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dc.contributor.advisorPopović, Dejan
dc.contributor.otherIlić-Popov, Gordana
dc.contributor.otherRaičević, Božidar
dc.creatorKostić, Svetislav V.
dc.date.accessioned2024-03-11T13:24:12Z
dc.date.available2024-03-11T13:24:12Z
dc.date.issued2014
dc.identifier.urihttp://eteze.bg.ac.rs/application/showtheses?thesesId=1761
dc.identifier.urihttps://nardus.mpn.gov.rs/handle/123456789/2636
dc.identifier.urihttps://fedorabg.bg.ac.rs/fedora/get/o:9394/bdef:Content/download
dc.identifier.urihttp://vbs.rs/scripts/cobiss?command=DISPLAY&base=70036&RID=513583025
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/17
dc.description.abstractMeđunarodno oporezivanje dohotka i imovine je neraskidivo vezano za različit tretman. Razmere poreske obaveze, ali i postupak oporezivanja, zavise od toga da li je poreski obveznik rezident ili nerezident određene države. Izvor prihoda može uticati na njihov poreski tretman u slučaju rezidentnih obveznika, a poreski podsticaji će često biti usmereni samo na one slučajeve koji se mogu povezati sa jurisdikcijom čije ih zakonodavstvo pruža.Mada su pravila o zabrani diskriminacije u oblasti međunarodnog oporezivanja dohotka i imovine prisutnaveoma dugo, tek u poslednjih nekoliko decenija dobijaju na značaju, i to prvenstveno kroz praksu Evropskog suda pravde (ESP) u tumačenju osnovnih sloboda u oblasti neposrednih poreza. Kako je upravo zabrana diskriminacije sadržana u osnovi novih odnosa koji se uspostavljaju na nivou Evropske unije (EU), Svetske trgovinske organizacije i drugih nadnacionalnih tvorevina, koje sve više uređuju sveobuhvatni život planete, pitanje zabrane diskriminacije u oblasti međunarodnog oporezivanja dohotka i imovine koje se, na prvi pogled, čini tek posredno dotaknuto ovim procesima, dobija na svom značaju. U okviru ove doktorske disertacije pokušali smo da odgovorimo na sledeća ključna pitanja: · Šta predstavlja diskriminaciju u međunarodnom oporezivanju dohotka i imovine? · Kada je i u kom obimu diskriminacija zabranjena u međunarodnom oporezivanju dohotka i imovine? · Da li su postojeće zabrane diskriminacije u međunarodnom oporezivanju dohotka i imovine svrsishodne i mogu li se poboljšati? · Kakav je značaj pravila o zabrani diskriminacije i na koji način ona mogu uticati na dalji razvoj međunarodnog oporezivanja dohotka i imovine, naročito iz perspektive srpskog poreskog prava.sr
dc.description.abstractInternational taxation of income and capital is inseparably related to different treatment. The scope of tax liabilities, as well as procedural aspects of taxation, depend on whether the taxpayer is a resident or a nonresident of a particular country. The source of income may impact its tax treatment in the case of resident taxpayers, while tax incentives will be available only in cases which may be linked to the jurisdiction whose legislation provides them. Although non-discrimination rules in the area of international taxation of income and capital have been present for quite some time, it is only in the last few decades that they are gaining in relevance, primarily through the jurisprudence of the European Court of Justice (ECJ) in interpreting the application of the fundamental freedoms within direct taxation issues. As non-discrimination is at the core of the new relationships being established at the level of the European Union (EU), the World Trade Organization and other supranational creations, which increasingly dominate the overall life on our planet, the problem of non-discrimination in international taxation of income and capital, on first glance only indirectly impacted by these processes, becomes one of a fundamental importance. In this doctoral dissertation we have tried to answer the following key questions: · What represents discrimination in international taxation of income and capital? · When and in what scope is discrimination prohibited in international taxation of income and capital? · Do existing non-discrimination norms in international taxation of income and capital fulfill their purpose and can they be improved? · What is the relevance of non-discrimination rules and in what way can they impact the future development of international taxation of income and capital, particularly from the perspective of Serbian tax law.en
dc.publisherUniverzitet u Beogradu, Pravni fakultet
dc.relationinfo:eu-repo/grantAgreement/MESTD/Basic Research (BR or ON)/179077/RS//
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleZabrana diskriminacije u međunarodnom oporezivanju dohotka i imovinesr
dc.typedoctoralThesis
dc.rights.licenseBY-NC-ND
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/361/14.pdf
dc.identifier.rcubt-2428
dc.type.versionpublishedVersion


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