prikaz prve stranice dokumenta Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
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Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
U: Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union / Kandžija, Vinko; Kumar, Andrej (ur.). Nice: CEMAFI International, 2016. str. 509-526. urn:nbn:hr:118:358340
Žunić Kovačević, Nataša; Gadžo, Stjepan

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Žunić Kovačević, N. i Gadžo, S. (2016). Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7. U V. Kandžija, (Ur.), A. Kumar, (Ur.), Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union (str. 509-526). Nice: CEMAFI International. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, Nataša i Stjepan Gadžo. "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7." Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, Ur. Vinko Kandžija, Ur. Andrej Kumar, CEMAFI International, 2016, str. 509-526. https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, Nataša i Stjepan Gadžo. "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7." U Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, ur. Vinko Kandžija, ur. Andrej Kumar, 509-526. Nice: CEMAFI International, 2016. https://urn.nsk.hr/urn:nbn:hr:118:358340

Žunić Kovačević, N. i Gadžo, S. (2016) 'Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7' u Kandžija, V. (ur.), Kumar, A. (ur.) Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union Nice: CEMAFI International, str. 509-526. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:118:358340 (Datum pristupa: 24.11.2024.)

Žunić Kovačević N, Gadžo S. Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7. U: V. Kandžija, ur., A. Kumar, ur. Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union. Nice: CEMAFI International; 2016. Str. 509-526. [pristupljeno 24.11.2024.] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:358340

N. Žunić Kovačević i S. Gadžo, "Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7", Economic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union, V. Kandžija i A. Kumar, Ur. Nice: CEMAFI International, 2016, str. 509-526. [Online] Dostupno na: https://urn.nsk.hr/urn:nbn:hr:118:358340

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Naslov (engleski)Proposals for reform of the agency permanent establishment concept: examination of BEPS Action 7
AutorNataša Žunić Kovačević
AutorStjepan Gadžo
UrednikVinko Kandžija
UrednikAndrej Kumar
Autorova ustanovaSveučilište u Rijeci
Pravni fakultet
(Katedra za financijsko pravo)
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Pravo
Financijsko pravo
Sažetak (engleski)
Authors of this paper explore recent proposals to reform the concept of permanent establishment (PE), which underlies the allocation of the rights to tax cross-border income between countries. The focus is on one specific form of PE, the so-called dependent agent PE (DAPE). Main motivation for the reforms of DAPE-related provisions found in tax treaties is the widespread usage of commissionaire arrangements by MNCs, which result in the erosion of the tax base of countries that provide markets to their products and services (destination countries). Paper will explore how OECD aims to tackle this issue, as part of its comprehensive project on base erosion and profit shifting (BEPS). It will be suggested that the reform of DAPE definition is neccesary in the light of new economic realities.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Poglavlje u knjizi
Status objaveObjavljen
Vrsta recenzijeNepoznato
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov knjigeEconomic integrations, competition and cooperation: Accession of the Western Balkan Region to the European Union
Brojčani podacistr. 509-526
ISBN978-2-9544508-9-6
URN:NBNurn:nbn:hr:118:358340
Datum objave publikacije2016
URL dokumentahttp://bib.irb.hr/823905
Vrsta resursaTekst
IzdavačCEMAFI International
Mjesto izdavanjaNice
Prava pristupaZatvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2019-07-25 07:24:13