URN_NBN_SI_DOC-EOQWPCFW

1 1/13 Kazalo stran Dr Marjan Odar UVODNIK 3 Ema Čad BONITETE IN DRUGI DOHODKI FIZIČNIH OSEB Z VIDIKA OBREMENITVE Z DAJATVAMI 5 Fringe benefits and other income of natural persons from the perspective of tax burdens Karmen Demšar STALNA POSLOVNA ENOTA V SLOVENIJI IN PROBLEMATIKA OBRAČUNAVANJA DDV-JA 34 Fixed establishment in Slovenia and the issue of VAT accounting Brigita Franc DOLOČANJE ENOTNE KONSOLIDIRANE DAVČNE OSNOVE – IZZIV EU NA DAVČNEM PODROČJU 46 Determination of Common Consolidated Corporate Tax Base – A Challenge for the EU in the Tax Field Saša Jerman PROBLEMATIKA OBRAČUNAVANJA DDV-JA PRI CESIJI IN ODKUPU TERJATEV (NEPRAVI IN PRAVI FAKTORING) 75 The issue of VAT treatment of cession and purchase of debts (quasi and true factoring) Darija Šinkovec UČINKOVITO OBVLADOVANJE DAVČNIH TVEGANJ V GOSPODARSKIH DRUŽBAH 97 Effective Tax Risk Management in Companies