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Flexible Multi-Tier Dispute Resolution: The Croatian Experience (CROSBI ID 68503)

Prilog u knjizi | izvorni znanstveni rad

Žunić Kovačević, Nataša ; Gadžo, Stjepan ; Klemenčić, Irena Flexible Multi-Tier Dispute Resolution: The Croatian Experience // Flexible Multi-Tier Dispute Resolution in International Tax Disputes / Pistone, Pasquale ; de Goede, Jan J.P. (ur.). Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2020. str. 3-21

Podaci o odgovornosti

Žunić Kovačević, Nataša ; Gadžo, Stjepan ; Klemenčić, Irena

engleski

Flexible Multi-Tier Dispute Resolution: The Croatian Experience

The chapter examines, firstly, the state of affairs in which no tax dispute has yet arisen since the parties are interested in its prevention. Secondly, in a later stage parties are making use of specific instruments (e.g. tax rulings) in order to resolve the dispute between themselves, without the intervention of any third party (e.g. the court, arbitrator, mediator, etc.). Hence, the chapter explores instruments and procedures implemented hitherto in Croatian tax law. The measures are aimed at prevention of disputes, both between domestic tax authorities and taxpayers (domestic level), as well as between domestic tax authorities and their foreign counterparts (international level). Additionally, the chapter explores measures aimed at dispute resolution without third-party interference, on both domestic and international levels.

international tax disputes ; tax rulings ; APAs (advance pricing agreements) ; final interview ; tax settlement ; Croatia

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Podaci o prilogu

3-21.

objavljeno

Podaci o knjizi

Flexible Multi-Tier Dispute Resolution in International Tax Disputes

Pistone, Pasquale ; de Goede, Jan J.P.

Amsterdam: International Bureau of Fiscal Documentation (IBFD)

2020.

978-90-8722-662-6

Povezanost rada

Pravo