Naslov
Croatia

Autori
Čičin-Šain, Nevia ; Martinović, Željko

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Tax Treaty Arbitration

Urednik/ci
Lang, Michael et al.

Izdavač
International Bureau of Fiscal Documentation (IBFD)

Grad
Amsterdam

Godina
2020

Raspon stranica
243-262

ISBN
978-90-8722-614-5

ISSN
2451-8360

Ključne riječi
tax treaties, arbitration, EU Directive on tax dispute resolution mechanisms in the European Union

Sažetak
In Croatia the practice of arbitration in taxation matters has been limited due to historical and political reasons. The Croatian tax treaty network consists of 62 double taxation conventions (hereinafter: DTC) that are signed and in force and 3 that have been negotiated, internally approved by Croatia and are awaiting the completion of the formal internal procedure of the partner country. Most of the DTCs do not have an arbitration clause. Thus the majority of the Croatian DTCs only require representatives to “endeavour” to resolve the dispute by mutual agreement. This lack of an obligation to resolve tax disputes can result in the unfortunate outcome of a stalemate occurring in certain cases, with companies in these circumstances suffering unrelieved double taxation. However, new legal instruments have been put into place recently and the number of MAP cases is certainly going to increase.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA