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master's thesis
Međunarodno dvostruko oporezivanje
2019. urn:nbn:hr:155:386187
Nikolac, Amalija
University of Dubrovnik
Department of Economics and Business Economics

Cite this document

Nikolac, A. (2019). Međunarodno dvostruko oporezivanje (Master's thesis). Dubrovnik: University of Dubrovnik. Retrieved from https://urn.nsk.hr/urn:nbn:hr:155:386187

Nikolac, Amalija. "Međunarodno dvostruko oporezivanje." Master's thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:386187

Nikolac, Amalija. "Međunarodno dvostruko oporezivanje." Master's thesis, University of Dubrovnik, 2019. https://urn.nsk.hr/urn:nbn:hr:155:386187

Nikolac, A. (2019). 'Međunarodno dvostruko oporezivanje', Master's thesis, University of Dubrovnik, accessed 20 April 2024, https://urn.nsk.hr/urn:nbn:hr:155:386187

Nikolac A. Međunarodno dvostruko oporezivanje [Master's thesis]. Dubrovnik: University of Dubrovnik; 2019 [cited 2024 April 20] Available at: https://urn.nsk.hr/urn:nbn:hr:155:386187

A. Nikolac, "Međunarodno dvostruko oporezivanje", Master's thesis, University of Dubrovnik, Dubrovnik, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:155:386187

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Metadata
TitleMeđunarodno dvostruko oporezivanje
Title (english)International Double Taxation
AuthorAmalija Nikolac
MentorSanda Kapetanović (mentor)
Committee memberZrinka Golemac (predsjednik povjerenstva)
Committee memberIris Lončar (član povjerenstva)
GranterUniversity of Dubrovnik
(Department of Economics and Business Economics)
Dubrovnik
Defense date and country2019-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
International Economics
Abstract
Ovaj znanstveni rad će se kroz četiri poglavlja baviti međunarodnim dvostrukim oporezivanjem. Objašnjeno je pojmovno određenje dvostrukog oporezivanja te njegove podjele. Sukladno tome, izrečene su metode izbjegavanja dvostrukog oporezivanja kao i međunarodni ugovori kao sredstvo izbjegavanja dvostrukog oporezivanja. Osim toga, nevedeni su načini ublažavanja dvostrukog oporezivanja i zemlje s kojima Republika Hrvatska ima ugovore o izbjegavanju dvostrukog oporezivanja. Predmet rada je međunarodno dvostruko oporezivanje, načini ublažavanja i metode njegovog izbjegavanja. Cilj rada je pojmovno odrediti međunarodno dvostruko oporezivanje, analizirati načine ublažavanja, metode kojim se izbjegavajui mjere sprjeĉavanja te na temelju sekundarnih podataka analizirati slučajeve dvostrukog oporezivanja. Jednako tako koristeći se sekundarnim izvorima podataka iznešena su i analizirana dva slučaja dvostrukog oporezivanja, odnosno važne presude na porezne izdatke koje su definirane kao smanjenje poreznih prihoda država članica Europske unije temeljem normativnog reguliranja mogućnosti korištenja poreznih povlaštenja u porezno-pravnim sustavima država članica, a to su slučajevi Schumacker i Lankhorst Hohorst.
Abstract (english)
This scholarly paper will deal with international double taxation through four chapters. The conceptual definition of double taxation and its division is explained. Accordingly, double taxation avoidance methods and international treaties have been introduced as a means of avoiding double taxation. In addition, there are no ways to mitigate double taxation and countries with which the Republic of Croatia has double taxation treaties. The problem with work is international double taxation, mitigation methods, and avoidance methods. The aim of the paper is to conceptually determine international double taxation, to analyze mitigation methods, avoidance methods, and prevention measures, and to analyze double taxation cases based on secondary data. Similarly, using secondary sources of data, two cases of double taxation of important tax expenditure judgments were defined and analyzed, defined as the reduction of tax revenues of EU Member States on the basis of normative regulation of the possibility of using tax benefits in Member States' tax systems, which are cases Schumacker and Lankhorst Hohorst.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:155:386187
Study programmeTitle: Financial Management
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/ specijalistica financijskog menadžmenta (stručni/a specijalist/ specijalistica financijskog menadžmenta)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Public note4017
Created on2019-10-01 09:26:14