Tax Rulings and EU State Aid Law: Lessons for Croatia (CROSBI ID 658763)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Žunić Kovačević, Nataša ; Gadžo, Stjepan
engleski
Tax Rulings and EU State Aid Law: Lessons for Croatia
Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future
tax law, tax rulings, advance pricing agreements, state aid law
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Podaci o prilogu
544-554.
2017.
objavljeno
Podaci o matičnoj publikaciji
Economic and Social Development (Book of Proceedings), 26th International Scientific Conference on Economic and Social Development - "Building Resilient Society"
Podaci o skupu
26th International Scientific Conference on Economic and Social Development – "Building Resilient Society" – Zagreb, Croatia, 8-9 December 2017
pozvano predavanje
08.12.2017-09.12.2017
Zagreb, Hrvatska