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
Lecturers: dr. sc. Irena Klemenčić - Lectures
Exam dates:
  • 23. 01. 2023.
  • 06. 02. 2023.
  • 03. 04. 2023.
  • 29. 05. 2023.
  • 26. 06. 2023.
  • 10. 07. 2023.
  • 28. 08. 2023.
  • 11. 09. 2023.
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
Lecturer Consultations Location
dr. sc. Irena Klemenčić (Lectures)

Thursdays at 11,30

Ćirilometodska 4, room 45
Literature
Arbutina, H.; Nastavni materijali - prezentacije;
Arbutina, H.; Nastavni materijal - skripta;
Description
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.
Exam dates
23. 01. 2023.
06. 02. 2023.
03. 04. 2023.
29. 05. 2023.
26. 06. 2023.
10. 07. 2023.
28. 08. 2023.
11. 09. 2023.
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