Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework

This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion and fraud. The paper then describes how general anti-avoidance rules work. The paper gives an overview of Croatia’s tax system, including the measures the country already has to combat tax avoidance, and concludes that a general anti-avoidance rule is necessary. The paper draws on the experiences of countries with legal systems similar to that of Croatia to suggest the form that a Croatian general anti-avoidance rule should take.tax, tax avoidance, tax evasion, shams, Croatia, abuse of rights, general anti-avoidance rule, Constitution.

The role and importance of long-term fiscal planning

There is reason to hope that long-term fiscal planning can still be effective in New Zealand.IntroductionMany countries now require the regular publication of longterm fiscal projections, looking at the potential long-term costs of government spending programmes. In New Zealand, section 26N of the Public Finance Act 1989 (as amended in 2004) requires the Treasury to publish a Statement on the Long-Term Fiscal Position at least every four years. Under the act, such statements must look out at least 40 years. Their contents are the responsibility of the secretary to the Treasury (rather than the minister of finance), and the Treasury is required to use ‘its best professional judgments’ in assessing the fiscal outlook and potential risks.It is also obliged under the act to ensure that ‘all significant assumptions underlying any projections’ are included in the statement. Aside from these parameters, the act is silent on the matters to be covered, giving the Treasury considerable flexibility over the process employed to produce such documents, including the nature and extent of any consultation with external experts, the wider policy community and interested stakeholders. Since the requirement for such statements was introduced in 2004 the Treasury has published three reports. The most recent of these – Affording Our Future – was released in July 2013. Against this backdrop, this article considers:the nature of long-term fiscal planning; why long-term fiscal planning is important; why a legislative requirement for such planning is desirable; whether long-term fiscal planning actually achieves its goals; some of the uncertainties involved in long-term fiscal planning; and the potential for long-term planning in areas beyond fiscal ones

Treba li Hrvatska opće pravilo za sprječavanje zakonitog izbjegavanja porezne obveze? Prijedlog promjena važećega hrvatskog zakonodavstva

U radu se razmatra bi li Hrvatska imala koristi od uvođenja općeg pravila za sprječavanje zakonitog izbjegavanja porezne obveze u porezni sustav. Rad sadržava pregled fenomena zakonitog izbjegavanja porezne obveze te razlikuje taj koncept od povezanih koncepata nezakonitog izbjegavanja porezne obveze i prividnih pravnih poslova. U radu je zatim opisano djelovanje općeg pravila za sprječavanje zakonitog izbjegavanja porezne obveze. Rad daje pregled hrvatskoga poreznog sustava, uključujući mjere koje Hrvatska već ima za suzbijanje zakonitog izbjegavanja porezne obveze te se zaključuje da je opće pravilo za sprječavanje zakonitog izbjegavanja porezne obveze potrebno. Rad se oslanja na iskustva država s poreznim sustavima sličnim hrvatskome, da bi uputio na to kakav bi oblik hrvatsko opće pravilo za sprječavanje zakonitog izbjegavanja porezne obveze trebalo imati

Constitutional Statutes and Implied Repeal: The Thoburn Decision and the Consequences for New Zealand

The United Kingdom case of Thoburn v Sunderland City Council suggests that there might be statutes that may not be impliedly repealed because of their "constitutional" status. This article examines the Thoburn decision and considers its implications for both the United Kingdom and New Zealand. This article questions whether Thoburn can be applied directly to New Zealand’s constitutional situation, and in particular whether New Zealand even has statutes that might be called "constitutional". The role of the New Zealand Bill of Rights Act 1990 is considered, as is the case of R v Pora, which can be seen as New Zealand’s forerunner to Thoburn.The article also examines the broader significance of the Thoburn decision and its implications for parliamentary sovereignty. Thoburn can be seen as a mid-point between the traditional supremacy of Parliament and a more rights-based jurisprudence because it protects rights without fettering Parliament’s ability to legislate

Does Croatia Need a General Anti-Avoidance Rule? Recommended Changes to Croatia’s Current Legislative Framework

This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion and fraud. The paper then describes how general anti-avoidance rules work. The paper gives an overview of Croatia’s tax system, including the measures the country already has to combat tax avoidance, and concludes that a general anti-avoidance rule is necessary. The paper draws on the experiences of countries with legal systems similar to that of Croatia to suggest the form that a Croatian general anti-avoidance rule should take

Does Croatia Need a General Anti-Avoidance Rule? Recommended Changes to Croatia’s Current Legislative Framework

This paper considers whether Croatia would benefit from the introduction of a general anti-avoidance rule into its tax system. The paper gives an overview of what tax avoidance is and differentiates the concept from the related concepts of tax evasion and fraud. The paper then describes how general anti-avoidance rules work. The paper gives an overview of Croatia’s tax system, including the measures the country already has to combat tax avoidance, and concludes that a general anti-avoidance rule is necessary. The paper draws on the experiences of countries with legal systems similar to that of Croatia to suggest the form that a Croatian general anti-avoidance rule should take

Constitutional Statutes and Implied Repeal: The Thoburn Decision and the Consequences for New Zealand

The United Kingdom case of Thoburn v Sunderland City Council suggests that there might be statutes that may not be impliedly repealed because of their "constitutional" status. This article examines the Thoburn decision and considers its implications for both the United Kingdom and New Zealand. This article questions whether Thoburn can be applied directly to New Zealand’s constitutional situation, and in particular whether New Zealand even has statutes that might be called "constitutional". The role of the New Zealand Bill of Rights Act 1990 is considered, as is the case of R v Pora, which can be seen as New Zealand’s forerunner to Thoburn.The article also examines the broader significance of the Thoburn decision and its implications for parliamentary sovereignty. Thoburn can be seen as a mid-point between the traditional supremacy of Parliament and a more rights-based jurisprudence because it protects rights without fettering Parliament’s ability to legislate

Jurisprudential Perspectives of Taxation Law: Manifesto

No description supplie

Maori settlement of New Zealand: The Anthropocene as a process

The lateness and prominence of Polynesian colonisation of New Zealand make it an ideal place to investigate the Anthropocene. We review the Anthropocene as a process and the information needed to understand the consequences of ongoing human-environmental interaction. Elsewhere in the world, a lengthy history complicates the ability to differentiate between the impact of people on the environment and the consequences of engagement. In New Zealand, engagement is not only of short duration but the landmass has a long coastline, with numerous offshore islands. These characteristics provide the scope to study the impact of engagement where it is particularly discernible. We introduce one such island, Ahuahu (Great Mercury Island). Upon arrival, Polynesian colonists found a temperate, geologically complex land covered in forest, populated by a diverse endemic flora and fauna. They knew how to produce crops and exploit wild food sources but had to rapidly adapt to new conditions marginal to production and new technological possibilities. The New Zealand case study allows consideration of whether the processes involved in creating the phenomena described by the Anthropocene are global, directional and inevitable, or are due to local, small-scale changes related to particular forms of production by Maori, and their capacity to construct environmental change.Fieldwork on Ahuahu is supported by the Fay and Richwhite families through Sir Michael Fay and a grant from the Auckland Foundatio