Time to stop avoiding the tax avoidance issue in Croatia? : a prposal based on recent developments in the European Union
Year of publication: |
2014
|
---|---|
Authors: | Gadžo, Stjepan ; Klemenčić, Irena |
Published in: |
Financial theory and practice. - Zagreb, ISSN 1846-887X, ZDB-ID 2481784-3. - Vol. 38.2014, 3, p. 277-302
|
Subject: | tax avoidance | tax abuse | general anti-avoidance rule | GAAR | EU tax law | wholly artifical arrangements | tax policy | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Kroatien | Croatia | Steuerpolitik | Tax policy | Steuerrecht | Tax law | Steuerstrafrecht | Criminal tax law | EU-Steuerrecht |
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