Pregledni rad
Illegal State Aid in Taxation and Possible Consequences for the Croatian Tax Administration
Jasna Bogovac
; Pravni fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
This article presents recent EU investigations on transfer pricing arrangements in corporate taxation of some multinational corporations. These investigations examine whether decisions by tax authorities in Ireland, The Netherlands and Luxembourg (regarding Apple, Starbucks and Fiat Finance and Trade, respectively) comply with EU rules on state aid. Encouraged by the efforts of the OECD and public criticism on the unfair allocation of the tax burden among multinational corporations and smaller, domestic businesses and ordinary people, the EU Commission has taken many measures in the last two years to make corporate taxes fairer across Europe. This article discusses the impact of current international efforts to re-arrange the global tax system on the Croatian Tax Administration which is trying to keep on the track of harmonisation with EU tax legislation, best practice and a partner-like relationship with taxpayers.
Ključne riječi
fiscal state aid; EU investigations; Croatian Tax Administration
Hrčak ID:
164179
URI
Datum izdavanja:
25.6.2016.
Posjeta: 1.743 *