Basic data | |||
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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 |
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prof. dr. sc. Hrvoje Arbutina | Wednesday 13 - 14:30 (ĆM 4, office 8, ground floor) |
Ćirilometodska 4, room 8 |
Lecturer | Consultations | Location |
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dr. sc. Irena Klemenčić (Lectures) | Ćirilometodska 4, room 45 |
Literature |
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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 |
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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 |
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19. 04. 2021.
31. 05. 2021.
14. 06. 2021.
28. 06. 2021.
30. 08. 2021.
13. 09. 2021.
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