Naslov
Flexible Multi-Tier Dispute Resolution: The Croatian Experience

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

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Flexible Multi-Tier Dispute Resolution in International Tax Disputes

Urednik/ci
Pistone, Pasquale ; de Goede, Jan J.P.

Izdavač
International Bureau of Fiscal Documentation (IBFD)

Grad
Amsterdam

Godina
2020

Raspon stranica
3-21

ISBN
978-90-8722-662-6

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

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA