Výsledky vyhledávání - "Irena Klemencic"

Akademický článek

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Autor: Stjepan Gadzo, Irena Klemencic

Publikováno v: Public Sector Economics, Vol 41, Iss 2, Pp 207-226 (2017)

Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the on

Externí odkaz: https://doaj.org/article/c33458a7890d4ad78a110adefd5f625e

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Exchange of Information in Tax Matters

Autor: Maja Klun, Irena Klemencic

Publikováno v: Hrvatska i komparativna javna uprava : časopis za teoriju i praksu javne uprave
Volume 22
Issue 4

Globalisation and cross-border movement of persons and capital have placed new challenges before national tax systems as well as international taxation. Over the past 20 years there has been an unprecedented development of exchange of information, a

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7ad8d6bd71143395c53ef7699fcbfe82
https://doi.org/10.31297/hkju.22.4.5

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Tax Information Exchange with the United States

Autor: Irena Klemencic

Publikováno v: Press releases
Volume 8
Issue 76

On March 20, 2015, the Croatian finance minister Boris Lalovac and the US ambassador to Croatia Kenneth H. Merten signed an intergovernmental agreement on the application of the US Foreign Account Tax Compliance Act (FATCA). The Act that came into fo

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::abe985a8f6e71ef7a75e0da6961a6db2
https://doi.org/10.3326/pr.2015.76

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Akademický článek

Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

Autor: Stjepan Gadžo, Irena Klemenčić

Publikováno v: Financial Theory and Practice, Vol 38, Iss 3, Pp 277-302 (2014)

The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance i

Externí odkaz: https://doaj.org/article/d939abcfd96c485286945d73659ef5af

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