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Publikationen

Assoz.Prof. Dr. Nevia Čičin-Šain, LL.M.

I. Monographien

  1. Taxing Uber. // Springer Monograph (Ius Gentium): Uber – Brave New Service or Unfair Competition, 2020.

  2. Tax Treaty Arbitration: Croatian Report. // Kluwer Law International: Tax Treaty Arbitration. (expected in 2019 - accepted for publication in 2020).

  3. “Analyse comparée des dispositifs de lutte contre l'évasion fiscale en droit fiscal croate et français Le cas de l'impôt sur les sociétés”, L.G.D.J, Paris, 408 pages – published book.

  4. The Involvement of Intermediaries in the Collection of European VAT, WU - Tax Law and Policy Series Band 33, 2025.

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II. Beiträge in Sammelbänden und Fachzeitschriften

  1. Place of taxable supply, In: Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), CJEU – Recent Developments in Value Added Tax 2021, Linde, 2023, 199-212.

  2. Controlled Foreign Company Legislation (with Gadžo, Stjepan) In: Chapter 11: Controlled Foreign Company Legislation in Croatia, Hrsg. Georg Kofler, Richard Krever, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, 183-199, 2020.

  3. New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?, World Tax Journal, 11 (2019), 1, IBFD, Amsterdam.

  4. Joint Audits: Applicable Law and Taxpayer Rights, World Tax Journal, 10 (2018), IBFD, Amsterdam.

  5. VAT and private clinics, (in Croatian), Pravo i porezi (Law and taxes), 11/18.

  6. La competence fiscale – book review, A. Kallergis (Dalloz, 2018), Intertax, Kluwer Law.

  7. Tax treaty arbitration – Croatian national report, Rust conference, Burgenland, Austria -  5th to 7th July 2018, Institut für Österreichisches und Internationales Steuerrecht/ Institute for Austrian and International Tax Law WU (Wirtschaftsuniversität Wien/ Vienna University of Economics and Business), IBFD.

  8. “Removal of Administrative Barriers Through the Recent Procedural Simplifications in Slovenia and Croatia”, Danube: Law, Economics and Social Issues Review. 8 (2017), 4; 207-228 (journal article).

  9. “Oporezivanje bitcoin-a” (Taxing bitcoin), Zbornik Pravnog fakulteta Sveučilišta u Zagrebu (Yearbook of the Zagreb Law Faculty).

  10. “Financing Communal Services in View of Good Governance: The Case of Zagreb Holding” in Good Local Governance: Application of European Standards for Local Public Services in France and Croatia / de la Rosa, Stephane ; Lhomme, Didier, Musa, Anamarija (ed.), Bruxelles : Bruylant, 2016, p. 393-426.

  11. “Novi pristup u određenju dobiti stalne poslovne jedinice – pristup OECD-a te implikacije za hrvatsko porezno parvo” (The AOA and its implications for the Croatian Tax Law)” // Zbornik Pravnog fakulteta Sveučilišta u Rijeci (Yearbook of the Rijeka Law Faculty), 37 (2016), 3; p. 1231-1252.

  12. “Trends and Players in Tax Policy: Croatia” // Trends and Players in Tax Policy / Lang, M. et al. (ed.), Amsterdam / The Netherlands : IBFD, 2016. p. 275-299.

  13. “Reflections on the Structure of Croatian Measures for Limiting the Deductibility of Financial Expenses: Efficiency vs Compatibility” // Croatian yearbook of European law & policy. 12 (2016); p. 145-170.

  14. “Vers une mesure générale anti-abus en droit fiscal croate?”, Institut international des sciences fiscales, Aix Marseille – Université.

  15. “A New Approach of the Croatian Tax Administration towards Taxpayers Based on Cooperation Instead of Repression: A True Change in Attitude” // Croatian and comparative public administration : a journal for theory and practice of public administration,. 4 (2016), p. 847-866.

  16. “Alternative Dispute Resolution in Tax Law: Utopia or Solution?”, Collected Papers of Zagreb Law Faculty, 64 (2014.), 3; 1847-1913.

  17. “Proposed amendments to the EU taxation system of income deriving from interest”, conference proceedings organized by the     Faculty of Economics in Rijeka, 17- 19 April 2013, in Opatija, Croatia.

  18. “Legal aspects of mediation in the Republic of Croatia”, Pravnik, 44, 88 (1), 2010.

  19. Joint and Simultaneous Audits, in: Pasquale Pistone (Hrsg.), Tax Procedures, 151-175. Amsterdam: IBFD, 2020.

  20. VAT Treatment of Sharing and Gig Economy: Approach of the European Union – Selected Issues, in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), CJEU – Recent Developments in Value Added Tax 2022, Linde, forthcoming.

  21. Mandatory Disclosure Rules in Croatia (with Vanja Martinovic), in Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer/Szudoczky (eds), Mandatory Disclosure Rules, 2023, 283.

  22. Tax Reporting by Online Platforms: Operational and Fundamental Implications of DAC7 and the OECD Model Rules (with Juan Manuel Vázquez), in Weber (ed), The Implications of Online Platforms and Technology for Taxation, 2023, 9.

  23. Newly Proposed VAT Rules for Sharing Economy Platforms – some Fine-Tuning Needed? Kluwer Tax Blog, 22 March 2023.

  24. Apple, Amazon, Airbnb and Uber as Deemed Suppliers in EU VAT: Same Obligation, But Not the Same Rights?, World Tax Journal 2025, 293-327.

  25. Bourse Erasmus+ (Case C 277/23) - is there any room left for Member States to legislate in the field of direct taxes?,  in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer, & R. Szudoczky (eds), CJEU - Recent Developments in Direct Taxation 2024, 239-252.

  26. The Changing Role of Professional Privileges in European Tax Law, Intertax, 2025.

  27. The Impact of Tax Treaties on International Mobility of Work in Croatia (with Željko Martinović, Dalibor Legac), Mobility of Work, 2022, 223-249.

  28. VAT Treatment of Sharing Economy and Gig Economy within the EU, in KLPRSSSSK. (ed),  CJEU - Recent Developments in Value Added Tax 2022, 68-105.

  29. DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare? (with Joachim Englisch), Intertax 2022, 7-27.

  30. Justice, Equality and Tax Law (with Mario Riedl), Series on International Tax Law, 2022.

  31. Chapter 11: Implementing the Multilateral Instrument in Croatia (with Dalibor Legac, Zeljko Martinovic), in IBFD (ed), The Implementation and Lasting Effects of the Multilateral Instrument, IBFD 2021, 100-115.

  32. The Implementation and Lasting Effects of the Multilateral Instrument: General Report, in G. Kofler, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (eds), The Implementation and Lasting Effects of the Multilateral Instrument, IBFD 2021, 1-38.

  33. National Report Croatia: Tax Treaty Arbitration (with Željko Martinović), in Lang et al. (eds), Tax Treaty Arbitration, IBFD 2020, 243-262.

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