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Porezna zastara dobro je poznati institut u suvremenim pravnim poredcima, čiji je smisao u određivanju vremenskih granica za izvršavanje ovlasti poreznih tijela i u pogledu utvrđivanja porezne obveze i u pogledu naplate već utvrđenih poreznih dugova. U domaćoj i inozemnoj literaturi kao glavni se cilj instituta porezne zastare izdvaja očuvanje pravne sigurnosti poreznih obveznika, koji ne smiju neograničeno dugo biti izloženi potencijalnim radnjama poreznih tijela u odnosu na konkretan oporezivi događaj. U ovom se radu izlažu najvažniji prijepori vezani za normativno uređenje porezne zastare u dva srodna pravna sustava – Republici Hrvatskoj i Bosni i Hercegovini. Pritom se polazi od pretpostavke da su porezno-politički ciljevi normiranja porezne zastare u promatranim pravnim sustavima jednaki, posebice na planu postizanja željene razine pravne sigurnosti i povećanja učinkovitosti postupanja poreznih tijela. Rad je podijeljen u pet glavnih dijelova. Nakon uvoda, u drugom se poglavlju razlaže pojam, pravna priroda i aksiološke osnove porezne zastare, primarno iz ugla pravne doktrine. Treće je poglavlje posvećeno hrvatskom zakonodavstvu i praksi, uz izlaganje razlika u normativnom uređenju porezne zastare prije i nakon donošenja OPZ-a/16. U četvrtom se dijelu rada analizira normativni sadržaj porezne zastare u BiH. Posljednji, peti dio rada obuhvaća zaključna razmatranja., The tax statute of limitations is a well-known institute in modern legal systems, the purpose of which is to determine the time boundaries for the exercise of the powers of tax authorities, both in terms of determining the tax liability and in terms of the collection of already established tax debts. Domestic and foreign literature confirm that the main goal of statute of limitations is to preserve the legal certainty of taxpayers, who must not be exposed indefinitely to the potential actions of tax authorities in relation to a specific taxable event. This paper examines the most important controversies related to the normative regulation of tax statute of limitations in two legal systems – the Republic of Croatia and Bosnia and Herzegovina. In doing so, it is assumed that the aims of regulating tax statute of limitations in both legal systems are the same, especially in terms of achieving the desired level of legal certainty and increasing the efficiency of the actions of tax authorities. The paper is divided into five main sections. After the introduction, the second section explains the concept, legal nature, and aims of the statute of limitations in tax matters, primarily from the point of view of a legal doctrine. The third section is dedicated to the Croatian legislation and practice, with an exposition of the differences in the normative regulation of tax limitation before and after the adoption of the newest version of the General Tax Act. The fourth section analyzes the normative content of the tax statute of limitations in Bosnia and Herzegovina. The last, fifth section of the paper contains concluding remarks.

U sklopu predavanja analizira se pojmovno razgraničenje između legitimnog poreznog planiranja s jedne strane te porezne evazije s druge strane. Pitanje je od nesporne praktične važnosti, što su dokazali recentni i javnosti istaknuti primjeri „paušalnih obrtnika“ te oporezivanja dohotka koji su hrvatski rezidenti ostvarili u inozemstvu. U sklopu predavanja analizirani su najčešći porezno-pravni rizici u pogledu navedenih aktivnosti, uz naglasak na širem kontekstu potrebe očuvanja temeljnih prava poreznih obveznika.

Aim of the presentation is to present the approach to the tax nexus issue from the viewpoint of tax law scholarship. The presentation also examines how to frame the issue from a policy perspective.

Usage of artificial intelligence in tax procedures: a challenge for the rule of law and taxpayers’ rights?

The presentation aims to explore substantive and procedural aspects of the nexus criteria in EU VAT.

The concept of sustainable development underpins the so-called Carbon Border Adjustment Mechanism (CBAM), a newly envisaged own resource of the EU.CBAM imposes a financial burden on the imports of certain categories of goods commonly associated with a high level of carbon emissions.The aim of this presentation is to explore whether the adoption of CBAM and other climate-related fiscal measures signals that sustainable development should be understood as a new principle of EU public finance and tax law.

Aim of the presentation is to explore the most important implications of the increased mobility of workers for the concept of permanent establishment.

Cilj je ovog članka dati kratak i pojednostavljen prikaz poreznog paketa Europske Komisije objavljenog u srpnju 2020. godine. Pri tome se naglasak stavlja na mjere iz Akcijskog plana, koji predstavlja najambiciozniji i najdalekosežniji segment poreznog paketa.

Aim of the presentation is to explore new trends in defining nexus requirements for non-resident companies in the international tax law.

Svaka nova etapa tehnološkog razvoja nameće zahtjevna pitanja pred nositelje porezne politike, koji moraju voditi računa o nizu fiskalnih i nefiskalnih ciljeva imanentnih fenomenu oporezivanja. U tom svjetlu valja pristupiti pitanju koje u posljednjih nekoliko godina postaje sve ozbiljnijim predmetom rasprave u znanstvenim, stručnim i političkim krugovima diljem svijeta: Treba li, i na koji način, oporezovati „robotski rad“? U ovom članku autori daju kratak pregled temeljnih porezno-pravnih motrišta koje otvara automatizacija, uz poseban naglasak na potencijalne oblike oporezivanja robotskog rada.

U ovom se radu analiziraju novine koje donose navedene izmjene normativnog okvira oporezivanja dobiti u Republici Hrvatskoj. Stoga se u daljnjem tekstu najprije izlažu deklarirani ciljevi ZIDZPD-a, te se zatim detaljnije izlažu izmjene pojedinih glavnih elemenata poreza na dobit (stopa, osnovica, postupak obračuna i plaćanja poreza, i dr.). U posljednjem se dijelu rada izlažu odredbe ZIDZPD-a koje predstavljaju daljnji korak u implementaciji pravne stečevine Europske unije (EU) relevantne za oporezivanje dobitka u hrvatski porezni sustav, posebno tzv. direktive protiv izbjegavanja poreza.

Digital transformation societal and technological aspects-Tax challenges of the digital economy.

Controlled Foreign Company Legislation-Application of CFC rules to cross-border situations where a DTT is concluded with a non-EU state.

Autori u ovom članku analiziraju novi pristup odbitku kamata u hrvatskom sustavu poreza na dobit, posebno imajući na umu pravila Direktive o utvrđivanju pravila protiv praksi izbjegavanja poreza kojima se izravno utječe na funkcioniranje unutarnjeg tržišta (ATAD). Pravilo o ograničenju odbitka kamata primjenjuje se od 1. siječnja 2019. te su ga obveznici poreza na dobit, osim onih na koje se odnosi subjektno izuzeće, obvezni primjenjivati. Za izračun porezno priznatih troškova kamata u prethodnim razdobljima relevantna su isključivo pravila sadržana u člancima 8. i 14. Zakona o porezu na dobit. S obzirom na to, autori u članku izlažu i zakonsko uređenje prije 1. siječnja 2019., ali i novo pravilo o ograničenju odbitka kamata iz članka 30.a Zakona o porezu na dobit.

Authors researches Taxpayers’ Right to Equal Treatment: The Practice of European Constitutional Courts and the ECHR between a Subjective and an Objective Standard

This paper gives an overview on some selected issues on financial law and tax law applied to the sports sector in Croatia.

The International Conference “Il dialogo tra le Corti europee e nazionali in materia tributaria - The dialogue between European and National Courts in Tax Matters” will be held on 2 and 3 May 2019. The Conference is funded by the University of Salerno, Department of Economics and Statistics, and by the International Bureau of Fiscal Documentation with the participation of more than 30 speakers among featured national and international scholars. Conference will begin on May 2nd at 8:30 am in Aula De Rosa, in English, and will continue on May 3rd, at 8:30 am, in Aula Cilento, in Italian.

Author researches "BEPS Paradigm of Value Creation: The Holy Grail of International Tax Law or a Deceptive Mirage?"

Author researches the subject of "Value creation principle of international tax law"

Transakcije spajanja i preuzimanja često su izvor raznovrsnih poreznih rizika. U recentnoj praksi hrvatskih poreznih tijela sve su češći slučajevi odbijanja poreznih pogodnosti za navedene transakcije, temeljem različitih protuevazijskih pravila ugrađenih u domaće zakonodavstvo. Riječju, analizom gospodarske biti planiranog restrukturiranja porezna tijela izvode zaključak kako je posrijedi (zakonito) izbjegavanje plaćanja poreza. Cilj je rada, u svjetlu važećeg protuevazijskog pravnog okvira, ocrtati granicu između dopuštenog i legitimnog poreznog planiranja s jedne strane te porezne evazije s druge. U tom smislu posebno će se upozoriti i na relevantne postupovno-pravne aspekte, poput pravila o teretu dokazivanja.

This book explores one of the most fundamental issues of international tax law: the conditions under which a state may assert a taxing claim over business income derived by a person who is neither its national nor its resident. The term “nexus” or “genuine link” is commonly used in international tax scholarship to describe such basic requirements for the exercise of income tax jurisdiction. When it comes to non- residents, income tax is intimately connected to the notion of “source”, in that every state has the right to tax income derived from sources located within its territory. The main purpose is to analyse the appropriateness of different nexus norms used by states in the taxation of non-resident business income. Particular attention is drawn to developments associated with the global economy, e.g. the introduction and expansion of e-commerce and the rise in cross-border services trade. Methodologically, the value- oriented approach is followed, analysing the research question in light of traditional tax policy benchmarks, such as equity, neutrality and administrability.

The purpose of this paper is to analyse different criteria that may be used in developing new nexus rules applicable to the taxation of „“digital companies”, in order to establish which criteria best fit with the policy objectives underlying the “international tax regime”. In doing so, useful points of departure are found not only in the documentation drafted within BEPS Action 1, but also in legislative developments that have surfaced very recently, either on a domestic level (e.g. usage of a more expansive “significant economic presence” (SEP) nexus in India) or on a regional level (e.g. the European Commission’s proposal of a Directive aimed at taxing corporate profits on the basis of “significant digital presence” (SDP) nexus).

Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major step forward was the adoption of the General Tax Act (GTA) in 2000, resulting in the codification of principles and rules generally applicable to all taxes and other public levies. However, it was only fairly recently that Croatian tax law saw the introduction of some instruments that are based a more modern understanding of the relationship between tax authorities and the taxpayer, e.g. advance rulings and horizontal monitoring. Against this backdrop, the purpose of this paper is twofold. First, we attempt to identify the origins of the traditional public law paradigm on tax relationship in Croatian law. Second, we examine whether recent legislative developments signify a paradigm shift, with traditional public law categories giving way to principles such as reciprocity, fair play, protection of taxpayers’ rights and legal certainty.

Author researches "Inconsistencies in the implementation of BEPS which will create new loopholes and offer new tax planning opportunities."

U poredbenim poreznim sustavima aktualiziran je institut porezne amnestije, poglavito zato što je riječ o potencijalno izdašnom izvoru javnih prihoda. U Republici Hrvatskoj (još) nisu – ni na razini političke rasprave ni na znanstvenoj i stručnoj razini – artikulirane ideje i stavovi o potrebnosti sličnih mjera, koje bi bile usmjerene fiskalnim ili drugim ciljevima. Cilj je rada prikazati osnovne teoretske postavke instituta porezne amnestije, uz identifikaciju njezinih osnovnih obilježja, različitih pojavnih oblika, ali i analize prednosti, nedostataka te sveopćeg utjecaja amnestiranja na porezni sustav. Pretpostavljeno je – i na temelju provedenog istraživanja potvrđeno – da ni jedna od mjera za kojima je dosad posegnuo hrvatski zakonodavac ne ispunjava glavna konstitutivna obilježja porezne amnestije, usprkos određenoj komplementarnosti u pogledu željenih ciljeva. Također je potvrđeno da, u svjetlu mogućih fiskalnih i nefiskalnih učinaka takve mjere, nema opravdanja za uvođenje porezne amnestije u hrvatski porezni sustav.

Tax rulings and advance pricing agreements (APAs) are perceived by policymakers around the globe as important instruments for enhancing taxpayers’ legal certainty. Croatian tax law saw the introduction of these schemes only fairly recently. Namely, advance tax rulings have been introduced in 2015, but hitherto there is limited practical experience with its usage. On the other hand, other EU member states which had rich experience with tax rulings and APAs are currently faced with new legal developments. Most importantly, administrative tax practices in a number of countries have been put under scrutiny from the perspective of EU state aid law. Against this background, aim of the present paper is to derive some lessons for Croatian policymakers and taxpayers when it comes to the usage of advance tax rulings and APAs in the future

Izazovi s kojima se suočava hrvatski javni sektor u kompleksnim uvjetima tržišnog gospodarstva nameću potrebu za analizama koja prelaze tradicionalne granice pravnih disciplina. Autori ovog rada problematici lokalne samouprave pristupaju prepoznajući komplementarnost stečajnog i financijskog prava, po svim bitnim obilježjima samostalnih pravnih disciplina te upravne znanosti kao društveno-empirijske discipline. Ta se međuovisnost očituje i u dubini krize koja zahvaća sva tri sustava. S jedne strane, duže od desetljeća opetovano upozoravanje znanstvenih i stručnih krugova o nužnosti upravno-teritorijalne preraspodjele Hrvatske (u smjeru okrupnjavanja JLS-a) ne nailazi na pozitivne odgovore vladajuće političke elite. Stoga se, u cilju jačanja ekonomsko-financijskog kapaciteta JLS-a otvaraju zakonske mogućnosti njihovog apliciranja na fondove Europske unije, zatim strateškog planiranja razvoja potpomognutim novim institucionalnim rješenjima (lokalnim razvojnim agencijama, lokalnim akcijskim grupama, inkubatorima, i sl.), kao i funkcionalnih prilagodbi europskim trendovima (javno-privatno partnerstvo, outsourcing, contracting-out). S druge strane, posljednje u nizu zakonodavnih intervencija u hrvatski porezni sustav, napose one vezane za oporezivanje dohotka, nameću pitanje održivosti fiskalnih pozicija većeg broja hrvatskih JLS-a. Očekivano smanjenje prihoda od poreza na dohodak, jednog od najizdašnijih izvora financiranja JLS-a, uz istovremenu neizvjesnost postizanja željenog cilja zakonskih reformi u obliku povećanja osobne potrošnje i poticanja cjelokupnog gospodarstva, povećava rizike od tzv. „bankrota“ ovih političko-teritorijalnih jedinica. Očekivana pomoć središnje države u rješavanju kriznih situacija također nosi predznak neizvjesnosti, s obzirom na ograničenja daljnjeg povećanja ukupnog javnog duga, koja su se postrožila nakon pristupanja Hrvatske Europskoj uniji. S treće strane, opredjeljenje je novog hrvatskog stečajnog zakonodavstva u nejasnom normativnom odgovoru na pravno-političko pitanje: koji je primarni cilj stečajnog postupka i u čiju se korist on vodi? Ovo je stoga što se kroz stečajni postupak „prelamaju“ interesi više zainteresiranih osoba (vjerovnika, radnika, vlasnika kao i širi društveni interesi). Kako pozitivna stečajna regulativa, za sada, isključuje mogućnost provođenja stečaja nad imovinom jedinca lokalne samouprave, štoviše nikakva ex post pravna rješenja ne postoje u slučaju da lokalna jedinica postane insolventna, autori analiziraju i opravdanost proširenja pasivne stečajne sposobnosti na jedinice lokalne samouprave. Kompleksnost predmeta istraživanja i postavljeni zadaci uvjetovali su izbor metoda pa je u istraživanju korišten metodološki pristup koji obuhvaća proučavanje domaće i strane literature, odgovarajućih zakonskih propisa, kao i analizu pozitivne i strane sudske prakse., In the complex conditions of a market-oriented economy the Croatian public sector inevitably faces challenges that cannot be analysed only within traditional ambits of a single legal discipline. Accordingly, authors of this paper approach the local government issues by acknowledging the complementarity between insolvency law and tax law – traditionally recognized as distinct legal disciplines – as well as administrative science as a socio-empirical discipline. Their interrelationship is exposed by the depth of the crisis encompassing all of the three scientific areas. First, repeated warnings, issued from academic circles, on the necessity of an administrative-territorial reform in Croatia in the direction of consolidation of local government have been largely ignored by the political elites. Thus, the attention has turned to identifying other instruments apt for strengthening the economic and financial capacity of subnational units. Namely, there are rising possibilities of application for the EU funding, but also for strategic development planning backed up by the new institutional patterns (local development agencies, local action groups, business incubators etc.) and for functional adjustments following European trends (e.g. public-private partnerships, outsourcing, contracting-out). Second, most recent legislative interventions in Croatian tax system – in particular in the individual income tax area – necessarily call for a re-examination of the local government fiscal balances. While the realization of the overall objectives of these interventions (e.g. incentivizing household consumption and economic growth) is uncertain, it will certainly lead to substantial revenue loss for subnational units, thus increasing their insolvency risks. At the same time, anticipated assistance from the central government level may be withheld, due to the more stringent budgetary constraints in the post-EU accession period. Third, in the insolvency law area the Croatian legislator has not yet provided a clear answer on what the primary aim of insolvency proceedings is and whom it benefits. These questions are important having in mind the built-in conflicting interests of different stakeholders (e.g. shareholders, creditors, employees, general public). At the moment, Croatian legal framework does not recognize the possibility for conducting municipal insolvency proceedings nor any other ex post approaches to this issue. Accordingly, the authors analyse whether such approach could be justified in the future. The methodological approach was determined by the complexity of the paper objective. Accordingly, the authors rely on scientific literature, pertinent statutory provisions and judicial practice in Croatia and in other countries (Hungary and USA) that have opted for a different approach to the subnational insolvency issue.

Jedno od najaktualnijih pitanja u svijetu poreza 21. stoljeća nastanak je i razvoj novih modela međudržavne administrativne suradnje u poreznim stvarima. Naime, paralelno s izbijanjem svjetske financijske krize 2008. godine države počinju primjenjivati potpuno nove metode suradnje, primarno radi suzbijanja onih oblika porezne evazije vezanih uz tzv. porezne oaze. U tom smislu prekretnicu predstavlja donošenje jednoga saveznog zakona u SAD-u 2010. godine (engl. Foreign Account Tax Compliance Act ; FATCA). Proteklo razdoblje obilježava intenzivno sklapanje posebnih sporazuma između SAD-a i drugih svjetskih država, usmjerenih implementaciji osnovnih instituta propisanih FATCAom. Dodatno, FATCA je imala učinak katalizatora međunarodne suradnje u području razmjene porezno relevantnih informacija, čiji je rezultat i stvaranje tzv. globalnog standarda razmjene informacija pod okriljem OECD-a. Navedeni aktualiteti neminovno utječu i na hrvatski porezno-pravni okvir. Cilj je ovoga rada prikazati novi hrvatski normativni okvir razmjene informacija u poreznim stvarima, zadanog prije svega globalnim kretanjima u tom području. Posebna se pozornost posvećuje FATCA-i, s obzirom na to da su temeljni instituti ovog propisa postali uzor za novi, multilateralni pristup tematiziranim problemima.

Odluka da se nad jednim trgovačkim društvom otvori stečajni postupak ima dalekosežne posljedice ne samo po njegovo poslovanje, prava zaposlenih, vjerovnika i vlasnika, već i po njegovo financijsko izvještavanje. U navedenom kontekstu trgovačko društvo u stečajnom postupku, kao i svako drugo trgovačko društvo, obvezno je od trenutka otvaranja stečajnog postupka voditi poslovne knjige i sastavljati godišnja financijska izvješća neovisno o tome hoće li postupak biti završen kroz likvidacijski stečaj ili stečajni plan. Za razliku od stečajnog postupka kada društvo mora obvezno sastaviti financijska izvješća i početnu stečajnu bilancu, u predstečajnom postupku nema obveze sastavljanja financijskih izvješća koji bi imali značenje za porezna tijela, za javnu objavu financijskih izvješća i druge svrhe koje inače imaju godišnja financijska izvješća. Stoga je cilj rada analizirati specifičnosti financijskog izvještavanja i ispunjavanja poreznih obveza trgovačkih društava nad kojima je otvoren stečajni postupak.

Company's cross-border transfer of seat represents a controversial issue in the EU because of the differences in Member States’ national legislation on conflict-of-laws and substantive issues. Therefore, the ECJ has dealt with the problem of company's cross- border transfer of real seat in its judgments. ECJ’s case law distinguishes cases of immigration from the cases of companies’ emigration. EU secondary legislation regulates cross-border transfer of registered seat of supranational companies and cross-border mergers of companies. Further obstacle to corporate mobility originates from the application of exit taxes in some Member States, which induces significant costs for cross-border mobility of companies. While exit taxation is regarded as a tool for protection of fiscal sovereignty of home Member States, a question arises as to whether exit taxes are compatible with the freedom of establishment in EU internal market. The ECJ dealt with this problem in the famous National Grid Indus case (C-371/10). It held that the imposition of the exit tax was justified by the overriding reasons of public policy (preservation of the allocation of taxing powers between Member States). On the other hand, it also held that a Member State should offer corporate taxpayers a choice between immediate taxation and tax deferral, whereby it is necessary to take into account subsequent decreases in value. Main aim of this paper is to analyse the limitations that primary and secondary EU legislation place upon Member States’ domestic provisions regulating cross-border transfer of seat, including relevant tax provisions. Particular attention is also given to the legal framework in the Republic of Croatia, newest EU Member State.

Main research question of this thesis is the following: what are the appropriate nexus norms for taxing non-residents' business income, in the light of developments in the contemporary global economy? The answer is provided by conducting a normative legal analysis, i.e. using a value-oriented approach. The thesis focuses on the relationship between a state and persons who are beyond the sphere of its personal sovereignty, i.e. foreign persons. Moreover, it is concerned only with persons who do not have territorial link with the state in the form of fiscal residence, denoting a significant presence in the state territory, often considered as a substitute for personal attachment. Thus, the only legal justification for taxing income of these persons is based on the presumed economic attachment they have with the state, subjecting them to state’s territorial sovereignty. When it comes to taxation of cross-border income, the latter justification is usually referred to as the “source principle”. As a matter of general public international law – as explored in part two of the thesis – states have the right to tax income which is derived from sources within its territory. Because of various reasons – limited administrative abilities and the objective of avoiding potential multiple taxation being the principal ones – enforcement jurisdiction of “source states” is limited both unilaterally, by provisions of domestic law, and bilaterally, by tax treaties. Part three of the thesis provides an overview of nexus requirements enshrined in domestic law of selected countries. Using the comparative research method, four basic approaches (models) have been identified and illustrated on the example of at least one representative country. As far as particular international law of taxation, i.e. tax treaty law, is concerned, it is generally required that the source state refrains from taxing non-resident’s business income unless he/she has a permanent establishment (PE) located in that state. Therefore, the PE requirements, embodied in Art. 5 and Art. 7 of the OECD Model Convention, are analysed in part four of the thesis. Furthermore, deviations from OECD’s PE requirements in tax treaty practice, as well as special distributive rules of tax treaties applicable to some types of business income, are also explored. Part five of the thesis lays down a normative framework used for appraisal of different nexus norms. In doing so, we depart from the general criteria used to evaluate tax policy: 1) tax equity ; 2) tax efficiency and 3) administrability. The content of these abstract ideals is explored in relation to the research problem at hand. Part six of the thesis explores the challenges that modern global economy poses to the above mentioned legal framework. With regard to nexus requirements, such as the PE concept, of special importance are the following: 1) rapid increase in the volume of cross-border trade in services ; 2) advent and expansion of electronic commerce and 3) development of new business models, based on the fragmentation of value added chains. These and other phenomena make the application of traditional nexus norms highly problematic from a policy perspective, as evidenced by special tax planning structures used by taxpayers in order to avoid the PE status in a country. Part seven provides a normative analysis of nexus norms, both those currently contained in international tax law as well as most prominent reform proposals, with the aim to analyse which norms are more appropriate against the backdrop of normative benchmarks explored in earlier parts of the thesis. It is submitted that the PE nexus is inappropriate for taxing non- residents' business income, mainly due to misalignment between the requirements inherent to 'fixed place PE' and 'agency PE' on the one hand and the precepts of tax equity and tax efficiency on the other. It is further submitted that the most desirable way forward is to introduce new nexus requirements in tax treaty law, in the form of a new PE-deeming rule giving far more taxing rights to the so- called “market states”. In this regard the proposal for a “significant presence PE”, new PE-deeming rule based on a de minimis revenue threshold, holds the most promise. It is also pointed out how several instruments may be used to overcome foreseeable administrative difficulties associated with the introduction of a new nexus. Against this backdrop a proposal for a design of new nexus requirements – to be implemented both on tax treaty level and on a domestic level – is presented.

Aktualan trenutak u svijetu međunarodnog oporezivanja obilježava svojevrsna inventura ustaljenih pravila i praksi, koju valja razmatrati u kontekstu posljednje globalne ekonomske krize. Oštrica kritike usmjerena je prema multinacionalnim kompanijama (MNK) i bogatim pojedincima, čije porezno opterećenje, u očima javnosti, nije usklađeno s “pravednim udjelom” u financiranju javnih usluga. Ovakvim i sličnim argumentima, koji sve više dobivaju i političku potporu, nedostaje teorijska snaga, što je u najvećem dijelu vezano za sadržajnu neodređenost načela (porezne) pravednosti. Cilj je ovog rada istražiti sadržaj načela porezne pravednosti u kontekstu međunarodnog poreznog prava. Ovo je načelo jedan od normativnih ideala nacionalnih poreznih sustava te nepobitno mora imati vrijednost i u međunarodnom okruženju. Početna je hipoteza rada da supstancu načela pravednosti u međunarodnom okruženju valja odrediti s obzirom na dimenziju raspodjele ukupne svjetske porezne osnovice između država (tzv. međudržavna pravednost), a ne s obzirom na raspodjelu ukupnog poreznog opterećenja između poreznih obveznika, kao u isključivo domaćem okruženju. To nužno slijedi iz prihvaćanja paradigme državne suverenosti u poreznim stvarima, u skladu s kojom je oblikovan postojeći sustav međunarodnog poreznog prava., Current moment in the realm of international taxation is marked by the overhaul of existing rules and practices, which is inextricably tied to the effects of the latest global economic crisis. In particular, largest multinational corporations (MNCs) and wealthy individuals face criticism due to the growing public perception that they do not pay their “fair share” in taxes for public financing. From a theoretical perspective, such arguments – which are picked up by the politicians – are often devoid of any content, largely due to the inherent vagueness of the principle of tax equity. Main aim of this paper is to explore the contents of the principle of equity, one of the principal normative yardsticks for national tax systems, in the light of international tax law. We start from the hypothesis that the substance of equity in international setting ought to be searched for along the facet of distribution of total world tax base among sovereign states (so-called “inter-nation equity”), rather than along the facet of inter-taxpayer equity, which matters in the exclusively domestic setting. This is a necessary corollary of the acceptance of paradigm of state sovereignty in tax matters, which provides legal underpinning to the existing system of international tax law., Aktuelle Realität der internationalen Besteuerung wird durch eine eigenartige Bestandsaufnahme von geübten Regeln und Tätigkeiten gekennzeichnet, die im Zusammenhang mit der rezenten globalen Wirtschaftskrise zu betrachten ist. Kritik wird vor Allem gegen multinationale Unternehmen und reiche Einzelpersonen gerichtet, deren Steuerlast, vom Gesichtspunkt der Öffentlichkeit aus, mit einem „gerechten Anteil” an Finanzierung der öffentlichen Dienstleistungen nicht in Einklang steht. Derartige und ähnliche Argumenten, die immer mehr auch politisch unterstützt werden, mangeln an theoretischer Kraft, was größtenteils mit inhaltlicher Unbestimmtheit des Grundsatzes der (Steuer)Gerechtigkeit verbunden ist. Das Ziel dieser Arbeit ist es, den Inhalt des Steuergerechtigkeitsgrundsatzes im Zusammenhang mit dem Internationalen Steuerrecht zu untersuchen. Dieser Grundsatz stellt eines der normativen Ideale der nationalen Steuersysteme dar, und sollte deswegen einen unbestrittenen Wert auch im internationalen Kontext haben. Die Ausgangshypothese der Arbeit ist, dass die Substanz des Gerechtigkeitsgrundsatzes im internationalen Kontext vor Allem in Bezug auf die Verteilung der allgemeinen globalen Besteuerungsgrundlage unter den Staaten bestimmt werden sollte (die sog. zwischenstaatliche Gerechtigkeit), und nicht in Bezug auf die Verteilung der allgemeinen Steuerlast auf Steuerpflichtige, wie es in einer ausschließlich einheimischen Umgebung geübt ist. Dies ergibt sich aus der Annahme des Paradigmas der staatlichen Souveränität in Steuerangelegenheiten, nach welchem das gegenwärtige System des Internationalen Steuerrechts gestaltet ist.

Author researches: "Nexus requirements in the taxation of nonresidents' business income: conceptual reconsideration in the global economy context"

Izazovi s kojima se suočava hrvatski javni sektor u kompleksnim uvjetima tržišnog gospodarstva nameću potrebu za analizama koja prelaze tradicionalne granice pravnih disciplina. Autori ovog rada problematici lokalne samouprave pristupaju prepoznajući komplementarnost stečajnog i financijskog prava, po svim bitnim obilježjima samostalnih pravnih disciplina te upravne znanosti kao društveno-empirijske discipline. Ta se međuovisnost očituje i u dubini krize koja zahvaća sva tri sustava. S jedne strane, duže od desetljeća opetovano upozoravanje znanstvenih i stručnih krugova o nužnosti upravno-teritorijalne preraspodjele Hrvatske (u smjeru okrupnjavanja JLS-a) ne nailazi na pozitivne odgovore vladajuće političke elite. Stoga se, u cilju jačanja ekonomsko- financijskog kapaciteta JLS-a otvaraju zakonske mogućnosti njihovog apliciranja na fondove Europske unije, zatim strateškog planiranja razvoja potpomognutim novim institucionalnim rješenjima (lokalnim razvojnim agencijama, lokalnim akcijskim grupama, inkubatorima, i sl.), kao i funkcionalnih prilagodbi europskim trendovima (javno-privatno partnerstvo, outsourcing, contracting-out). S druge strane, posljednje u nizu zakonodavnih intervencija u hrvatski porezni sustav, napose one vezane za oporezivanje dohotka, nameću pitanje održivosti fiskalnih pozicija većeg broja hrvatskih JLS-a. Očekivano smanjenje prihoda od poreza na dohodak, jednog od najizdašnijih izvora financiranja JLS-a, uz istovremenu neizvjesnost postizanja željenog cilja zakonskih reformi u obliku povećanja osobne potrošnje i poticanja cjelokupnog gospodarstva, povećava rizike od tzv. „bankrota“ ovih političko-teritorijalnih jedinica. Očekivana pomoć središnje države u rješavanju kriznih situacija također nosi predznak neizvjesnosti, s obzirom na ograničenja daljnjeg povećanja ukupnog javnog duga, koja su se postrožila nakon pristupanja Hrvatske Europskoj uniji. S treće strane, opredjeljenje je novog hrvatskog stečajnog zakonodavstva u nejasnom normativnom odgovoru na pravno-političko pitanje: koji je primarni cilj stečajnog postupka i u čiju se korist on vodi? Ovo je stoga što se kroz stečajni postupak „prelamaju“ interesi više zainteresiranih osoba (vjerovnika, radnika, vlasnika kao i širi društveni interesi). Kako pozitivna stečajna regulativa, za sada, isključuje mogućnost provođenja stečaja nad imovinom jedinca lokalne samouprave, štoviše nikakva ex post pravna rješenja ne postoje u slučaju da lokalna jedinica postane insolventna, autori analiziraju i opravdanost proširenja pasivne stečajne sposobnosti na jedinice lokalne samouprave. Kompleksnost predmeta istraživanja i postavljeni zadaci uvjetovali su izbor metoda pa je u istraživanju korišten metodološki pristup koji obuhvaća proučavanje domaće i strane literature, odgovarajućih zakonskih propisa, kao i analizu pozitivne i strane sudske prakse.