Uvodnik

Editorial

SIR*IUS 1/2013

Bonitete in drugi dohodki fizičnih oseb z vidika obremenitve z dajatvami

Fringe benefits and other income of natural persons from the perspective of tax burdens

SIR*IUS 1/2013

Stalna poslovna enota v Sloveniji in problematika obračunavanja DDV-ja

Fixed establishment in Slovenia and the issue of VAT accounting

SIR*IUS 1/2013

Določanje enotne konsolidirane davčne osnove – izziv EU na davčnem področju

Determination of Common Consolidated Corporate Tax Base – A Challenge for the EU in the Tax Field

SIR*IUS 1/2013

Problematika obračunavanja DDV-ja pri cesiji in odkupu terjatev (nepravi in pravi faktoring)

The issue of VAT treatment of cession and purchase of debts (quasi and true factoring)

SIR*IUS 1/2013

Učinkovito obvladovanje davčnih tveganj v gospodarskih družbah

Effective Tax Risk Management in Companies

SIR*IUS 1/2013

Determination of the Tax Basis of a PE

The New OECD-Approach

SIR*IUS 1/2013