Dividends Provisions in Croatian Double Taxation Agreements

Marjeta Tomulic Vehovec
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Marjeta Tomulic Vehovec: Faculty of Law, Rijeka

Financial Theory and Practice, 2007, vol. 31, issue 1, 27-57

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 (search for similar items in EconPapers)
JEL-codes: E62 H25 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:31:y:2007:i:1:p:27-57

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