Zobrazeno 1 - 10
of 66
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:
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:
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:
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:
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
Autor:
Popović Dejan, Ilić-Popov Gordana
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://doaj.org/article/1b6e3d763aad477f87001b26ec7fd5be
Autor:
Popović Dejan, Ilić-Popov Gordana
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 65, Iss 2, Pp 5-25 (2017)
The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door
Externí odkaz:
https://doaj.org/article/df43c93a2f174744b4dae4641d229aa0
Autor:
Popović Dejan, Ilić-Popov Gordana
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://doaj.org/article/b30da000c0cb4c5b968ac2b16d0ec2e8
Autor:
Ilić-Popov Gordana
Publikováno v:
NBP: Nauka, bezbednost, policija, Vol 21, Iss 1, Pp 40-56 (2016)
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://doaj.org/article/e7c62d9706e64b02b008ad88ef50b07f
Autor:
Popović Dejan, Ilić-Popov Gordana
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://doaj.org/article/f004bf902f7f4fccbfc4f301912352ef