Репозиторијум Правног факултета Универзитета у Београду
Универзитет у Београду - Правни факултет
    • English
    • Српски
    • Српски (Serbia)
  • Српски (ћирилица) 
    • Енглески
    • Српски (ћирилица)
    • Српски (латиница)
  • Пријава
Преглед записа 
  •   RALF
  • Pravni fakultet / Faculty of Law University of Belgrade
  • Radovi istraživača / Researchers’ publications
  • Преглед записа
  •   RALF
  • Pravni fakultet / Faculty of Law University of Belgrade
  • Radovi istraživača / Researchers’ publications
  • Преглед записа
JavaScript is disabled for your browser. Some features of this site may not work without it.

Nationality non-discrimination in Serbian tax treaty law

Thumbnail
2014
Преузимање 🢃
765.pdf (82.36Kb)
Аутори
Kostić, Svetislav
Чланак у часопису (Објављена верзија)
Метаподаци
Приказ свих података о документу
Апстракт
This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and illustrates the dilemmas related to its interpretation, particularly the relevance of residence of taxpayers for comparability purposes and the application of Art. 24.1 of the OECD Model Tax Convention. Subsequently, the author turns his attention to the solutions found in Serbian double taxation treaties which are methodologically divided into three groups. One of them stands out as the most notable, being unique in global terms: double taxation treaties which provide for a prohibition of discriminatory treatment based on residence. The author critically addresses the fundamental flaws of the Serbian double taxation treaty policy which are recognized thorough a detailed scrutiny of the relevant norms of these international agreements.
Кључне речи:
residents / OECD model tax convention / non-residents / non-discrimination / double taxation treaties
Извор:
Anali Pravnog fakulteta u Beogradu, 2014, 62, 3, 135-150
Издавач:
  • Univerzitet u Beogradu - Pravni fakultet, Beograd

DOI: 10.5937/AnaliPFB1403135K

ISSN: 0003-2565

[ Google Scholar ]
URI
https://ralf.ius.bg.ac.rs/handle/123456789/768
Колекције
  • Radovi istraživača / Researchers’ publications
Институција/група
Pravni fakultet / Faculty of Law University of Belgrade
TY  - JOUR
AU  - Kostić, Svetislav
PY  - 2014
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/768
AB  - This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and illustrates the dilemmas related to its interpretation, particularly the relevance of residence of taxpayers for comparability purposes and the application of Art. 24.1 of the OECD Model Tax Convention. Subsequently, the author turns his attention to the solutions found in Serbian double taxation treaties which are methodologically divided into three groups. One of them stands out as the most notable, being unique in global terms: double taxation treaties which provide for a prohibition of discriminatory treatment based on residence. The author critically addresses the fundamental flaws of the Serbian double taxation treaty policy which are recognized thorough a detailed scrutiny of the relevant norms of these international agreements.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Nationality non-discrimination in Serbian tax treaty law
EP  - 150
IS  - 3
SP  - 135
VL  - 62
DO  - 10.5937/AnaliPFB1403135K
UR  - conv_353
ER  - 
@article{
author = "Kostić, Svetislav",
year = "2014",
abstract = "This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and illustrates the dilemmas related to its interpretation, particularly the relevance of residence of taxpayers for comparability purposes and the application of Art. 24.1 of the OECD Model Tax Convention. Subsequently, the author turns his attention to the solutions found in Serbian double taxation treaties which are methodologically divided into three groups. One of them stands out as the most notable, being unique in global terms: double taxation treaties which provide for a prohibition of discriminatory treatment based on residence. The author critically addresses the fundamental flaws of the Serbian double taxation treaty policy which are recognized thorough a detailed scrutiny of the relevant norms of these international agreements.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Nationality non-discrimination in Serbian tax treaty law",
pages = "150-135",
number = "3",
volume = "62",
doi = "10.5937/AnaliPFB1403135K",
url = "conv_353"
}
Kostić, S.. (2014). Nationality non-discrimination in Serbian tax treaty law. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 62(3), 135-150.
https://doi.org/10.5937/AnaliPFB1403135K
conv_353
Kostić S. Nationality non-discrimination in Serbian tax treaty law. in Anali Pravnog fakulteta u Beogradu. 2014;62(3):135-150.
doi:10.5937/AnaliPFB1403135K
conv_353 .
Kostić, Svetislav, "Nationality non-discrimination in Serbian tax treaty law" in Anali Pravnog fakulteta u Beogradu, 62, no. 3 (2014):135-150,
https://doi.org/10.5937/AnaliPFB1403135K .,
conv_353 .

DSpace software copyright © 2002-2015  DuraSpace
О репозиторијуму RALF | Пошаљите запажања

EU_logoOpenAIRERCUB
 

 

Комплетан репозиторијумГрупеАуториНасловиТемеОва институцијаАуториНасловиТеме

Статистика

Преглед статистика

DSpace software copyright © 2002-2015  DuraSpace
О репозиторијуму RALF | Пошаљите запажања

EU_logoOpenAIRERCUB