Tema ovog rada su subjeti OECD Modela ugovora o izbjegavanju dvostrukog oporezivanja. Međunarodno dvostruko oporezivanje značajan je problem i niz međunarodnih organizacija bavi se pronalaženjem metoda njegovog izbjegavanja. Bit je problema što je u toj situaciji porezni obveznik opterećen dvostrukom poreznom obvezom. Ugovori o izbjegavanju dvostrukog oporezivanja pojavili su se već krajem 19. stoljeća i to između europskih zemalja. Godine 1963. godine usvojen je prvi OECD Model ugovora o izbjegavanju dvostrukog oporezivanja za područje oporezivanja dohotka i imovine. Osobni obuhvat je definiran člankom 1. OECD Modela ugovora. Prema njemu, ugovor će biti primijenjen na osobe koji su rezidenti jedne ili obiju država ugovornica. Pojam osoba uključuje: fizičku osobu, društvo i bilo koju drugu skupinu osoba. Člankom 4. OECD Modela ugovora definiran je pojam rezident za potrebe tog Ugovora. Prema tom članku izraz „rezident države ugovornice“ jest svaka osoba koja podliježe oporezivanju na temelju svoga prebivališta, boravišta, mjesta uprave ili nekog drugog obilježja slične prirode, a to pravo ostvaruje propisima te države. Do problema dvostrukog oporezivanja dolazi kada je ista osoba rezident u dvije ili više države ugovornice, te je prema tome podvrgnuta oporezivanju u obje države. Do problema dvostrukog oporezivanja dolazi i onda kada je ista osoba u jednoj državi rezident, a u drugoj ostvaruje oporezivi dohodak odnosno dobit. OECD Model ugovora donosi rješenje za taj problem. Institut stalna poslovna jedinica se koristi u ugovorima o izbjegavanju dvostrukog oporezivanja kako bi se odredili slučajevi u kojima je poduzetnik oporeziv u određenoj državi u kojoj razvija svoju stalnu poslovnu djelatnost, ali u njoj nema svojstvo rezidentnosti. Poduzetnik koji je fiskalni rezident jedne države neće biti oporezovan u drugoj državi u kojoj posluje i u kojoj nema svojstvo rezidentnosti, osim ako u toj državi ima stalnu poslovnu jedinicu. U radu se također navode i ostali subjekti koji pojedinoim člancima uživaju pogodnosti ugovora. Ti subjekti su: partnerstva, zajednička investicijka udruženja, države, članovi uprave, umjetnici i sportaši, studenti i vježbenici, članovi diplomatskih misija i konzularnih ureda. U zadnjem dijelu rada napravljen je osvrt na članak 24. OECD Modela u kojem se propisuje jednako postupanje. |
| Abstract (english) | The topic of this paper is the subjects of the OECD Model Agreement on the avoidance of double taxation. International double taxation is a significant problem and a number of international organizations are engaged in finding methods to avoid it. The essence of the problem is that in that situation the taxpayer is burdened with a double tax liability. Agreements on the avoidance of double taxation appeared already at the end of the 19th century between European countries. In 1963, the first OECD Model Double Taxation Agreement for the area of income and property taxation was adopted. Personal coverage is defined by Article 1 of the OECD Model Contract. According to it, the treaty will be applied to persons who are residents of one or both of the contracting states. The term person includes: a natural person, company and any other group of persons. Article 4 of the OECD Model Agreement defines the term resident for the purposes of that Agreement. According to that article, the term "resident of a contracting state" is any person who is subject to taxation on the basis of his residence, place of residence, place of administration or some other characteristic of a similar nature, and this right is exercised by the regulations of that state. The problem of double taxation occurs when the same person is a resident of two or more contracting states, and is therefore subject to taxation in both states. The problem of double taxation also occurs when the same person is a resident in one country, and earns taxable income or profit in another. The OECD Model Agreement provides a solution to this problem. The establishment of a permanent establishment is used in double taxation treaties to determine the cases in which an entrepreneur is taxable in a certain country in which he develops his permanent business activity, but does not have the status of residence there. An entrepreneur who is a fiscal resident of one country will not be taxed in another country in which he operates and in which he does not have the status of residence, unless he has a permanent business unit in that country. The paper also mentions other entities that enjoy the benefits of the contract through individual articles. These entities are: partnerships, joint investments of associations, states, board members, artists and athletes, students and interns, members of diplomatic missions and consular offices. In the last part of the paper, a review was made of Article 24 of the OECD Model, which prescribes equal treatment. |
