1.0Pravni Zapisihttps://www.pravnizapisi.rs/en/Dusan Savichttps://www.pravnizapisi.rs/en/author/dusan/rich600338<blockquote class="wp-embedded-content" data-secret="sGeAqe3ieK"><a href="https://www.pravnizapisi.rs/en/pravni-zapisi-2-2022/9923-2/"></a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.pravnizapisi.rs/en/pravni-zapisi-2-2022/9923-2/embed/#?secret=sGeAqe3ieK" width="600" height="338" title="“” — Pravni Zapisi" data-secret="sGeAqe3ieK" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.pravnizapisi.rs/wp-includes/js/wp-embed.min.js /* ]]> */ </script> PRAVNI ZAPISI • Year XIII • No. 2 • pp. 475-499 CAN WE TALK ABOUT DIGITAL ECONOMY TAXATION WITHOUT IMPROVED ADMINISTRATIVE COOPERATION BETWEEN COUNTRIES? Iva Ivanov Teaching Assistant, University of Union Law School, Belgrade e-mail:iva.ivanov@pravnifakultet.rs . Pravni zapisi, No. 2/2022, pp. 475-499 Original Scientific Article DOI: 10.5937/pravzap0–41045 KEY WORDS digital economy taxation, automatic exchange of information, FATCA, CRS, DAC, OECD MAC, assistance in tax collection ABSTRACT Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still […]https://pravnizapisi.rs/wp-content/uploads/2021/12/Naslovna-2021-02.jpg