INTERNATIONAL REVENUE LAW:
International Revenue Law
Chair of Financial Law and Financial Science
International Revenue Law
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: 61343
ECTS: 4.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Exam dates:
  • 16. 11. 2020.
  • 25. 01. 2021.
  • 08. 02. 2021.
  • 19. 04. 2021.
  • 31. 05. 2021.
  • 14. 06. 2021.
  • 28. 06. 2021.
  • 30. 08. 2021.
  • 13. 09. 2021.
Exam registration: Studomat
Basic data
International Revenue Law 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 61343
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
Olivera Lončarić-Horvat i Hrvoje Arbutina; Osnove međunarodnog poreznog prava; Pravna biblioteka - udžbenici, Narodne novine (2007)
Hrvoje Arbutina; Određenje osobnog i predmetnog obuhvata porezne obveze pri oporezivanju dohotka i dobiti, Zbornik Pravnog fakulteta u Zagrebu, br.1-2/97.,; Zbornik Pravnog fakulteta u Zagrebu, br. 1-2 (1997)
Hrvoje Arbutina; Pitanje definicije pojma "dvostruko oporezivanje", Financijska praksa br.3/97.,; Financijska praksa, br. 03. (1997)
Hrvoje Arbutina; Problem međunarodnog dvostrukog oporezivanja dohotka i dobiti i njegovo rješavanje, Slobodno poduzetništvo br.7/01.,; Slobodno poduzetništvo br.7/01
Hrvoje Arbutina; Stalna poslovna jedinica inozemnog poduzetnika, Suvremeno poduzetništvo br.2/03.,; Suvremeno poduzetništvo, br. 02 (2003)
Hrvoje Arbutina; Međunarodna razmjena obavijesti u poreznim stvarima, Financijska praksa br.6/94.; Financijska praksa, br. 06. (1994)
Philip Baker; Double Taxation Conventions and International Tax Law; Sweet + Maxwell Uk (1994), str. (object Object)
OECD; Model Tax Convention on Income and on Capital 2010 Full Version; OECD Publishing (2012), str. (object Object)
Katarina Ott; Porezni leksikon s višejezičnim rječnikom; Institut za javne financije (1999), str. (object Object)
Prof. Dr. Klaus Vogel; Klaus Vogel On Double Taxation Conventions; (2007), str. (object Object)
Description
International economy
Why international economy. The subject of the study of international economy. Problems of studying international economy.

International trade
Neo-classical theories of trade. Modern theories of trade. Protectionism and free trade.

International monetary problems and solutions
International payments and inter-currency exchange rates. Inter-currency relations, origin, nature, market, function.

International financial institutions
The World Bank. History of the World Bank. World Bank and economic development. International Bank for Reconstruction and Development.

The World Bank and economic development
The RYBCZYNSKI theorem. The Heckscher-Olin case.

World trade and developing countries
Causes of economic underdevelopment. Economic underdevelopment and economic dependence. International trade and developing countries. Unilateral sources of aid: AID - Agency for International Development, the Export-Import Bank, OECD countries.

The position and role of free trade in the changing of the world - the problem of protectionism
From mercantilism to free trade and back. Protectionism and freedom of trade in Europe.

Regional approach to free trade
Regional economic integration-methods and approaches. Methods and forms of regional integration. Customs union. Some important economic and political integrations.

Problems of debts in the international community
Models of the capital movement. Problems of capital drain.
Exam dates
16. 11. 2020.
25. 01. 2021.
08. 02. 2021.
19. 04. 2021.
31. 05. 2021.
14. 06. 2021.
28. 06. 2021.
30. 08. 2021.
13. 09. 2021.