Financiranje trgovačkih društava putem zajma - nedostatak sustava poreza na dobit (CROSBI ID 48386)
Prilog u knjizi | izvorni znanstveni rad
Podaci o odgovornosti
Žunić Kovačević, Nataša
hrvatski
Financiranje trgovačkih društava putem zajma - nedostatak sustava poreza na dobit
This paper analyzes the effectiveness of thin- capitalization rules and a theoretical discussion emphasizes the impact of thin- capitalization rules on the behaviour and corporate decisions. It is indicated that there is a ambiguity in Croatian legal framework of corporate income taxation, namely in the filed of thin-capitalization regulation. In the course of the presented European courts of justice case law it is suggested to follow experiences of European countries
potkapitaliziranje, sustav poreza na dobit, praksa europskoga suda, hrvatsko zakonodavstvo
zbronik radova znanstvenog skupa Hrvatska pred vratima EU- fiskalni aspekti, Zagreb, 8. studenog 2005.
engleski
The debt financing of corporations - a ambiguity in Croatian legal framework of corporate income taxation in the filed of thin- capitalization
nije evidentirano
thin capitalisation, corporate income taxation systems, european court of justice case law, croatina legal framework
nije evidentirano
Podaci o prilogu
9-27.
objavljeno
Podaci o knjizi
Hrvatska pred vratima EU: fiskalni aspekti
Jelčić, Božidar ; Šimović, Jure ; Družić, Gordan
Zagreb: Hrvatska akademija znanosti i umjetnosti (HAZU)
2005.
953-154-691-6