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 possess the proof of employment [...]
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 unique application of DTTs. This procedure [...]
We want to remind all taxpayers who keep books and determine the property tax by self-taxation, that the deadline for electronic submission of tax returns for legal entities (PPI1 form) [...]
Serbian Ministry of Finance issued on 28 February 2019 new Rulebook which defined the interest rates which are for the purposes of corporate income tax for 2018 considered to be [...]
Unlike previous years, the non-taxable amount for annual income tax for citizens for 2018 will be known at the end of February 2019. Due to the new method for calculation [...]
By entering into bilateral agreements on avoidance of double taxation, in order to properly apply all provisions in the agreement countries are trying to determine the rules on taxation of [...]
On the 8th of January 2019, the Bureau for the Prevention of Money Laundering adopted the Guidelines for determining the Beneficial Ownership of the legal entities and the adjoining Guidelines for [...]
End of 2018 has brought many changes in Serbian tax landscape, making it easier to report accounting versus tax value of fixed assets for the accountants, but also causing huge [...]
Application of Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) from 1 January 2019 to WHT in transactions between Serbian residents and [...]
Cross-border transaction legislation in the region (Bosnia and Herzegovina, Croatia, Macedonia, Montenegro, Serbia) has been one of the main cause of „pain“ for foreign investors over the past decade. The [...]
