Public defense of the doctoral thesis
On 9 May 2016, member of the research team Stjepan Gadžo defended his doctoral thesis titled “Nexus requirements for taxation of non-residents’ business income: a normative analysis in the context of the global economy”, and has thus been promoted to the academic degree of PhD in the area of social sciences, scientific field od law, scientific branch of financial law.
In his thesis, written in English, Mr. Gadžo explores a very topical international tax law issue of the normative regulation of the requirements for a connection (nexus) between a sovereign state and individuals and/or legal persons deriving business income in the territory of that state. The practical aspects of this research come to the fore in companies’ structuring of cross-border business operations, which is of special importance for this research project.
Public defence of Mr. Gadžo’s doctoral thesis, written under the supervision by the research team member Prof. Dr. Nataša Žunić Kovačević, was before the Defence Committee comprised of Prof. Dr. Hrvoje Arbutina, Prof. Dr. Nataša Žunić Kovačević and Prof. Dr. Renata Perić.