Taxation of foreign income

Porez na dohodak je zajednički porez, a sredstva prikupljena njegovim ubiranjem prihod su županije, grada i općine na čijem području je mjesto prebivališta ili uobičajenog boravišta poreznog obveznika. Porez na dohodak je izravni porez koji se obračunava i plaća istodobno s isplatom oporezivog primitka sukladno odredbama Zakona o porezu na dohodak. Ukupan svjetski dohodak fizičkih osoba, rezidenata Republike Hrvatske, koji taj dohodak ostvare u tuzemstvu i u inozemstvu, a izvor tog dohotka su primici od nesamostalnog rada, samostalne djelatnosti, imovine i imovinskih prava, kapitala i drugih primitaka, podložan je godišnjem oporezivanju u Republici Hrvatskoj. Porezni obveznici koji ostvare dohodak u ili iz inozemstva obvezni su isti prijaviti u Republici Hrvatskoj te Poreznoj upravi dostaviti podatke o ostvarenom dohotku i plaćenom porezu u inozemstvu neovisno o tome da li Republika Hrvatska u skladu s međunarodnim ugovorima ima pravo oporezivanja odnosnog dohotka ili je isti izuzet od oporezivanja u Republici Hrvatskoj. Ugovorima o izbjegavanju dvostrukog oporezivanja dana je nadležnost za oporezivanje različitih vrsta dohotka državi izvora ili državi rezidentnosti te su istima propisane i metode za otklanjanje dvostrukog oporezivanja. Pitanje oporezivanja inozemnog dohotka te utvrđivanje rezidentnosti poreznih obveznika jedna su od glavnih pitanja međunarodnog oporezivanja dohotka.Income tax is a common tax, and the funds collected by collecting it are the income of the county, city and municipality in whose territory the taxpayer's place of residence or usual abode is. Income tax is a direct tax that is calculated and paid at the same time as the payment of taxable income in accordance with the provisions of the Income Tax Act. The total world income of natural persons, residents of the Republic of Croatia, who earn that income at home and abroad, and the source of that income is income from self- employment, self-employment, property and property rights, capital and other income, is subject to annual taxation in Croatia. Taxpayers who earn income in or from abroad are obliged to report it in the Republic of Croatia and to submit to the Tax Administration data on earned income and paid tax abroad, regardless of whether the Republic of Croatia has the right to tax the relevant income in accordance with international agreements. from taxation in the Republic of Croatia. Double taxation treaties give jurisdiction to tax different types of income to the country of origin or the country of residence, and they also prescribe methods for eliminating double taxation. The issue of taxation of foreign income and determining the residence of taxpayers are one of the main issues of international income taxation