prikaz prve stranice dokumenta The history of double tax conventions in Croatia
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Znanstveni rad - Pregledni rad
The history of double tax conventions in Croatia
Financial theory and practice, 38 (2014), 2; 222-245. https://doi.org/10.3326/fintp.38.2.4
Arbutina, Hrvoje; Žunić Kovačević, Nataša

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Arbutina, H. i Žunić Kovačević, N. (2014). The history of double tax conventions in Croatia. Financial theory and practice, 38. (2), 222-245. doi: 10.3326/fintp.38.2.4

Arbutina, Hrvoje i Nataša Žunić Kovačević. "The history of double tax conventions in Croatia." Financial theory and practice, vol. 38, br. 2, 2014, str. 222-245. https://doi.org/10.3326/fintp.38.2.4

Arbutina, Hrvoje i Nataša Žunić Kovačević. "The history of double tax conventions in Croatia." Financial theory and practice 38, br. 2 (2014): 222-245. https://doi.org/10.3326/fintp.38.2.4

Arbutina, H. i Žunić Kovačević, N. (2014) 'The history of double tax conventions in Croatia', Financial theory and practice, 38(2), str. 222-245. doi: 10.3326/fintp.38.2.4

Arbutina H, Žunić Kovačević N. The history of double tax conventions in Croatia. Financial theory and practice [Internet]. 2014. [pristupljeno 16.04.2024.];38(2):222-245. doi: 10.3326/fintp.38.2.4

H. Arbutina i N. Žunić Kovačević, "The history of double tax conventions in Croatia", Financial theory and practice, vol. 38, br. 2, str. 222-245, 2014. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:268504. [Citirano: 16.04.2024.]

Za citiranje koristite ovu mrežnu adresu: https://urn.nsk.hr/urn:nbn:hr:118:268504
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Podaci o radu
Naslov (engleski)The history of double tax conventions in Croatia
AutorHrvoje Arbutina
AutorNataša Žunić Kovačević
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
Autorova ustanovaSveučilište u Zagrebu
Pravni fakultet
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Pregledni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaFinancial theory and practice
Brojčani podacivol. 38, br. 2, str. 222-245
p-ISSN1846-887X
DOIhttps://doi.org/10.3326/fintp.38.2.4
URN:NBNurn:nbn:hr:118:268504
Datum objave publikacije2014
URL dokumentahttp://bib.irb.hr/725147
URL dokumentahttps://hrcak.srce.hr/122875
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2019-07-25 07:54:37