Naslov
The history of double tax conventions in Croatia

Autori
Arbutina, Hrvoje ; Žunić Kovačević, Nataša

Izvornik
Financial theory and practice (Zagreb) (1846-887X) 38 (2014), 2; 222-245

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pregledni rad, znanstveni

Ključne riječi
double tax conventions ; history ; Croatia ; model tax convention

Sažetak
After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions. This chapter is divided according to stages in the history of double tax conventions identified. The authors analyse the goals of tax treaty policies in differentiated stages with a survey of the economic implications. Special focus is placed on inter-country influences and the impact on and of international institutions and organisations through an examination of the influence of bilateral tax treaties on model tax conventions and vice versa. The fifth chapter presents concluding observations.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA