Stalna poslovna jedinica u međunarodnom poslovnom pravu

Abstract

Poslovanje preko stalne poslovne jedinice nije redak slučaj na međunarodnim prostorima. To je, ujedno, osnov zbog koga nerezidentne korporacije bivaju uopšte izložene poreskoj obavezi. Ukoliko preduzeće posluje u drugoj državi preko stalne poslovne jedinice odnosno ogranka, dobit realizovana poslovanjem ovog stalnog mesta poslovanja se može oporezovati u korist tiskusa države na čijoj teritoriji se ogranak nalazi, i to samo do iznosa koji je ostvaren u toj zemlji. Deo dobiti koji ogranak eventualno ostvari poslovanjem u drugoj državi nije predmet oporezivanja u zemlji u kojoj se on nalazi. To, drugim rečima, znači da se dobit realizovana obavljanjem poslovne delatnosti na teritoriji države u kojoj je osnovana stalna poslovna jedinica, a koja joj se, u načelu, može pripisati, oporezuje u skladu sa principom zemlje izvora. Pri tome treba imati u vidu da stalna poslovna jedinica ne predstavlja pravno lice, već samo ogranak inostrane kompanije u zemlji u koju se kapital direktno ulaže.

Business activities through the permanent establishment is not a rare practice at the international level. It is, at the same time, the reason why nonresidential corporations are being exposed by tax liability. If an enterprise has business operations in another state, through permanent establishment i.e. its branch, profit realized by business activities in a permanent place of business operations can be taxed in favor of state fisc on which territory Hie branch is located. This profit can be taxed only to the amount realized in that country. Part of profit, which is eventually realized by a branch in another stale, is not the subject-matter of taxation in the country where it is. In other words, it means that profit realized on the state territory, where the permanent establishment is, has been taxed in compliance with the principle of the state-source. We should have in mind that permanent establishment docs not present a legal entity. It is only the branch of international company in the stale where capital is directly invested.