“Pausal” is a term that refers to an entrepreneur who has chosen a lump sum taxation system, payment of taxes and social contributions. Unlike entrepreneurs
The Ministry of Finance published the Rulebook on conditions and the method of excluding qualified income from corporate income tax base (the Rulebook) on 9
The Ministry of Finance published the Rulebook on conditions and method of exercising the right to recognition of costs directly related to research and development
The following conditions must be fulfilled in order to exercise the right to the exemption: The foreigner must be employed in his own country and
End of June is the expiry date for a grace period for off-shore jurisdictions in implementing economic substance requirements. The OECD document “Resumption of Application
On 25 April 2019, the Tax Authorities issued an official notice to the Serbian Chamber of Commerce regarding the issue employee’s transportation cost taking into
The Ministry of Finance published the Explanation regarding Mutual Agreement Procedure (“MAP”) as per Double Taxation Avoidance Treaties (“DTTs”). MAP as per DTTs is an international procedure which provides a
There has been a dilemma in practice if the transporter of goods is obliged to determine if the transport fee is included in an import
There has been a dilemma in practice if the transporter of goods is obliged to determine if the transport fee is included in an import
The Draft Law on Alternative investment funds has been put on public debate. In Serbia, there isn’t currently Law on Alternative Investment Funds only the Law on