Popis država iz članka 31. stavka 10. Zakona o porezu na dobit

Odnosno popis država na koji se obračunava porez po odbitku u visini 20%

 

Na temelju članka 31. stavka 10. Zakona o porezu na dobit (Narodne novine broj 177/04, 90/05, 57/06, 146/08 i 80/10), ministar financija donosi

 

                     POPIS DRŽAVA

 

iz članka 31. stavka 10. Zakona o porezu na dobit:

 

Redni

broj                  DRŽAVA                                                                 KOD

 

1             Američki Djevičanski otoci (US Virgin Islands)                     VI

2             Andora (Andorra)                                                                        AD

3             Anguilla                                                                                        AI

4             Antigva i Barbuda (Antigua and Barbuda)                            AG

5             Aruba                                                                                            AW

6             Bahami (Bahamas)                                                                    BS

7             Bahrain                                                                                        BH

8             Belize                                                                                            BZ

9             Bermuda                                                                           BM

10         Britanski Djevičanski otoci (British Virgin Islands)                VG

11         Dominica                                                                                       DM

12         Gibraltar                                                                             GI

13         Grenada                                                                                        GD

14         Guernsey                                                                           GG

15         Jersey                                                                                            JE

16         Kajmanski otoci (Cayman Islands)                                           KY

17         Kukovi otoci (Cook Islands)                                                       CK

18         Liberia                                                                                            LR

19         Liechtenstein                                                                    LI

20         Maršalovi otoci (Marshall Islands)                                MH

21         Monaco                                                                                         MC

22         Montserrat                                                                          MS

23         Nauru                                                                                            NR

24         Niue                                                                                               NU

25         Nizozemski Antili (Netherlands Antilles)                                 AN

26         Otočje Turks i Caicos (Turks and Caicos Islands)                 TC

27         Otok Man (Isle of Man)                                                               IM

28         Panama                                                                                         PA

29         Samoa                                                                                           WS

30         Sejšeli (Seychelles)                                                         SC

31         Sveta Lucija (Saint Lucia)                                                          LC

32         Sveti Kristofor i Nevis (Saint Kitts and Nevis)                         KN

33         Sveti Vincent i Grenadini

    (Saint Vincent and the Grenadines)                                                  VC

34         Vanuatu                                                                                        VU

 

Uplate poreza na dobit po odbitku iz članka 31. stavka 10. Zakona o porezu na dobit vrše na poseban novotvoreni račun: 1864 -   Porez na dobit po odbitku na usluge plaćene osobama koje imaju sjedište izvan Europske unije, a u kojima je opća ili prosječna stopa oporezivanja dobiti niža od 12,5% (čl. 31. st. 10. Zakona).