Pregled bibliografske jedinice broj: 870127
Taxation and Development in Croatia
Taxation and Development in Croatia // Taxation and Development - A Comparative Study / Brown B., Karen (ur.).
Cham: Springer, 2017. str. 95-105
CROSBI ID: 870127 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Taxation and Development in Croatia
Autori
Žunić Kovačević, Nataša
Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni
Knjiga
Taxation and Development - A Comparative Study
Urednik/ci
Brown B., Karen
Izdavač
Springer
Grad
Cham
Godina
2017
Raspon stranica
95-105
ISBN
978-3-319-42155-1
Ključne riječi
taxation, development, , tax haven jurisdictions, information exchange, investment incentives, tax holidays, trade agreements
Sažetak
Although Croatia does not provide incentives for investment in developing countries, it does employ some measures to attract investment into its own jurisdiction. These include tax and customs relief for companies making investments for specified period to provide jobs and to make other contributions to the Croatian economy. It is expected that with accession to the EU the practice of providing investment incentives will diminish. Croatia taxes its residents on worldwide income and provides a foreign tax credit to avoid double taxation. Although there are no explicit incentives for investment in developing countries, the tax exemption for dividends paid to a Croatian corporation may have the effect of encouraging such investment if other favorable conditions are present.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
