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Dividends Provisions in Croatian Double Taxation Agreements

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  • Marjeta Tomulic Vehovec

    (Faculty of Law, Rijeka)

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    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.

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    File URL: http://www.ijf.hr/eng/FTP/2007/1/tomulic-vehovec.pdf
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    Bibliographic Info

    Article provided by Institute of Public Finance in its journal Financial Theory and Practice.

    Volume (Year): 31 (2007)
    Issue (Month): 1 ()
    Pages: 27-57

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    Handle: RePEc:ipf:finteo:v:31:y:2007:i:1:p:27-57

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    Related research

    Keywords: dividends; taxation; double taxation; double taxation agreements; OECD Model Convention; Croatia;

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