Davčnopravni vidiki digitalnega dela na daljavo

Arh, Lucija (avtor), Kos, Marjan (mentor)

Magistrsko diplomsko delo obravnava ustreznost obstoječe mednarodnopravne ureditve obdavčitve dohodkov iz zaposlitve v razmerah digitalnega dela na daljavo in digitalnega nomadstva. Namen naloge je preučiti, ali ureditev, ki temelji na konceptih davčnega rezidenstva in fizične prisotnosti delavca, še ustrezno naslavlja izzive sodobnih oblik dela, ter predstaviti predloge za njeno prilagoditev. Po opredelitvi digitalnega dela na daljavo so predstavljena temeljna načela mednarodne obdavčitve ter ureditev obdavčitve dohodkov iz zaposlitve po Vzorčni davčni konvenciji OECD o dohodku in premoženju. Osrednji del naloge je namenjen dvema problemskima sklopoma. V okviru pojma davčnega rezidenstva so obravnavani vpliv povečane mobilnosti delavcev na obstoječ pravni okvir, možnosti njegove prilagoditve ter alternativne navezne okoliščine za obdavčitev dohodkov posameznikov, pri čemer je posebna pozornost namenjena predlogom za prilagoditev razmerja med načeloma rezidenstva in vira znotraj obstoječega pravnega okvira. V okviru obdavčitve po načelu vira pa je posebna pozornost namenjena pomenu fizične prisotnosti delavca ter ustreznosti obstoječega 183-dnevnega pravila v okoliščinah digitalnega dela na daljavo, pri čemer so predstavljeni tudi predlogi za dopolnitev tega merila z dodatno ekonomsko navezno okoliščino.

• Jezik: Slovenski jezik
• Ključne besede: digitalno delo na daljavo, digitalno nomadstvo, mednarodno davčno pravo, davčno rezidenstvo, načelo vira, fizična prisotnost, 183-dnevno pravilo, dohodek iz zaposlitve, Vzorčna davčna konvencija OECD.
• Vrsta gradiva: Magistrsko delo/naloga
• Organizacija: PF - Pravna fakulteta
• Leto izida: 2026
• PID: 20.500.12556/RUL-188091
• Datum objave v RUL: 18.09.2026

Sekundarni jezik

• Jezik: Angleški jezik
• Naslov: Tax Law Aspects of Digital Remote Work

Izvleček

This master's thesis examines the adequacy of the existing international legal framework for the taxation of employment income in the context of digital remote work and digital nomadism. The purpose of the thesis is to examine whether the framework, which is currently based on the concepts of tax residence and the employee's physical presence, still adequately addresses the challenges posed by contemporary forms of work, and to present proposals for its adaptation. Following a definition of digital remote work, the thesis presents the fundamental principles of international taxation and the regulation of the taxation of employment income under the OECD Model Tax Convention on Income and on Capital. The central part of the thesis addresses two main issues. Within the concept of tax residence, the thesis examines the impact of increased worker mobility on the existing legal framework, the possibilities for its adaptation, and alternative connecting factors for the taxation of individuals' income, with particular attention devoted to proposals for adjusting the relationship between the principles of residence and source within the existing legal framework. Within taxation based on the source principle, particular attention is devoted to the significance of the employee's physical presence and the adequacy of the existing 183-day rule in the context of digital remote work, including proposals for supplementing this criterion with an additional economic connecting factor.

• Ključne besede: digital remote work, digital nomadism, international tax law, tax residence, source principle, physical presence, 183-day rule, employment income, OECD Model Tax Convention.