Oporezivanje autorskih naknada, dividendi i kamata prema OECD modelu

undergraduate thesis

• Title (english): Taxation of royalties, dividends and interest according to the OECD Model
• Author: Filip Vrančić
• Mentor: Irena Klemenčić (mentor)
• Committee member: Hrvoje Arbutina (predsjednik povjerenstva)
• Committee member: Tereza Rogić Lugarić (član povjerenstva)
• Committee member: Irena Klemenčić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Law; (Financial Law and Financial Science); Zagreb
• Defense date and country: 2022-04-04, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Law; Financial Law

Abstract

Osnovni cilj ovog rada je pružiti uvid u oporezivanje autorskih naknadi, dividendi i kamata prema OECD Modelu kojim se pokušava spriječiti međunarodno dvostruko oporezivanje. Sekundarnim istraživanjem obuhvaćene su stručne knjige, znanstveni radovi, OECD publikacije i mrežne stranice baza podataka, ponajviše OECD-a, koje su deskriptivnom metodom iznesene u radu. Metodama analize i sinteze su donesene odredbe oporezivanja autorskih naknadi, dividendi i kamata prema OECD Modelu. Svrha ovog rada je donijeti pregled oporezivanja autorskih naknadi, dividendi i kamata prema OECD Modelu, probleme u tim odredbama i izuzeća pojedinih država ugovornica. Rad zaključuje kako, iako OECD Model predlaže jasne odredbe, ipak dolazi do specifičnih situacija koje države ugovornice rješavaju bilateralnim ugovorima.

Abstract (english)

The main goal of this paper is to provide insight into the taxation of royalties, dividends and interests according to the OECD Model, which seeks to prevent international double taxation. Secondary research includes professional books, scientific papers, OECD publications and web pages of databases, mostly OECD, which are presented in the paper by descriptive method. By the methods of analysis and synthesis, the provisions of taxation of royalties, dividends and interest according to the OECD Model have been overviewed. The purpose of this paper is to provide an overview of the taxation of royalties, dividends and interest according to the OECD Model, the problems in these provisions and the exemptions of individual contracting states. The paper concludes that, although the OECD Model proposes clear provisions, there are still specific situations that contracting states address through bilateral agreements

• Keywords: autorske naknade; dividende; kamate; OECD Model; oporezivanje; bilateralni ugovori
• Keywords (english): royalties; dividends; interest; OECD Model; taxation; bilateral agreements
• Language: croatian
• URN:NBN: urn:nbn:hr:199:259079
• Study programme: Title: Tax Studies; Study programme type: professional; Study level: undergraduate; Academic / professional title: stručni prvostupnik (baccalaureus) porezne struke (stručni prvostupnik (baccalaureus) porezne struke)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Closed access
• Created on: 2022-04-08 11:54:53