Review article

Dividends Provisions in Croatian Double Taxation Agreements

Marjeta Tomulić Vehovec

Abstract

This paper analyzes the provisions concerning dividends in the double taxation avoidance agreements concluded by the Republic of Croatia. Since the base for taxation is necessarily laid down in domestic law, Croatian legislation is examined as well. The author
primarily discusses dividends provisions in four agreements signed with Germany, Austria, Switzerland and Slovenia, in addition to analyzing the differences from and similarities with the OECD Model Convention. Second, the paper briefly explains the methods for eliminating double taxation on income from dividends. Finally, it addresses the changes necessary for accession to the European Union.

Keywords

dividends; taxation; double taxation; double taxation agreements; OECD Model Convention; Croatia

Hrčak ID:

16379

URI

https://hrcak.srce.hr/16379

Publication date:

31.3.2007.

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