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Preprečevanje izogibanja plačilu davkov v Sloveniji in Nemčiji : magistrska nalogaMiljković, NatašaType of material - master's thesis ; adult, seriousPublication and manufacture - Ljubljana : [N. Miljković], 2018Language - slovenianCOBISS.SI-ID - 16256593
Author
Miljković, Nataša
Other authors
Podlipnik, Jernej, pravnik
Topics
davčno pravo |
davčno izogibanje |
obid zakona |
navidezni pravni posli |
oblikovne možnosti prava |
GAAR |
splošno pravilo proti izogibanju davkom |
SAAR |
specifično pravilo proti izogibanju davkom |
davek od dohodka pravnih oseb |
izbrisna tožba |
ekonomska vsebina pravnega posla |
ekonom |
Slovenija |
Nemčija |
magistrske diplomske naloge |
tax mitigation |
abuse of law |
sham transactions |
law arrangements |
general anti-avoidance rule |
specific anti-avoidance rule |
corporation tax |
economic substance of the transaction |
economic approach |
aim of obtaining a tax advantage
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Library/institution |
City | Acronym | For loan | Other holdings |
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Faculty of Law, Ljubljana | Ljubljana | PRFLJ |
outside loan 1 cop.
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Year | Impact factor | Edition | Category | Classification | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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DRS, in which the journal is indexed
Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Miljković, Nataša | ![]() |
Podlipnik, Jernej, pravnik | 36387 |
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