• 29. 08. 2022.
• 12. 09. 2022.

1. Arbutina, H.; Nastavni materijali - prezentacije;
2. Arbutina, H.; Nastavni materijal - skripta;

Corporate tax avoidance is one of the key issues of international tax law. It has been recognized before long, and gained in weight since the end of the World War 2. Lately, it has been in research focus in the context of the OECD BEPS project, intended to identify modalities of corporate tax avoidance by way of using different schemes of aggressive international tax planning.
Generally, methods of corporate tax avoidance are - transfer pricing and thin capitalization; both methods are applied by connected persons, which are, therefore, of special interest for tax administrations of different countries. The said connection enables those subjects to negotiate the prices which are different from usual market prices (transfer pricing), or, to negotiate the debt/equity ratio that is disproportionately in favor of interest, compared to dividend (thin capitalization); both can result in lower or even none tax for the subjects involved. Therefore, various countries apply methods to prevent described tax avoidance, i.e. of defining the prices in the arm's length transactions. The latest example, at the EU level, is ATAD (Anti-Tax Avoidance Directive).
ECJ's rulings in some cases (i.e. Lankhorst-Hohorst, MarksSpencer) deal with the corporate tax avoidance, too, so the study of those cases is also the subject of analysis in this course.