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Institute of Public Finance

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The history of double tax conventions in Croatia

Hrvoje Arbutina, University of Zagreb, Faculty of Law, Zagreb, Croatia
Nataša Žunić Kovačević, University of Rijeka, Faculty of Law, Rijeka, Croatia

After a short introduction, the authors briefly describe the national experience in handling the problems of international double taxation through double tax conventions. This chapter is divided according to stages in the history of double tax conventions identified. The authors analyse the goals of tax treaty policies in differentiated stages with a survey of the economic implications. Special focus is placed on inter-country influences and the impact on and of international institutions and organisations through an examination of the influence of bilateral tax treaties on model tax conventions and vice versa. The fifth chapter presents concluding observations.

Keywords:  double tax conventions; history; Croatia; model tax convention

Year:  2014   |   Volume:  38   |   Issue:  2   |   Pages:  221 - 245   

Full text (PDF)   |   DOI: 10.3326/fintp.38.2.4   |   E-mail this article   |   Download to citation manager
 June, 2014
II / 2014
EBSCO Publishing
ISSN 1846-887X
e-ISSN 1845-9757
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