|
|
Reference
|
|
|
*** (2010) European tax handbook. Amsterdam: IBFD, 209
|
|
|
*** Significant changes coming to Polish tax laws. http://www.pwc.com/us/en/tax-services/publications/insights/assets/pwc-significant-changes-coming-polish-tax-laws.pdf, 8. decembar 2015
|
|
|
*** New CFC rules put emphasis on significant people functions. http://www.tpweek.com/Article/2979360/New-UK-CFC-rules-put-emphasis-on-significant-people-functions.html, 2. Decembar 2015
|
|
|
*** (2012) Consolidated version of the treaty on the functioning of the European Union. Official Journal of the European Union, C 326/49 of 26 October
|
|
|
*** (2012) Discussion paper on possible future measures against non-cooperative jurisdictions and aggressive tax planning and possible strategy at EU level-seminar, July 17
|
|
|
*** (2010) Council Resolution of 8 June 2010 on coordination of the controlled foreign corporation (CFC) and thin capitalization rules within the European Union. Official Journal of the European Union, C 156/1 of 16 June
|
|
|
*** Controlled foreign corporation rules and developing economies. http://www.fitindia.org/downloads/daniel%20sandler_2004.pdf, 1. decembar 2015
|
|
|
*** Discussion paper on possible future measures against non-cooperative jurisdictions and aggressive tax planning and possible strategy at EU level-seminar, July 17 2012. http://www.step.org/sites/default/files/Policy/ECTaxHave_discussionpaperclean.pdf, 29. novembar 2015
|
|
|
*** (2015) Strengthening CFC rules: Public discussion draft BEPS action. Paris: OECD, 3, 15
|
|
|
*** (2014) Guide to controlled foreign company regimes. London, 20
|
|
2 
|
Adamczyk, L. (2010) The sources of EU law relevant for direct taxation. u: Lang Michael, et al. [ur.] Introduction to European Tax Law on Direct Taxation, Wien: Linde, 23, 28-29
|
|
|
Andersson, S. (2006) CFC rules and double tax treaties. Jönköping: Jönköping International Business School, 13
|
|
|
Bräutigam, S.C., Streif, F. (2015) Decline of CFC rules and rise of IP boxes: How the ECJ affects tax competition and economic distortions in Europe. Mannheim: Centre for European Economic Research, Discussion Paper No. 15-055, 5
|
|
|
Cadbury Schweppes plc Cadbury Schweppes Overseas Ltd v Commissioners of Inland revenue. Case C-196/04
|
|
 
|
Cvjetković, C. (2009) Transferne cene. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 43, br. 1, str. 411-428
|
|
|
Diaz-Berrio, J.L.E. (2011) The fight against tax havens and tax evasion: Progress since London G20 summit and the challenges ahead. Madrid, 21
|
|
2
|
Englmair, V.E. (2010) The relevance of the fundamental freedoms for direct taxation. u: Lang Michael, et al. [ur.] Introduction to European Tax Law on Direct Taxation, Wien: Linde, 66-72
|
|
7
|
Ilić-Popov, G.S. (1995) Osnovica poreza na dobit korporacija. Beograd: Pravni fakultet
|
|
|
O`shea, T. (2007) The UK's CFC rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries: Tax avoidance or tax mitigation. EC Tax Review, 1, 15
|
|
3 
|
Popov, Đ. (2011) Neke karakteristike ofšor poslovanja. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 45, br. 1, str. 39-57
|
|
1
|
Popović, D., Kostić, S.V. (2010) (Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji. Anali Pravnog fakulteta u Beogradu, vol. 58, br. 2, str. 36-59
|
|
42
|
Popović, D.M. (1997) Nauka o porezima i poresko pravo. Budimpešta: COLPI - Constitutional and Legislative Policy Institute, str. 184-191
|
|
|
Ruf, M., Weichenrieder, A.J. (2013) CFC legislation, passive assets and the impact of the ECJ's Cadbury-Schweppes decision. Munich: CESifo, Working Paper No. 4461, 15
|
|
|
Schmidt, K.P. (2014) Are the Danish CFC Rules in Conflict with the Freedom of Establishment?, An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law. European Taxation, January; 8
|
|
17
|
Terra, B., Wattel, P. (2008) European tax law. London: Kluwer Law International
|
|
|
|