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Dividends Provisions in Croatian Double Taxation Agreements

Author

Listed:
  • Marjeta Tomulic Vehovec

    (Faculty of Law, Rijeka)

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.

Suggested Citation

  • Marjeta Tomulic Vehovec, 2007. "Dividends Provisions in Croatian Double Taxation Agreements," Financial Theory and Practice, Institute of Public Finance, vol. 31(1), pages 27-57.
    • Handle: RePEc:ipf:finteo:v:31:y:2007:i:1:p:27-57
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    More about this item

    Keywords

    dividends; taxation; double taxation; double taxation agreements; OECD Model Convention; Croatia;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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