CORPORATE TAX AVOIDANCE:
Katedra za financijsko pravo i financijsku znanost English
Corporate tax avoidance
Study: Civil Law - 9. semester
Commercial Law - 9. semester
Constitutional-Administrative - 9. semester
Criminal Law - 9. semester
International Law - 9. semester
The European Union Law - 9. semester
Code: 146366
ECTS: 4.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Basic data
Corporate tax avoidance Civil Law - 9. semester
Commercial Law - 9. semester
Constitutional-Administrative - 9. semester
Criminal Law - 9. semester
International Law - 9. semester
The European Union Law - 9. semester
4.0 146366
Lecturer in charge Consultations Location
prof. dr. sc. Hrvoje Arbutina

Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor)

Ćirilometodska 4, room 8
Literature
General Tax Act
Corporate Income Tax Act
OECD Model convention with respect to taxes on income and on capital
OECD BEPS Project
OECD Action plan
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
Council Directive 2009/133/EC of 19 October 2009 on a common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures
Description
Exam dates