{"id":8406,"date":"2023-05-03T14:27:29","date_gmt":"2023-05-03T12:27:29","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=8406"},"modified":"2024-10-28T20:16:35","modified_gmt":"2024-10-28T19:16:35","slug":"globalis-minimumado-adokedvezmeny-szempontu-elemzese","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/globalis-minimumado-adokedvezmeny-szempontu-elemzese\/","title":{"rendered":"Glob\u00e1lis minimumad\u00f3 ad\u00f3kedvezm\u00e9ny szempont\u00fa elemz\u00e9se"},"content":{"rendered":"\n<p><strong>Az OECD m\u00e1r \u00e9vekkel ezel\u0151tt r\u00e1vil\u00e1g\u00edtott arra, hogy a nemzetk\u00f6zi ad\u00f3z\u00e1si szab\u00e1lyok elavultt\u00e1 v\u00e1ltak, \u00e9s lemaradtak az elm\u00falt \u00e9vtizedek technol\u00f3giai fejl\u0151d\u00e9se m\u00f6g\u00f6tt. A digit\u00e1lis szolg\u00e1ltat\u00e1sok eset\u00e9n p\u00e9ld\u00e1ul a profit jellemz\u0151en nem ott keletkezik, ahol a v\u00e1llalat t\u00e9nyleges, bev\u00e9telszerz\u0151 jelenl\u00e9ttel rendelkezik. Az OECD agressz\u00edv ad\u00f3tervez\u00e9s elleni k\u00fczdelme egy hossz\u00fa \u00e9vek \u00f3ta zajl\u00f3 folyamat, amely p\u00e9ld\u00e1ul az ad\u00f3alap-er\u00f3zi\u00f3 \u00e9s a nyeres\u00e9g\u00e1tcsoportos\u00edt\u00e1s (BEPS) elleni kezdem\u00e9nyez\u00e9s keret\u00e9ben aj\u00e1nl\u00e1sok \u00e1ltal azt c\u00e9lozza, hogy a multinacion\u00e1lis v\u00e1llalatok ad\u00f3ztat\u00e1s\u00e1ra az \u00e9rt\u00e9kteremt\u00e9shez k\u00f6t\u00f6tten ott ker\u00fclj\u00f6n sor, ahol a t\u00e9nyleges, profitot termel\u0151 tev\u00e9kenys\u00e9geket folytatj\u00e1k.<\/strong><\/p>\n\n\n\n<p>Jelen tanulm\u00e1ny c\u00e9lja, hogy r\u00f6vid \u00e1ttekint\u00e9st k\u00f6vet\u0151en bemutassa, a glob\u00e1lis ad\u00f3alaperod\u00e1l\u00e1s elleni szab\u00e1lyok mik\u00e9nt kezelik az \u00e1llami t\u00e1mogat\u00e1sokat.<\/p>\n\n\n\n<p><em>(A szerz\u0151 Miavecz Adrienn, az Andersen Ad\u00f3tan\u00e1csad\u00f3 Zrt. menedzsere. Az \u00edr\u00e1s teljes eg\u00e9sz\u00e9ben <\/em><a href=\"https:\/\/tvi.kormany.hu\/download\/8\/e8\/13000\/A%CC%81TJ_39.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>az \u00c1llami T\u00e1mogat\u00e1sok Joga kiadv\u00e1ny 39. sz\u00e1m\u00e1ban \u00e9rhet\u0151 el<\/em><\/a><em>.)<\/em><\/p>\n\n\n\n<p><strong>A GloBE szab\u00e1lyok keretei<\/strong><\/p>\n\n\n\n<p>Az OECD a BEPS projekt keret\u00e9ben sz\u00e1mos cselekv\u00e9si ter\u00fcletet azonos\u00edtott, ennek egy r\u00e9sz\u00e9t az Eur\u00f3pai Uni\u00f3 aj\u00e1nl\u00e1sok form\u00e1j\u00e1ban \u00fcltette \u00e1t saj\u00e1t jogrendj\u00e9be (p\u00e9ld\u00e1ul az ad\u00f3kiker\u00fcl\u00e9si gyakorlatok elleni szab\u00e1lyok, \u00fan. ATAD ir\u00e1nyelvek).<\/p>\n\n\n\n<p>Az OECD nyom\u00e1s\u00e1ra, a BEPS projekt folytat\u00e1sak\u00e9nt komoly munka kezd\u0151d\u00f6tt a legal\u00e1bb 130 joghat\u00f3s\u00e1got \u00f6sszefog\u00f3 \u00fagynevezett Inclusive Framework keretei k\u00f6z\u00f6tt, ahol \u2013 az agressz\u00edv ad\u00f3tervez\u00e9s elleni k\u00fczdelem keret\u00e9ben \u2013 a c\u00e9l egy k\u00e9tpill\u00e9res megold\u00e1s (Two-Pillar Solution) kidolgoz\u00e1sa volt.<\/p>\n\n\n\n<p>Az els\u0151 pill\u00e9r (Pillar 1) a legnagyobb \u00e9s legj\u00f6vedelmez\u0151bb multinacion\u00e1lis v\u00e1llalatokra vonatkozik \u00e9s \u00fajraosztan\u00e1 nyeres\u00e9g\u00fck egy r\u00e9sz\u00e9t azon orsz\u00e1gok k\u00f6z\u00f6tt, ahol term\u00e9keiket \u00e9rt\u00e9kes\u00edtik \u00e9s szolg\u00e1ltat\u00e1saikat ny\u00fajtj\u00e1k, illetve ahol a fogyaszt\u00f3ik vannak.<\/p>\n\n\n\n<p>A m\u00e1sodik pill\u00e9r (Pillar 2) \u2013 az \u00fagynevezett glob\u00e1lis ad\u00f3alaperod\u00e1l\u00e1s elleni javaslat (Global Anti-Base Erosion, a tov\u00e1bbiakban: GloBE) \u2013 egy olyan szab\u00e1lyrendszert c\u00e9lzott megalkotni, amelyen kereszt\u00fcl kieg\u00e9sz\u00edt\u0151 ad\u00f3t szedn\u00e9nek be olyan esetben, amikor valamely multinacion\u00e1lis v\u00e1llalat t\u00e9nyleges ad\u00f3m\u00e9rt\u00e9ke a minimumszint alatt van. Az \u00edgy meghat\u00e1rozott 15%-os <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/globalis-minimumado\/\">glob\u00e1lis minimumad\u00f3val<\/a> a multinacion\u00e1lis v\u00e1llalatok egy nagyobb csoportja (\u00e9vi 750 milli\u00f3 eur\u00f3 feletti \u00e1rbev\u00e9tel\u0171 v\u00e1llalatcsoportok) \u00e9rintett. A Pillar 2 v\u00e9gleges modell szab\u00e1lyait 2021. december 20-\u00e1n publik\u00e1lta az OECD.<\/p>\n\n\n\n<p>Az Inclusive Framework keret\u00e9ben a tagok nyilatkozata alapj\u00e1n k\u00f6z\u00f6s megk\u00f6zel\u00edt\u00e9st alkalmaznak a Pillar 2-t illet\u0151en az al\u00e1bbiak szerint:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a tagok nem k\u00f6telesek a GloBE szab\u00e1lyok alkalmaz\u00e1s\u00e1ra. Ugyanakkor amennyiben m\u00e9gis implement\u00e1lj\u00e1k a GloBE-ot, \u00fagy kell \u00e1t\u00fcltetni\u00fck, hogy a v\u00e9grehajt\u00e1si szab\u00e1lyok konzisztensek legyenek a Pillar 2, a Modellszab\u00e1lyok \u00e9s a Komment\u00e1r szab\u00e1lyaival, valamint<\/li>\n\n\n\n<li>a tagoknak el kell fogadniuk az Inclusive Framework m\u00e1s tagjai \u00e1ltal alkalmazott GloBE szab\u00e1lyrendszert, bele\u00e9rtve a szab\u00e1lyok sorrendis\u00e9g\u00e9t \u00e9s a mentes\u00edt\u00e9si lehet\u0151s\u00e9get is.<\/li>\n<\/ul>\n\n\n\n<p>Ezzel p\u00e1rhuzamosan az Eur\u00f3pai Bizotts\u00e1g 2021 december\u00e9ben publik\u00e1lta a glob\u00e1lis minimumad\u00f3ra vonatkoz\u00f3 ir\u00e1nyelvjavaslat\u00e1t (a tov\u00e1bbiakban: Ir\u00e1nyelvjavaslat). Az Ir\u00e1nyelvjavaslat az OECD Pillar 2 modellj\u00e9nek mint\u00e1j\u00e1ra k\u00e9sz\u00fclt, \u00e9s c\u00e9lja, hogy megreform\u00e1lja az orsz\u00e1gok k\u00f6z\u00f6tti ad\u00f3versenyt, valamint az, hogy megakad\u00e1lyozza az ad\u00f3paradicsomokba vagy mesters\u00e9gesen alacsony ad\u00f3kulccsal ad\u00f3ztat\u00f3 orsz\u00e1gokba t\u00f6rt\u00e9n\u0151 \u00e1tcsoportos\u00edt\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 ad\u00f3el\u0151ny\u00f6k realiz\u00e1l\u00e1s\u00e1t.<\/p>\n\n\n\n<p>2022-ben a Pillar 2 kapcs\u00e1n az OECD k\u00f6zz\u00e9tette a Modellszab\u00e1lyok magyar\u00e1zat\u00e1t (a tov\u00e1bbiakban: Komment\u00e1r), valamint az alkalmaz\u00e1st seg\u00edt\u0151 illusztrat\u00edv p\u00e9ldat\u00e1rat is.<\/p>\n\n\n\n<p>2022 december\u00e9ben v\u00e9g\u00fcl az uni\u00f3s tag\u00e1llamok meg\u00e1llapod\u00e1sra jutottak a m\u00e1sodik pill\u00e9r implement\u00e1ci\u00f3j\u00e1r\u00f3l, \u00e9s elfogadt\u00e1k az ir\u00e1nyelvjavaslatot (a tov\u00e1bbiakban: Ir\u00e1nyelv).<\/p>\n\n\n\n<p>Az Ir\u00e1nyelv r\u00f6gz\u00edti, hogy a GloBE bevezet\u00e9s\u00e9t az Uni\u00f3ban az OECD-modellszab\u00e1lyokhoz a lehet\u0151 legszorosabban igazodva kell v\u00e9grehajtani annak biztos\u00edt\u00e1sa \u00e9rdek\u00e9ben, hogy az uni\u00f3s szinten implement\u00e1lt szab\u00e1lyok az OECD-modellszab\u00e1lyok \u00e9rtelm\u00e9ben is elismertek legyenek.<\/p>\n\n\n\n<p>Az Ir\u00e1nyelv a GloBE alkalmaz\u00e1s\u00e1t 2024-t\u0151l \u00edrja el\u0151. A z\u00e1r\u00f3 rendelkez\u00e9sek alapj\u00e1n a tag\u00e1llamoknak 2023. december 31-ig kell \u00e1t\u00fcltetni a GloBE szab\u00e1lyokat a nemzeti jogba \u00e9s megalkotni a v\u00e9grehajt\u00e1si szab\u00e1lyokat.<\/p>\n\n\n\n<p><em>(Az \u00edr\u00e1s teljes eg\u00e9sz\u00e9ben az <\/em><a href=\"https:\/\/tvi.kormany.hu\/download\/8\/e8\/13000\/A%CC%81TJ_39.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>\u00c1llami T\u00e1mogat\u00e1sok Joga kiadv\u00e1ny 39. sz\u00e1m\u00e1ban \u00e9rhet\u0151 el<\/em><\/a><em>.)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Miavecz Adrienn, az Andersen menedzser\u00e9nek \u00edr\u00e1sa, amely az \u00c1llami T\u00e1mogat\u00e1sok Joga kiadv\u00e1nyban jelent meg.<\/p>\n","protected":false},"author":1028,"featured_media":8407,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-8406","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/05\/global-minimum-tax-atj.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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