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Departments
Out-of-departments Edition
Department of Social Sciences
Department of Humanities
Department of Natural Sciences
Department of Arts
Editions
Academic Speeches
Bibliography and Catologues of Publications
Historical Sources
Publications of the Institute for Language and Literature
Publication of the Centre of Lexicography
Jubilee Editions
Catalogues
Critical Editions
Lexicons
Other Editions
Periodicals
Special Editions (Monographies and Studies)
Special Works
Memorials to Deceased Members of the Academy
Joint Editions
Conference Proceedings (jubilee)
Scientific Conference Proceedings
All issues
Autori
Knjige
Radovi
Dejan Popović
Супротстављање избегавању плаћања пореза у међународном контексту: опште антиабузивне мере против злоупотребе пореских уговора
U knjizi:
PROCEEDING OF THE DEPARTMENT OF SOCIAL SCIENCES, 24/2019
Arhiva
Ključna riječ
злоупотреба пореског уговора
PROCEEDING OF THE DEPARTMENT OF SOCIAL SCIENCES, 24/2019
Dejan Popović
Супротстављање избегавању плаћања пореза у међународном контексту: опште антиабузивне мере против злоупотребе пореских уговора
Keywords:
BEPS
·
злоупотреба пореског уговора
·
избегавање плаћања пореза
·
ЛОБ клаузула
·
порески уговор
·
тест главног циља трансакције или аранжмана
Keywords in a foreign languages:
BEPS
·
LOB clause
·
principal purpose test
·
tax avoidance
·
tax treaty
·
treaty shopping
