Экономика и инновационные технологии
SOLIQ BAZASI YEMIRILISHINING OLDINI OLISHNING ILMIY YECHIMLARI
DOI:
https://doi.org/10.5281/zenodo.23159296Аннотация
Maqolada xalqaro soliq munosabatlarida haqiqiy daromad oluvchi (Beneficial Ownership) konsepsiyasining huquqiy mohiyati, uning xalqaro soliq shartnomalaridagi o'rni hamda O'zbekiston Respublikasi soliq qonunchiligida qo'llanilishi tahlil qilingan.
Tadqiqot natijalari shuni ko'rsatadiki, amalda mazkur konsepsiya asosan dividendlar, foizlar va royalti kabi passiv daromadlarga nisbatan tatbiq etiladi. Biroq so'nggi yillarda xalqaro soliqdan qochish va soliq bazasini yemirish holatlari konsalting, menejment, IT, marketing, ta'lim hamda guruh ichidagi xizmatlar kabi aktiv daromadlar orqali amalga oshirilayotgani kuzatilmoqda.
Maqolada vositachi (conduit) kompaniya va qobiq (shell) kompaniya orqali amalga oshirilayotgan soliq rejalashtirish sxemalari tahlil qilingan hamda ushbu xizmatlar bo'yicha haqiqiy daromad oluvchi konsepsiyasini qo'llashning huquqiy asoslari asoslab berilgan. Shuningdek, xizmatlarning haqiqatda bajarilganligini tasdiqlovchi hujjatlar ro'yxatini belgilash, iqtisodiy mazmun (economic substance) hamda manfaat (benefit test) talablarini Soliq kodeksiga kiritish bo'yicha takliflar ishlab chiqilgan.
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