Branch Office And Its Characteristics And Applicable Law For Subsidiary - Analysis For Slovenia

Ena od možnosti vstopa multunacionalk na trg je ustanovitev podružnice. Izpostavili smo posebnosti podružnic oz. poslovnih enot, in sicer tako vsebinsko mednarodno vpetost kot posebno poslovno ureditev. Predstavili smo zakonske in računovodske podlage, ki opredeljujejo delovanje tujih podružnic v Sloveniji, ter njihove pravice in obveznosti, pregledali tiste člene zakonov, ki neposredno vplivajo na vse slovenske družbe in na različnih področjih pokrivajo tudi podružnice. Pri ugotavljanju, ali je to področje tujih podružnic dovolj urejeno, smo se naslonili predvsem na ZDDOP-2, Uredbo o vpisu družb in drugih pravnih oseb v sodni register, Vzorčno konvencijo OECD, ZDDV in nekaj sodb na sodiščih. Če pogledamo po sektorjih je največ tujih podružnic v na področju trgovine, sledijo pa ji strokovne in tehnične dejavnosti ter gradbeništvo. Izračunali smo kazalnike: velikost, opremljenost dela s sredstvi, gospodarnost, donosnost, produktivnost, stroški dela ter financiranje in plačilno sposobnost vseh opazovanih podjetij – podružnic v Sloveniji v obdobju 2010-2013 ter jih primejali z vsemi slovenskimi družbami. Po teh kazalnikih smo ugotovljali uspešnost tujih podružnic z vsemi podjetji v Sloveniji tudi za vsak sektor gospodarstva posebej v tem istem obdobju. One option for multinational companies to enter new market is the establishment of a branch. We highlight the particularities of branches or. business units, both as substantive international integration view and as specific separate business arrangements that are particularly for branches. We presented the legal and financial bases which define the operation of foreign companies in Slovenia, as well as their rights and obligations, and reviewed those articles of laws that directly affect all Slovenian companies and in different areas are also covered for the foreign branches. In order to determine if this area of foreign branches is sufficiently regulated, we are mainly leaned on ZDDOP-2, Regulation on the registration of corporations and other legal entities in the register of the curt, OECD Model Convention, VAT law and some judgments of the courts. If we look trough the sectors most foreign subsidies do business in Slovenia in trade sector and the automotive industry, follow professional, scientific and technical activities and construction sector. We calculated indicators for: size, features works by means of economy, profitability, productivity, labor costs, financing and solvency of all surveyed companies - subsidiaries in Slovenia in the period 2010-2013 and made a comparison with all Slovenian companies. From these indicators we determined the effectiveness of foreign branches versus all enterprises in Slovenia especially for every sector of the economy in this same period.