CORPORATE TAX AVOIDANCE:
Corporate tax avoidance
Katedra za financijsko pravo i financijsku znanost English
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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: 146362
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
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 146362
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
Opći porezni zakon
Zakon o porezu na dobit
OECD Model konvencije o sprečavanju dvostrukog oporezivanja
OECD Action plan
Smjernice OECD-a za određivanje transfernih cijena za multinacionalna trgovačka društva i porezne uprave
Direktiva Vijeća 2003/123/EZ od 22. prosinca 2003. kojom se mijenja Direktivu
90/435/EEZ o zajedničkom sustavu oporezivanja što ga se primjenjuje na matična
društva i povezana društva iz različitih država članica (SL L 007, 13. siječnja
2004)
Direktiva Vijeća 2009/133/EZ od 19. listopada 2009. o zajedničkom sustavu oporezivanja koji se primjenjuje na spajanja, podjele, djelomične podjele, prijenos imovine i zamjene dionica društva iz različitih država članica te na prijenos sjedišta SE ili SCE iz jedne države članice u drugu
Direktiva Vijeća 2003/49/EZ od 3. lipnja 2003. o zajedničkom sustavu oporezivanja isplate kamata i licencije između povezanih trgovačkih društava različitih država članica
Direktiva Vijeća 2014/48/EU od 24. ožujka 2014. o izmjeni Direktive 2003/48/EZ o oporezivanju dohotka od kamate na štednju
Direktiva Vijeća 2011/16/EU od 15. veljače 2011. o administrativnoj suradnji u području oporezivanja
Direktiva Vijeća 2010/24/EU o uzajamnoj pomoći pri naplati tražbina povezanih s porezima, carinama i drugim mjerama
Description
Introductory lecture (the scope and aim of financial science, the historical development of financial science, the term, aim and development of tax planning and fighting corporate tax avoidance) I
Introductory lecture (the scope and aim of financial science, the historical development of financial science, the term, aim and development of tax planning and fighting corporate tax avoidance) II
Main causes of corporate tax avoidance (liberalisation of capital flows, founding of tax havens, harmful tax competition)
International double taxation
OECD and the work on avoiding international double taxation
Abuse of double taxation conventions
Methods for preventing tax avoidance by abusing tax havens
Methods for preventing tax avoidance - Transfer Pricing I
Methods for preventing tax avoidance - Transfer Pricing II
Methods for preventing tax avoidance - Thin-capitalisation
Methods for preventing tax avoidance - Hybrid instruments
Methods for preventing tax avoidance - CFC rules
Practical examples of the aforementioned tax avoidance schemes - Amazon and Starbucks
Practical examples of the aforementioned tax avoidance schemes - Google, UBS
European Tax Law - concept, sources, fundamental freedoms and their importance for direct taxes, the provisions of the TFEU on State aid
Abuse of law in Tax Law - the civil law and common law concepts
European Tax Law - Parent-Subsidiary Directive, the Merger Directive and the Directive on interest and royalties, Savings Directive, the Directive on mutual cooperation in tax administrations of EU Member States I
European Tax Law - Parent-Subsidiary Directive, the Merger Directive and the Directive on interest and royalties, Savings Directive, the Directive on mutual cooperation in tax administrations of EU Member States II
Jurisprudence related to the Parent-Subsidiary Directive, the Merger Directive and the Directive on interest and royalties, Savings Directive, the Directive on administrative cooperation in the field of taxation I
Jurisprudence related to the Parent-Subsidiary Directive, the Merger Directive and the Directive on interest and royalties, Savings Directive, Directive on administrative cooperation in the field of taxation II
Case law of the Court relating to transfer pricing, CFC rules, thin-capitalisation, exit tax, withholding tax on payments made to tax havens I
Case law of the Court relating to transfer pricing, CFC rules, thin-capitalisation, exit tax, withholding tax on payments made to tax havens II
Proposal of a Common Consolidated Corporate Tax Base (CCCTB) I
Proposal of a Common Consolidated Corporate Tax Base (CCCTB) II
OECD - Base erosion and profit shifting
Work of the European Commission on fighting tax avoidance
Tax planning and tax avoidance in Croatia I - Transfer pricing
Tax planning and tax avoidance in Croatia II - Thin capitalisation
Tax planning and tax avoidance in Croatia III - other forms (withholding tax, abuse of law)
Final lecture, signatures
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.
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