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undergraduate thesis
Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu
Zagreb: University of Zagreb, Faculty of Law, 2022. urn:nbn:hr:199:259079
Vrančić, Filip
University of Zagreb
Faculty of Law
Financial Law and Financial Science

Institutional repository: Repository Faculty of Law University of Zagreb

Cite this document

Vrančić, F. (2022). Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu (Undergraduate thesis). Zagreb: University of Zagreb, Faculty of Law. Retrieved from https://urn.nsk.hr/urn:nbn:hr:199:259079

Vrančić, Filip. "Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu." Undergraduate thesis, University of Zagreb, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:199:259079

Vrančić, Filip. "Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu." Undergraduate thesis, University of Zagreb, Faculty of Law, 2022. https://urn.nsk.hr/urn:nbn:hr:199:259079

Vrančić, F. (2022). 'Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu', Undergraduate thesis, University of Zagreb, Faculty of Law, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:199:259079

Vrančić F. Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu [Undergraduate thesis]. Zagreb: University of Zagreb, Faculty of Law; 2022 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:199:259079

F. Vrančić, "Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu", Undergraduate thesis, University of Zagreb, Faculty of Law, Zagreb, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:199:259079

Metadata
TitleOporezivanje autorskih naknada, dividendi i kamata prema OECD modelu
Title (english)Taxation of royalties, dividends and interest according to the OECD Model
AuthorFilip Vrančić
MentorIrena Klemenčić (mentor)
Committee memberHrvoje Arbutina (predsjednik povjerenstva)
Committee memberTereza Rogić Lugarić (član povjerenstva)
Committee memberIrena Klemenčić (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Law
(Financial Law and Financial Science)
Zagreb
Defense date and country2022-04-04, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Osnovni cilj ovog rada je pružiti uvid u oporezivanje autorskih naknadi, dividendi i kamata prema OECD Modelu kojim se pokušava spriječiti međunarodno dvostruko oporezivanje. Sekundarnim istraživanjem obuhvaćene su stručne knjige, znanstveni radovi, OECD publikacije i mrežne stranice baza podataka, ponajviše OECD-a, koje su deskriptivnom metodom iznesene u radu. Metodama analize i sinteze su donesene odredbe oporezivanja autorskih naknadi, dividendi i kamata prema OECD Modelu. Svrha ovog rada je donijeti pregled oporezivanja autorskih naknadi, dividendi i kamata prema OECD Modelu, probleme u tim odredbama i izuzeća pojedinih država ugovornica. Rad zaključuje kako, iako OECD Model predlaže jasne odredbe, ipak dolazi do specifičnih situacija koje države ugovornice rješavaju bilateralnim ugovorima.
Abstract (english)
The main goal of this paper is to provide insight into the taxation of royalties, dividends and interests according to the OECD Model, which seeks to prevent international double taxation. Secondary research includes professional books, scientific papers, OECD publications and web pages of databases, mostly OECD, which are presented in the paper by descriptive method. By the methods of analysis and synthesis, the provisions of taxation of royalties, dividends and interest according to the OECD Model have been overviewed. The purpose of this paper is to provide an overview of the taxation of royalties, dividends and interest according to the OECD Model, the problems in these provisions and the exemptions of individual contracting states. The paper concludes that, although the OECD Model proposes clear provisions, there are still specific situations that contracting states address through bilateral agreements
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:199:259079
Study programmeTitle: Tax Studies
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
Type of resourceText
File originBorn digital
Access conditionsClosed access
Terms of useLicence In copyright icon
Created on2022-04-08 11:54:53