Zobrazeno 1 - 10
of 400
pro vyhledávání: '"Popović Dejan"'
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
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss poseban, Pp 139-157 (2022)
Under Communist rule in Yugoslavia a university professor could either raise his voice and pay a high price, join the Party or accept the ketman practice. Mihailo Konstantinović tried to find a fourth way: retain the office, not cross to the red sid
Externí odkaz:
https://doaj.org/article/9ddba542da874850ab345568ce302bd4
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
Publikováno v:
Panoeconomicus, Vol 69, Iss 2, Pp 225-232 (2022)
It was under the UN sanctions during 1992 and 1993 that hyperinflation hit the FRY. Its leadership believed that the fiscal deficit could be covered by printing money, but such a practice resulted in acceleration of hyperinflation. Former World Ba
Externí odkaz:
https://doaj.org/article/4c76d4a8b2104231949f25b13b99dd16
Autor:
Zarubica Aleksandra, Krstić Jugoslav B., Popović Dejan, Krstić Aleksandra, Ljupković Radomir, Ranđelović Marjan, Matović Branko
Publikováno v:
Processing and Application of Ceramics, Vol 15, Iss 2, Pp 111-119 (2021)
New binary catalytic systems based on sulphated zirconia-alumina were synthesized by controlled hydrolysis of alkoxides using relative molar ratios of constituents 1:1, 1:2 and 1:3 in favour of zirconia. The obtained differences in the final catalyti
Externí odkaz:
https://doaj.org/article/bbcd567f85cb42edba40676f7825675b
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:
Grujić Miloš, Popović Dejan
Publikováno v:
Anali Ekonomskog fakulteta u Subotici, Vol 2019, Iss 41, Pp 145-158 (2019)
A few years ago, the expert public was discussing the consequences of consolidating the EU countries' representation in the IMF's Executive Board. The main idea was that EU members should be split into two constituencies. - the first one with members
Externí odkaz:
https://doaj.org/article/f17771b9b47e45fe8d77f5524a79a43b
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