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The history of double tax conventions in Croatia (CROSBI ID 210683)

Prilog u časopisu | pregledni rad (znanstveni)

Arbutina, Hrvoje ; Žunić Kovačević, Nataša The history of double tax conventions in Croatia // Financial theory and practice (Zagreb), 38 (2014), 2; 222-245. doi: 10.3326/fintp.38.2.4

Podaci o odgovornosti

Arbutina, Hrvoje ; Žunić Kovačević, Nataša

engleski

The history of double tax conventions in Croatia

After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions. This chapter is divided according to stages in the history of double tax conventions identified. The authors analyse the goals of tax treaty policies in differentiated stages with a survey of the economic implications. Special focus is placed on inter-country influences and the impact on and of international institutions and organisations through an examination of the influence of bilateral tax treaties on model tax conventions and vice versa. The fifth chapter presents concluding observations.

double tax conventions ; history ; Croatia ; model tax convention

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Podaci o izdanju

38 (2)

2014.

222-245

objavljeno

1846-887X

1845-9757

10.3326/fintp.38.2.4

Povezanost rada

Pravo

Poveznice
Indeksiranost