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- W2946095890 abstract "The potential existence of a permanent establishment of non-residents that engage in business activities in Croatia and domestic entrepreneurs involved in cross-border transactions can play a significant role in business decision-making. The purpose of this paper is to analyse the theoretical and legal position of the permanent establishment concept, as well as to elaborate and interpret the characteristics of a permanent establishment under the double taxation avoidance treaties and to provide insight into the concrete application of treaty provisions through judgments of national courts of other states. It can be concluded that the correct application of treaty provisions concerning the permanent establishment concept implies a significant level of subjective assessment of the circumstances and facts related to the actual situation in practice. Bearing in mind the lack of court practice and practice of Croatian tax authorities, entrepreneurs are still confronted with numerous issues related to the subject matter. Due to globalization processes and the need for better regulation of international taxation matters in the future, issues related to determining the existence of permanent establishment are expected to gain significance in future periods." @default.
- W2946095890 created "2019-05-29" @default.
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- W2946095890 date "2018-01-01" @default.
- W2946095890 modified "2023-09-27" @default.
- W2946095890 title "Determining the Existance of a Permanent Business Unit in the Republic of Croatia Under Double Taxation Treaties" @default.
- W2946095890 hasPublicationYear "2018" @default.
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