Matches in SemOpenAlex for { <https://semopenalex.org/work/W2590799841> ?p ?o ?g. }
Showing items 1 to 47 of
47
with 100 items per page.
- W2590799841 abstract "On 6 December 2012 the European Commission adopted the Recommendation on aggressive tax planning C (2012) 8806, which suggests to the Member States to adopt a general anti-avoidance rule (GAAR), adapted to domestic and cross-border situations confined to the Union and situations involving third countries. The Croatian tax system does not have such a rule. Since Croatia joined the European Union in July 2013, it is possible that the Croatian legislator could decide to introduce such a measure into the national tax law. However, the author considers that it is necessary to first examine whether such a measure is really needed in the tax system, before transposing it “blindly” into national law. Such a measure could potentially become a weapon of mass destruction in the hands of the tax administration, in case that it is wrongly formulated or if taxpayers are not supplied with adequate protection measures. The measure could impair the legal certainty of the taxpayer, which could have negative consequences not only for domestic taxpayers/investors, but also for the foreign ones, who could then choose to direct their investments into other countries." @default.
- W2590799841 created "2017-03-03" @default.
- W2590799841 creator A5070122669 @default.
- W2590799841 date "2016-07-01" @default.
- W2590799841 modified "2023-09-27" @default.
- W2590799841 title "IS THERE A TRULY A NEED FOR A GENEREAL ANTI-AVOIDANCE RULE IN THE CROATIAN TAX LAW SYSTEM?" @default.
- W2590799841 hasPublicationYear "2016" @default.
- W2590799841 type Work @default.
- W2590799841 sameAs 2590799841 @default.
- W2590799841 citedByCount "0" @default.
- W2590799841 crossrefType "journal-article" @default.
- W2590799841 hasAuthorship W2590799841A5070122669 @default.
- W2590799841 hasConcept C138885662 @default.
- W2590799841 hasConcept C144024400 @default.
- W2590799841 hasConcept C17744445 @default.
- W2590799841 hasConcept C190253527 @default.
- W2590799841 hasConcept C199539241 @default.
- W2590799841 hasConcept C41895202 @default.
- W2590799841 hasConcept C51303962 @default.
- W2590799841 hasConcept C55674860 @default.
- W2590799841 hasConcept C83559648 @default.
- W2590799841 hasConceptScore W2590799841C138885662 @default.
- W2590799841 hasConceptScore W2590799841C144024400 @default.
- W2590799841 hasConceptScore W2590799841C17744445 @default.
- W2590799841 hasConceptScore W2590799841C190253527 @default.
- W2590799841 hasConceptScore W2590799841C199539241 @default.
- W2590799841 hasConceptScore W2590799841C41895202 @default.
- W2590799841 hasConceptScore W2590799841C51303962 @default.
- W2590799841 hasConceptScore W2590799841C55674860 @default.
- W2590799841 hasConceptScore W2590799841C83559648 @default.
- W2590799841 hasLocation W25907998411 @default.
- W2590799841 hasOpenAccess W2590799841 @default.
- W2590799841 hasPrimaryLocation W25907998411 @default.
- W2590799841 hasRelatedWork W1496284718 @default.
- W2590799841 hasRelatedWork W2333457689 @default.
- W2590799841 hasRelatedWork W2737375282 @default.
- W2590799841 hasRelatedWork W2776077189 @default.
- W2590799841 hasRelatedWork W2899084033 @default.
- W2590799841 hasRelatedWork W3021631244 @default.
- W2590799841 hasRelatedWork W3104264589 @default.
- W2590799841 hasRelatedWork W359441609 @default.
- W2590799841 hasRelatedWork W4234480004 @default.
- W2590799841 hasRelatedWork W65665958 @default.
- W2590799841 isParatext "false" @default.
- W2590799841 isRetracted "false" @default.
- W2590799841 magId "2590799841" @default.
- W2590799841 workType "article" @default.