Zobrazeno 1 - 10
of 71
pro vyhledávání: '"Ilić-Popov Gordana"'
Autor:
Ilić-Popov Gordana, Popović Dejan
Publikováno v:
Zbornik Radova Pravnog Fakulteta u Nišu, Vol 62, Iss 98, Pp 15-35 (2023)
Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable b
Externí odkaz:
https://doaj.org/article/09469963e1204921a5e1c735b05c9a7e
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 70(3):647-696
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1069419
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss 3, Pp 627-676 (2022)
Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that thi
Externí odkaz:
https://doaj.org/article/09f2b33c29424b13874e84c567733646
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 69(3):501-544
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=987615
Autor:
Ilić-Popov, Gordana
Publikováno v:
Збoрник радова "Право и вриједности" (Научни скуп одржан је на Правном факултету Универзитета у Источном Сарајеву, 26. октобра 2018. год. на Палама) / Collection of papers "Law and Values" (The scientific meeting was held at the Law Faculty of the University of East Sarajevo, on October 26th 2018. in Pale). :47-61
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=850166
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 69, Iss 3, Pp 471-511 (2021)
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://doaj.org/article/ffa15277766346a6be635be50950c93b
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 68(3):7-37
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=901566
Autor:
Popović Dejan, Ilić-Popov Gordana
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://doaj.org/article/19488bb240f24c118cf2bf7266a8b9d6
Autor:
Popović, Dejan, Ilić-Popov, Gordana
Publikováno v:
Анали Правног факултета у Београду / Annals of Faculty of Law in Belgrade. 67(2):7-33
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=791948
Autor:
Popović Dejan, Ilić-Popov Gordana
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://doaj.org/article/174cd35f76ea43388a0c4369ba244aa5