| Abstract [eng] |
The interaction of national economies and foreign markets has grown significantly over the last few decades. Established, traditional tax systems are increasingly challenged when existing rules, related to the complex organizational structures of multinational companies, create opportunities for base erosion and profit shifting (BEPS). This has been strongly influenced by the BEPS project adopted by the OECD and the G20, which is expected to impact the global business environment. It is a well-known fact, that the concept of permanent establishment is one of the most complex issues in the application of international tax rules. Accordingly, the attribution of profits to a permanent establishment is as complex as the concept of a permanent establishment itself. Different states have different tax requirements and exemptions. Companies operating and generating revenue in cross-border markets are constantly looking for ways to reduce taxes due to differences in the tax system and tax gaps. The BEPS project combats tax evasion by ensuring that profits are taxed where economic activities and value are created. Therefore, the status of a permanent establishment and the consequences of a permanent establishment for a foreign company play a crucial role here. The object of the thesis – the impact of the BEPS project on artificial avoidance of permanent establishment. The aim of the thesis – to investigate the impact of the BEPS project on the practice of avoidance of permanent establishment. The main results of the project: The research analysis has shown that the BEPS project was initiated after the world was shaken by corporate tax evasion scandals involving multinational companies, the relocation of profits to low–tax countries, or taking advantage of the differences and inconsistencies between the local and international tax systems, as well as avoiding permanent establishment status in the countries in which the company operates, thereby avoiding the taxation of profits. The analysis of the scientific articles identifies, that the BEPS project has divided authors into two groups: one group considers the project significant, which will strengthen the international tax system and allow the fair calculation and payment of corporate tax; according to the other group's opinion – it is only a political initiative that will never be fully implemented. Research on the impact of the BEPS project on the artificial avoidance of permanent establishment estimated that: • following the implementation of the BEPS project, it is becoming increasingly difficult for companies to avoid permanent establishment abroad, thus preventing harmful practices; • the payment of corporate tax moves to the country of a permanent establishment, which is the main purpose of the BEPS project – the profit is paid where economic value is created, thus clearly shows the relevance and necessity of the BEPS project. |
