Naslov
The History of Double Tax Conventions - Croatia

Autori
Arbutina, Hrvoje ; Žunić Kovačević, Nataša

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Skup
“ The History of Double Tax Conventions” (The DTC-policy over the years)

Mjesto i datum
Rust, Austrija, 03.07.2008. - 05.07.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Double tax conventions; DTC policy; history

Sažetak
The cross-border operation of individuals and business brings about the problems of double taxation. Long time ago countries resorted to conclusion of bilateral treaties in the attempt to eliminate these obstacles to movement and trade. Besides unilateral measures, these double taxation treaties are an important instrument in today’ s taxation policy of many countries. This report is indented to provide an insight into the Croatian DTC system. Along with addressing the questions posed to reporters it is helpful to briefly explain, in a form of guidelines, a part of Croatia’ s legal history, because of the fact that at the beginning of the last decade of the 20th century Croatia had undergone an extensive transformation. The “ modern period” in Croatian history begins with the country's change of political and economic system in the circumstances in which the declaration of independence in 1991 was followed by several years of the “ Croatian War of Independence” .

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA