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The Unshell Directive Proposal in a nutshell: Open questions

dc.creatorŽivković, Lidija
dc.date.accessioned2024-03-11T15:26:08Z
dc.date.available2024-03-11T15:26:08Z
dc.date.issued2022
dc.identifier.issn0039-2138
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1365
dc.description.abstractPredmet rada je nedavno objavljeni Predlog direktive o utvrđivanju pravila za sprečavanje zloupotrebe shell entiteta u poreske svrhe i izmeni Direktive 2011/16/EU - tzv. Predlog unshell direktive. Autorka najpre identifikuje elemente postojećeg legislativnog okvira EU koji su doprineli rasprostranjenoj upotrebi shell entiteta sa ciljem izbegavanja poreza u okvirima jedinstvenog tržišta i objašnjava kontekst u kome je Predlog formulisan. Srž rada predstavlja detaljna analiza anti-abuzivnog mehanizma predviđenog Predlogom, kao i razmatranje osnovnih problema koji se u vezi sa njegovim funkcionisanjem mogu očekivati. Takođe, u radu se ispituju efekti Predloga na srpske obveznike poreza na dobit pravnih lica. Autorka zaključuje da Predlog zaslužuje određene izmene, odnosno preciziranja, pre svega u pogledu načina regulisanja interakcije sa postojećim opštim antiabuzivnim merama sadržanim u nacionalnim zakonodavstvima država-članica, kao i u pogledu odabira indikatora supstance na kojima se zasniva funkcionisanje antiabuzivnog mehanizma koji se njime uvodi.sr
dc.description.abstractThe paper analyses the recent European Commission's Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU, commonly referred to as the Unshell Directive Proposal. The author firstly identifies the features of the existing EU legislative framework contributing to the widespread utilization of shell entities for tax avoidance purposes and clarifies the policy context in which the Unshell Directive Proposal was drafted. She further provides a detailed analysis of the anti-avoidance mechanism introduced thereby and discusses a number of questions which the said mechanism raises. In addition, the author assesses its effects on Serbian corporate taxpayers. She concludes that the envisaged anti-avoidance mechanism deserves further refinement, not least in regards to its interaction with Member States' general anti-avoidance measures, as well as with respect to the economic substance indicators on which it is based.en
dc.publisherInstitut za uporedno pravo, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourceStrani pravni život
dc.subjectzloupotreba shell entitetasr
dc.subjectUnshell direktivasr
dc.subjectpotpuno artificijelni aranžmanisr
dc.subjectizbegavanje porezasr
dc.subjectekonomska suštinasr
dc.subjectwholly artificial arrangementsen
dc.subjectUnshell Directiveen
dc.subjecttax avoidanceen
dc.subjectmisuse of shell entitiesen
dc.subjecteconomic substanceen
dc.titleO rešenjima koje donosi predlog Unshell direktivesr
dc.titleThe Unshell Directive Proposal in a nutshell: Open questionsen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage386
dc.citation.issue4
dc.citation.other(4): 367-386
dc.citation.spage367
dc.identifier.doi10.56461/SPZ_22402KJ
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/297/1362.pdf
dc.identifier.rcubconv_1213
dc.type.versionpublishedVersion


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