Приказ основних података о документу

dc.creatorPopović, Dejan
dc.creatorIlić-Popov, Gordana
dc.date.accessioned2024-03-11T15:23:21Z
dc.date.available2024-03-11T15:23:21Z
dc.date.issued2022
dc.identifier.issn0003-2565
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1331
dc.description.abstractTax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country's right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia's residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.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.subjectTax sparing crediten
dc.subjectSubstance-based carve-outen
dc.subjectIncome inclusion ruleen
dc.subjectForeign direct investmentsen
dc.subjectDouble tax treatyen
dc.titleThe (un)certain future of tax sparing credit in international tax treaty lawen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage676
dc.citation.issue3
dc.citation.other70(3): 627-676
dc.citation.rankM24
dc.citation.spage627
dc.citation.volume70
dc.identifier.doi10.51204/Anali_PFBU_22301A
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/275/1328.pdf
dc.identifier.rcubconv_582
dc.type.versionpublishedVersion


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Приказ основних података о документу