Pregled bibliografske jedinice broj: 359900
Dividende u hrvatskim ugovorima o dvostrukom oporezivanju
Dividende u hrvatskim ugovorima o dvostrukom oporezivanju // Financijska teorija i praksa, 31 (2007), 1; 25-54 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 359900 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Dividende u hrvatskim ugovorima o dvostrukom oporezivanju
(Dividends Provisions in Croatian Double Taxation Agreements)
Autori
Marjeta Tomulić Vehovec
Izvornik
Financijska teorija i praksa (1332-3970) 31
(2007), 1;
25-54
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
dividende; oporezivanje; dvostruko oporezivanje; ugovori o dvostrukom oporezivanju; Model konvencija OECD
(dividends; taxation; double taxation; double taxation agreements; OECD Model Convention; Croatia)
Sažetak
This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
