TFL Vsebine / Revija SIR*IUS

The use of bilateral conventions of avoiding double taxation in connection with transfer pricing adjustments in tax audit

V prispevku so predstavljeni posebni vidiki davčnega inšpekcijskega nadzora transfernih cen, pri katerih je treba poleg domače davčne zakonodaje upoštevati tudi določila Smernic OECD-ja za določanje transfernih cen za mednarodna podjetja in davčne uprave. Smernice OECD-ja podrobneje opredeljujejo uporabo 9. člena Vzorčne konvencije OECD-ja o izogibanju dvojnega obdavčevanja dohodka in premoženja, na podlagi katere sklepajo države mednarodne pogodbe o izogibanju dvojnega obdavčevanja. Z vidika uporabe ugodnosti, ki jih mednarodne pogodbe zagotavljajo zavezancem za davek, je pomembno, da države niso dolžne zagotavljati teh ugodnosti pri transakcijah ali dogovorih, ki so sklenjeni zaradi zlorabe določb teh pogodb. Zaradi navedenega je ključno, da v postopku davčnega inšpekcijskega nadzora ugotovimo, ali imajo dejanja zavezanca za davek značilnosti davčnega načrtovanja, davčnega izogibanja ali celo davčne utaje. Od te opredelitve je odvisno, ali bo davčni organ presojal transakcije na podlagi Smernic OECD-ja in 16. člena ZDDPO-2, ki v slovenski zakonodaji uveljavlja neodvisno tržno načelo, ali pa na podlagi predpisov o preprečevanju zlorab na davčnem področju. Smernice OECD-ja razvrščajo prilagoditve transfernih cen na primarne, ustrezne in sekundarne, pri čemer imajo zavezanci v davčnem inšpekcijskem nadzoru možnost, da dosežejo repatriiranje presežnega dobička in svoje knjigovodstvo uskladijo s primarno prilagoditvijo ter se s tem izognejo plačilu davčnega odtegljaja. Pri povečanju davčne osnove imajo zavezanci tudi možnost sprožiti začetek postopka skupnega dogovora, s katerim se lahko odpravi dvojna obdavčitev. Na področju transfernih cen si tako OECD kot Evropska unija prizadevata, da bi države ponudile podjetjem možnost, da si zagotovijo pravno varnost s sklenitvijo vnaprejšnjega cenovnega sporazuma, kar bo v Sloveniji predvidoma mogoče v letu 2014.

The paper presents specific aspects of transfer pricing audit. In addition to domestic tax laws, it is necessary to also take into account the provisions of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, specifying the use of Article 9 of the OECD Model Tax Convention, on the basis of which countries conclude bilateral conventions for avoiding double taxation. When, in performing audits, we come across tax planning, tax avoidance or tax evasion, it is important to know that, in terms of the benefits provided by these bilateral conventions, the states are obliged to provide such benefits only in the event that taxpayers' actions do not qualify as tax avoidance or tax evasion. On that basis tax authorities shall treat transactions either under the OECD Guidelines and Article 16 of the Corporate Income Tax Act introducing the arm's length principle into Slovene legislation or under regulations on tax abuse prevention. OECD Transfer Pricing Guidelines classify adjustments into primary, secondary and corresponding adjustments, giving taxpayers the opportunity to take home the excess profits and align their accounts with the primary adjustment, therby avoiding the withholding tax. The OECD Guidelines include a discussion on penalties in case of irregularities and advise tax administrations in cases where taxpayers have acted in good faith; if the taxpayer cooperates with the tax authorities, these findings are taken into account as mitigating circumstances. In the case of tax base increase in the process of tax audit, the taxpayers have the option to initiate a mutual agreement procedure, which can eliminate double taxation. In transfer pricing, both the OECD and the European Union encourage countries to offer companies an opportunity to obtain legal certainty by entering into the advance pricing arrangements, which are likely to happen in Slovenia in 2014.