Pitanje br. 10979
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Pitanje: |
Međunarodno dvostruko oporezivanje i metode njegova suzbijanja
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Odgovor: |
Knjige:
- Lončarić-Horvat, Olivera. Osnove međunarodnog poreznog prava. Zagreb : Narodne novine, 2007. - sign. 341(075.8) /LON/ o
- RRIF-ov porezni priručnik 2015. Sv. 8 : Međunarodni ugovori o izbjegavanju dvostrukog oporezivanja. . Zagreb : RRiF-plus, 2015. - sign. 336sv8 /RRI/ OP
- Model ugovora o izbjegavanju dvostrukog oporezivanja s komentarom / priredile Marica Houška, Tajana Vrban. Zagreb : Institut za javne financije, 2011. - sign. 336 /MOD/ OP
- Model ugovora o izbjegavanju dvostrukog oporezivanja. Zagreb : Zgombić & Partneri, 2007. - sign. 336 /MOD/ OP
- Doernberg, Richard L. Međunarodno oporezivanje : u sažetom obliku. Rijeka : Pravni fakultet ; Budapest : Open Society Institute, Constitutional and Legal Policy Institute, 1999. - sign. 336(075.8) /DOE/ m OP
- Primjena međunarodnih ugovora o izbjegavanju dvostrukog oporezivanja / Hrvoje Arbutina... [et al.]. Zagreb : TEB - poslovno savjetovanje, 2003. - sign. 336 /PRI/ OP
Članci u časopisima:
- Kesner-Škreb, M. Dvostruko oporezivanje. // Financijska teorija i praksa. - 29 (2005), 4 ; str. 443-444.
- Blažić, Helena. Ekonomsko dvostruko oporezivanje u Hrvatskoj. // Ekonomski pregled. - 53 (2002), 3/4 ; str. 362-390.
- Arbutina, Hrvoje. Međunarodno i unutrašnje dvostruko oporezivanje. // Financijska praksa. - 22 (1998), 6 ; str. 675-690.
- Arbutina, Hrvoje. Pitanje definicije pojma "dvostruko oporezivanje" // Financijska praksa. - 21 (1997), 3 ; str. 407-428.
- Arbutina, Hrvoje. Međunarodna razmjena obavijesti u poreznim stvarima : izbjegavanje dvostrukog oporezivanja. // Financijska praksa. - 18 (1994), 6 ; str. 613-627.
- Šimurina, Nika; Rajković, Lada. Uloga poreza po odbitku i ugovora o izbjegavanju međunarodnog dvostrukog oporezivanja u poreznome sustavu Republike Hrvatske // Zbornik Ekonomskog fakulteta u Zagrebu. - 13 (2015), 2 ; str. 153-170
- Mijatović, Nikola. OECD - ugovor za izbjegavanje dvostrukog oporezivanja nasljedstva i darova. // Pravo i porezi. - 13 (2004), 4 ; str. 46-56, 159.
- Marjeta Tomulić Vehovec. Dividende u hrvatskim ugovorima o dvostrukom oporezivanju. // Financijska teorija i praksa. - 31 (2007), 1 ; str. 25-54
EBSCO HOst (pristup u GISKO ili putem NSK Portala elektroničkih izvora):
- Rubinger, Jeffrey L. "Proposed U.S. Model Treaty Provisions May Dramatically Alter International Tax Landscape." Florida Bar Journal 89, no. 8 (September 2015): 54-57. Academic Search Complete, EBSCOhost (accessed March 2, 2016).
- COVRIG, GEORGIANA. "DOUBLE TAXATION AVOIDANCE: A FACTOR OF ECONOMICAL STABILITY." Economics, Management & Financial Markets 6, no. 2 (June 2011): 879-882. Business Source Complete, EBSCOhost (accessed March 2, 2016).
- Lefter, Cornelia, and Simona Chirică. "International Double Taxation Avoidance (Domestic Legal Regulations and Fiscal Conventions Concluded by Romania)." Theoretical & Applied Economics 17, no. 9 (September 2010): 53-66. Business Source Complete, EBSCOhost (accessed March 2, 2016).
- Bertolini, Michelle, and Pamela Weaver. "Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard." ATA Journal Of Legal Tax Research 11, no. 2 (July 2013): 1-20. Business Source Complete, EBSCOhost (accessed March 2, 2016).
- HUIZINGA, HARRY P., and JOHANNES VOGET. "International Taxation and the Direction and Volume of Cross-Border M&As." Journal Of Finance 64, no. 3 (June 2009): 1217-1249. Business Source Complete, EBSCOhost (accessed March 2, 2016).
- Ida, Tomoya. "INTERNATIONAL TAX COMPETITION AND DOUBLE TAXATION." Review Of Urban & Regional Development Studies 18, no. 3 (November 2006): 192-208. Business Source Complete, EBSCOhost (accessed March 2, 2016).
- Erdős, Éva. "CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW." Juridical Current 14, no. 4 (December 2011): 159-174. Academic Search Complete, EBSCOhost (accessed March 2, 2016).
- DUDAȘ, D. "FORMS OF DOUBLE TAXATION." Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol 13, no. 3 (July 2011): 59-66. Business Source Complete, EBSCOhost (accessed March 2, 2016).
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UDK pojmovi: |
Porezi |
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Predmetnice: |
Međunarodno porezno pravo |
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