prikaz prve stranice dokumenta Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja
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graduate thesis
Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja
2025. urn:nbn:hr:132:184920
Koluder, Dorotea
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Commercial Law, Financial Law, Maritime and General Transport Law

Cite this document

Koluder, D. (2025). Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja (Graduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:184920

Koluder, Dorotea. "Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2025. https://urn.nsk.hr/urn:nbn:hr:132:184920

Koluder, Dorotea. "Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja." Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2025. https://urn.nsk.hr/urn:nbn:hr:132:184920

Koluder, D. (2025). 'Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja', Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 24 February 2025, https://urn.nsk.hr/urn:nbn:hr:132:184920

Koluder D. Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja [Graduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2025 [cited 2025 February 24] Available at: https://urn.nsk.hr/urn:nbn:hr:132:184920

D. Koluder, "Porezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja", Graduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2025. Available at: https://urn.nsk.hr/urn:nbn:hr:132:184920

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Metadata
TitlePorezni tretman dohotka ostvarenog iz inozemstva s primjenom ugovora o izbjegavanju dvostrukog oporezivanja
Title (english)Tax treatment of income earned from abroad with the application of double taxation avoidance agreements
AuthorDorotea Koluder
MentorRenata Perić (mentor)
Committee memberAleksandra Vasilj (predsjednik povjerenstva)
Committee memberMario Vinković (član povjerenstva)
Committee memberRenata Perić (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Commercial Law, Financial Law, Maritime and General Transport Law)
Osijek
Defense date and country2025-01-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Inozemni dohodak je dohodak koji rezident ostvari u inozemstvu ili iz inozemstva. Pri utvrđivanju oporezivog dohotka odredbe međunarodnih ugovora koji su sklopljeni i potvrđeni u skladu s Ustavom Republike Hrvatske, a koji su na snazi, imaju prednost pred odredbama tuzemnog Zakona. Porez koji je rezident platio u inozemstvu na temelju inozemnog dohotka uračunat će se u tuzemni porez na dohodak za svaki pojedinačni inozemni dohodak zasebno. Porez plaćen u inozemstvu može se uračunati samo na temelju potvrde inozemnog poreznog tijela ili za to ovlaštene osobe o uplaćenom porezu u inozemstvu. U svrhu boljeg shvaćanja inozemnog dohotka potrebno je definirati pojmove rezident i nerezident, prebivalište i uobičajeno boravište, objasniti načela i metode dvostrukog oporezivanja te prikazati kroz primjere.
Abstract (english)
Foreign income shall be income which the resident generates abroad or from abroad. When determining taxable, the provisions of international contracts concluded and confirmed in accordance with the Constitution of the Republic of Croatia, and which are in effect, shall prevail over the provisions of the local Act. Tax which a resident has paid abroad on the basis of foreign income shall be included in the domestic income tax for each individual foreign income separately. Tax paid abroad may be included only on the basis of a certificate of the tax paid abroad issued by a foreign tax authority or a person authorised for that purpose. In order to better understand foreign income, it is necessary to define the terms resident and non-resident, residence and habitual residence, explain the principles and methods of double taxation and show them through examples.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:184920
Study programmeTitle: Public Administration
Study programme type: professional
Study level: graduate
Academic / professional title: magistar/magistra javne uprave (magistar/magistra javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2025-02-24 10:23:35