TITLE

DIVIDENDS PROVISIONS IN CROATIAN DOUBLE TAXATION AGREEMENTS

AUTHOR(S)
Vehovec, Marjeta Tomulić
PUB. DATE
March 2007
SOURCE
Financial Theory & Practice;2007, Vol. 31 Issue 1, p27
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.
ACCESSION #
25537258

 

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