• 30. 08. 2021.
• 13. 09. 2021.

1. Opći porezni zakon
2. Zakon o porezu na dobit
3. OECD Model konvencije o sprečavanju dvostrukog oporezivanja
4. OECD Action plan
5. Smjernice OECD-a za određivanje transfernih cijena za multinacionalna trgovačka društva i porezne uprave
6. 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)
7. 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
8. Direktiva Vijeća 2003/49/EZ od 3. lipnja 2003. o zajedničkom sustavu oporezivanja isplate kamata i licencije između povezanih trgovačkih društava različitih država članica
9. Direktiva Vijeća 2014/48/EU od 24. ožujka 2014. o izmjeni Direktive 2003/48/EZ o oporezivanju dohotka od kamate na štednju
10. Direktiva Vijeća 2011/16/EU od 15. veljače 2011. o administrativnoj suradnji u području oporezivanja
11. Direktiva Vijeća 2010/24/EU o uzajamnoj pomoći pri naplati tražbina povezanih s porezima, carinama i drugim mjerama

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