hrcak mascot   Srce   HID

Prethodno priopćenje
https://doi.org/10.30925/zpfsr.39.4.10

TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING

Nataša Žunić Kovačević   ORCID icon orcid.org/0000-0001-6923-5658 ; University of Rijeka, Law Faculty, Rijeka, Croatia
Stjepan Gadžo ; University of Rijeka, Law Faculty, Rijeka, Croatia

Puni tekst: engleski, pdf (347 KB) str. 1731-1747 preuzimanja: 241* citiraj
APA 6th Edition
Žunić Kovačević, N. i Gadžo, S. (2018). TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING. Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 39 (4 Posebni broj), 1731-1747. https://doi.org/10.30925/zpfsr.39.4.10
MLA 8th Edition
Žunić Kovačević, Nataša i Stjepan Gadžo. "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING." Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol. 39, br. 4 Posebni broj, 2018, str. 1731-1747. https://doi.org/10.30925/zpfsr.39.4.10. Citirano 28.11.2020.
Chicago 17th Edition
Žunić Kovačević, Nataša i Stjepan Gadžo. "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, br. 4 Posebni broj (2018): 1731-1747. https://doi.org/10.30925/zpfsr.39.4.10
Harvard
Žunić Kovačević, N., i Gadžo, S. (2018). 'TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING', Zbornik Pravnog fakulteta Sveučilišta u Rijeci, 39(4 Posebni broj), str. 1731-1747. https://doi.org/10.30925/zpfsr.39.4.10
Vancouver
Žunić Kovačević N, Gadžo S. TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING. Zbornik Pravnog fakulteta Sveučilišta u Rijeci [Internet]. 2018 [pristupljeno 28.11.2020.];39(4 Posebni broj):1731-1747. https://doi.org/10.30925/zpfsr.39.4.10
IEEE
N. Žunić Kovačević i S. Gadžo, "TAX-RELATED RISKS OF MERGERS AND ACQUISITIONS IN CROATIA: DRAWING THE LINE BETWEEN LEGITIMATE BUSINESS RESTRUCTURING AND AGGRESSIVE TAX PLANNING", Zbornik Pravnog fakulteta Sveučilišta u Rijeci, vol.39, br. 4 Posebni broj, str. 1731-1747, 2018. [Online]. https://doi.org/10.30925/zpfsr.39.4.10

Sažetak
Mergers and acquisitions of Croatian target companies may involve significant tax risks for domestic and foreign acquirers. Over the recent years, Croatian tax authorities have started to vigorously assess the economic substance of the envisaged M&As, often denying the acquirer different tax benefits, thus making the entire restructuring costlier. In doing so, Croatian tax authorities rely on a myriad of domestic anti-tax avoidance rules according to which M&A operations may be characterised as abusive. Accordingly, this paper offers a descriptive and systematic account on how Croatian anti-tax avoidance legislation may hinder M&A activity. Thereby, our aim is primarily to explore, both from a substantive and procedural point of view, the imagined boundary between legitimate and abusive tax planning.

Ključne riječi
mergers and acquisitions; tax planning; lawfully avoiding payment of taxes; tax neutrality; burden of proof; the general rule against tax evasion

Projekti
HRZZ / IP / IP-2013-11-9366 / LACAKDCR - Pravni aspekti korporativnih akvizicija i restrukturiranje trgovačkih društava utemeljeno na znanju
UNIRI / 13.08.1.2.01 - “Protection of Beneficiary on the Croatian and European Financial Services Market”

Hrčak ID: 218343

URI
https://hrcak.srce.hr/218343

[hrvatski] [njemački] [talijanski]

Posjeta: 443 *