INTERNATIONAL TAX LAW:
International Tax Law
Chair of Financial Law and Financial Science
International Tax Law
Study: Tax - 3. semester
Code: 111445
ECTS: 4.0
Course coordinators: prof. dr. sc. Hrvoje Arbutina
Lecturers: dr. sc. Irena Klemenčić - Lectures
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 Tax Law Tax - 3. semester
4.0 111445
Lecturer in charge Consultations Location
prof. dr. sc. Hrvoje Arbutina

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

Ćirilometodska 4, room 8
Lecturer Consultations Location
dr. sc. Irena Klemenčić (Lectures) Ćirilometodska 4, room 45
Literature
Lončarić Horvat, Olivera, i Hrvoje Arbutina; Osnove međunarodnog poreznog prava; Narodne novine (2007)
Description
Significance and basic problems of the international tax law. Basics of the international tax law Principles of the international tax law. Scope of the tax obligation (personal, objective scope - unlimited and limited tax obligation). International double taxation. Definition. Significance. Kinds of international double taxation. Means of avoidance of international double taxation. Models of the conventions for the avoidance of the international double taxation. Legal status of the double taxation conventions. Interpretation of the double taxation conventions. Methods of the avoidance of the international double taxation. Structure of the double taxation conventions by the articles . Internationally organized tax evasion and avoidance. Kinds of internationally organized tax evasion and avoidance. Off-shore centres. Transfer pricing. Treaty shopping. Thin capitalisation. Countermeasures. International co-operation of tax administrations. Other issues of international tax law. E-commerce. Attribution of profits to the permanent establishment. Triangular cases. Tax treatment of partnerships. Tax treatment of financial instruments. Harmful tax competition.
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.