Prikaz osnovnih podataka o dokumentu

dc.creatorŽivković, Lidija
dc.date.accessioned2024-03-11T15:14:44Z
dc.date.available2024-03-11T15:14:44Z
dc.date.issued2020
dc.identifier.issn0003-2565
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1227
dc.description.abstractThe application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In the wake of the recent revision of the international tax system resulting from the OECD's Base Erosion and Profit Shifting Action Plan, the existing tie-breaker rule for companies has been thoroughly amended. Instead of determining companies' residence based on the place of the effective management criterion, the new approach stipulates that such cases will be decided through the application of the Mutual Agreement Procedure, between the competent authorities of the relevant contracting states. After outlining the historical development of the said mechanism in the context of dual residence resolution, this article purports to critically assess its desirability, with a special focus on its implementation in Serbia.en
dc.publisherUniverzitet u Beogradu - Pravni fakultet, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourceAnali Pravnog fakulteta u Beogradu
dc.subjecttie-breaker ruleen
dc.subjectplace of effective managementen
dc.subjectmutual agreement procedureen
dc.subjectfiscal residenceen
dc.subjectdual residenceen
dc.titleResolution of dual residence instances in the case of companiesen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage129
dc.citation.issue4
dc.citation.other68(4): 111-129
dc.citation.rankM24
dc.citation.spage111
dc.citation.volume68
dc.identifier.doi10.51204/Anali_PFUB_20406A
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/193/1224.pdf
dc.identifier.rcubconv_530
dc.type.versionpublishedVersion


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Prikaz osnovnih podataka o dokumentu