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Abstract

In the last 30 years has drastically increased importance of multinationals in world trade. This is partly caused by the increased integration of national economies and technical progress, especially in the field of communication. Increased number of multinational companies to put the tax administration and the company before any taxation matters more difficult, because the individual national rules for taxation of multinational companies can not be seen in isolation but must be viewed in a broad international context. The requirement to comply with laws and administrative regulations may differ from country to country creates additional problems for multinational companies. Different requirements may be associated with the additional workload for a multinational company and lead to higher costs related to compliance with these regulations than is the case with a similar company that operates exclusively under one tax sovereignty. Contentious issues, both for tax administrations and for multinational companies, resulting primarily from the practical difficulties in relation to establishing the expenditure and revenue companies or business units within the multinational companies that are taken into account in a particular country, especially when they concern jobs closely related.

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