prikaz prve stranice dokumenta The history of double tax conventions in Croatia
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Scientific paper - review paper
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. & 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 and Nataša Žunić Kovačević. "The history of double tax conventions in Croatia." Financial theory and practice, vol. 38, no. 2, 2014, pp. 222-245. https://doi.org/10.3326/fintp.38.2.4

Arbutina, Hrvoje and Nataša Žunić Kovačević. "The history of double tax conventions in Croatia." Financial theory and practice 38, no. 2 (2014): 222-245. https://doi.org/10.3326/fintp.38.2.4

Arbutina, H. and Žunić Kovačević, N. (2014) 'The history of double tax conventions in Croatia', Financial theory and practice, 38(2), pp. 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 [cited 2024 November 04];38(2):222-245. doi: 10.3326/fintp.38.2.4

H. Arbutina and N. Žunić Kovačević, "The history of double tax conventions in Croatia", Financial theory and practice, vol. 38, no. 2, pp. 222-245, 2014. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:118:268504. [Accessed: 04 November 2024]

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Metadata
Title (english)The history of double tax conventions in Croatia
AuthorHrvoje Arbutina
AuthorNataša Žunić Kovačević
Author's institutionUniversity of Rijeka
FACULTY OF LAW
Author's institutionUniversity of Zagreb
Faculty of Law
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
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.
Keywords (english)
Languageenglish
Publication typeScientific paper - review paper
Publication statusPublished
Peer reviewPeer review
Publication versionPublished version
Journal titleFinancial theory and practice
Numberingvol. 38, no. 2, pp. 222-245
p-ISSN1846-887X
DOIhttps://doi.org/10.3326/fintp.38.2.4
URN:NBNurn:nbn:hr:118:268504
Publication2014
Document URLhttp://bib.irb.hr/725147
Document URLhttps://hrcak.srce.hr/122875
Type of resourceText
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-07-25 07:54:37