Adjusting croatian taxation administration to the European union
作者: Nata�a �uni� Kova�evi�
刊名: Collected papers of the faculty law in Split, 2020, Vol.57 (1), pp.195-209
来源数据库: Faculty of Law University of Split Croatia
关键词: Taxation bodiesBEPSATADProving tax evasionResolving taxation disputes
原始语种摘要: This paper shows the factors of change in the work of Croatian taxation bodies given that combatting taxation evasion and tax avoidance intensifies work on the regulatory framework of international taxation at all levels. An historical cross-sectional overview of the regulation of the work of the Croatian taxation office over the last two decades, showing in particular the global taxation evasion war in OECD�s Action Plan - BEPS. Measures from that plan at a European level have been implemented through a large number of directives pointing out the European Council Directive against Tax Avoidance (ATED) and the consequences of implementation within Croatian legislation. ATAD as a European answer to BEPS imposes changes and adjustments to taxation bodies by new rules. Necessary adjustment...
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关键词翻译
关键词翻译
  • taxation 测树材积测定
  • Croatian 克罗地亚人
  • European 欧洲人
  • bodies 本斯·琼斯氏体
  • particular 细致的
  • evasion 规避
  • union 联合
  • administration 管理
  • adjustment 
  • international 国际的