Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Gordana Ilić-Popov"'
Autor:
Dejan Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog fakulteta u Beogradu. 70:647-696
all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors’ view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country’s right to tax, while poi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::895348af9ff77f19f32f0f3a7526e70a
https://doi.org/10.51204/anali_pfbu_22301a
https://doi.org/10.51204/anali_pfbu_22301a
Autor:
Gordana Ilić-Popov
Publikováno v:
Pravo i privreda. 60:224-239
The employer is obliged to respect employees’ rights guaranteed by the Constitution and the laws, whereas he can provide the employees with some benefits in addition to the salary which depends on his business strategy and financial capabilities. P
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::17e9f0923998d7f2d239688c83105ae6
https://doi.org/10.55836/pip_22202a
https://doi.org/10.55836/pip_22202a
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog fakulteta u Beogradu. 69:501-544
Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::56b4a4d2785b57c092d3fcb9a345d08d
https://doi.org/10.51204/anali_pfbu_21301a
https://doi.org/10.51204/anali_pfbu_21301a
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 68, Iss 3, Pp 7-35 (2020)
Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::aa149b9e73079a1ed2a352cf1890ed15
https://doi.org/10.5937/analipfb2003007p
https://doi.org/10.5937/analipfb2003007p
Autor:
Gordana Ilić-Popov, Dejan B. Popovic
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 2, Pp 7-33 (2019)
The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c79fb9443cfa5929f56b91446e12a426
https://doi.org/10.5937/analipfb1902007p
https://doi.org/10.5937/analipfb1902007p
Autor:
Dejan Popović, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog fakulteta u Beogradu. :47-69
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::19c917c4a03371337ef36524c3dbc63b
https://doi.org/10.51204/anali_pfub_18202a
https://doi.org/10.51204/anali_pfub_18202a
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 66, Iss 2, Pp 47-69 (2018)
Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2c0e986ab677694b43b2731875fd1d70
https://doi.org/10.5937/alanipfb1802047p
https://doi.org/10.5937/alanipfb1802047p
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Zbornik Radova Pravnog Fakulteta u Nišu, Vol 56, Iss 75, Pp 13-31 (2017)
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7f96943f9814a966dab7c9f0164046ae
http://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2017/0350-85011775013P.pdf
http://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2017/0350-85011775013P.pdf
Autor:
Gordana Ilić-Popov
Publikováno v:
Nauka, bezbednost, policija. 21:40-56
The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms. These activities suppose the movement from the tax
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::52c989f2adc75b085d72598296545c77
https://doi.org/10.5937/nbp1601040i
https://doi.org/10.5937/nbp1601040i
Autor:
Dejan B. Popovic, Gordana Ilić-Popov
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 64, Iss 1, Pp 11-30 (2016)
This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ba4c95473f0bd6fcb8590ad2fd15f68b
https://doi.org/10.5937/analipfb1601011p
https://doi.org/10.5937/analipfb1601011p