prikaz prve stranice dokumenta Cross-border tax problems of EU and Third Countries
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Scientific paper - Original scientific paper
Cross-border tax problems of EU and Third Countries
In: Economic integrations, competition and cooperation. / Kandžija, Vinko; Kumar, Andrej (Ed.). Rijeka: Faculty of economics, 2009. pp. 1-9. urn:nbn:hr:118:161769
Žunić Kovačević, Nataša

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Žunić Kovačević, N. (2009). Cross-border tax problems of EU and Third Countries. In V. Kandžija, (Ed.), A. Kumar, (Ed.), Economic integrations, competition and cooperation (pp. 1-9). Rijeka: Faculty of economics. Retrieved from https://urn.nsk.hr/urn:nbn:hr:118:161769

Žunić Kovačević, Nataša. "Cross-border tax problems of EU and Third Countries." Economic integrations, competition and cooperation, edited by Vinko Kandžija, edited by Andrej Kumar, Faculty of economics, 2009, pp. 1-9. https://urn.nsk.hr/urn:nbn:hr:118:161769

Žunić Kovačević, Nataša. "Cross-border tax problems of EU and Third Countries." In Economic integrations, competition and cooperation, 1-9. Rijeka: Faculty of economics, 2009. Accessed 2024 November 28. https://urn.nsk.hr/urn:nbn:hr:118:161769

Žunić Kovačević, N. (2009) 'Cross-border tax problems of EU and Third Countries', in Kandžija, V. (ed.), Kumar, A. (ed.), Economic integrations, competition and cooperation, Faculty of economics, Rijeka, pp. 1-9. Available at: https://urn.nsk.hr/urn:nbn:hr:118:161769 (Accessed 28 November 2024)

Žunić Kovačević N. Cross-border tax problems of EU and Third Countries. In: V. Kandžija, ed., A. Kumar, ed. Economic integrations, competition and cooperation. Rijeka: Faculty of economics; 2009. Pp. 1-9. [cited 2024 November 28] Available at: https://urn.nsk.hr/urn:nbn:hr:118:161769

N. Žunić Kovačević, "Cross-border tax problems of EU and Third Countries", Economic integrations, competition and cooperation, V. Kandžija and A. Kumar, Eds. Rijeka: Faculty of economics, 2009. [Online] Available at: https://urn.nsk.hr/urn:nbn:hr:118:161769 [Accessed: 28 November 2024]

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Metadata
Title (english)Cross-border tax problems of EU and Third Countries
Title (english)Cross-border tax problems of EU and Third Countries ;
AuthorNataša Žunić Kovačević
EditorVinko Kandžija
EditorAndrej Kumar
Author's institutionUniversity of Rijeka
FACULTY OF LAW
(Chair of Financial Law)
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract (english)
The cross-border operation of individuals and business brings about the problems of double taxation. Besides unilateral measures, double taxation treaties are an important instrument in today's taxation policy of many countries. In the same time double taxation treaties are also identified as tax obstacles, especially in the area of company taxation in the single market. The EU must consider possible conflicts between the EC Treaty and the bilateral double taxation treaties that Member States have concluded with each other and with third countries. It is a part of EU general strategy and policy of addressing the cross-border tax problems. Described situation requires urgent solution and it is possible to find several proposals in this field. Although this proposals can be divided in two main groups – namely, positive and negative integration it is clear that mentioned conflict(s) can not be resolved through negative integration (of direct taxes within the EU by ECJ). But, the double taxation agreements of Member States will continue to be subject to review by the ECJ and there are certain rulings in this area that must be pointed out. The second group of solution is positive integration is consisted of several (possible) activities. Not third, but more intermediate solution is also suggested. Since Amsterdam Treaty introduced and Nice Treaty developed further the possibilities for closer cooperation between sub-groups of “ compatible” member states it is suggested “ closer cooperation” because it might provide a moving forward in the area of direct taxation and cross-border tax problems.
Keywords (english)
Languageenglish
Publication typeScientific paper - Original scientific paper
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Publication titleEconomic integrations, competition and cooperation
Numberingpp. 1-9
ISBN978-953-6148-82-0
URN:NBNurn:nbn:hr:118:161769
Publication2009
ConferenceTitle: 7th International Conference Economic integrations, competition and cooperation
Location: Opatija, Croatia
Start date: 2009-04-02
End date: 2009-04-03
Assembly type: Lecture
Document URLhttp://bib.irb.hr/407481
Type of resourceText
PublisherFaculty of economics
Publishing placeRijeka
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2019-07-29 07:40:17