{"id":1918,"date":"2018-12-20T09:56:02","date_gmt":"2018-12-20T09:56:02","guid":{"rendered":"http:\/\/www.confida.rs\/rs\/?p=1918"},"modified":"2020-06-09T14:54:19","modified_gmt":"2020-06-09T14:54:19","slug":"poreski-tretman-autorskih-naknada","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/poreski-tretman-autorskih-naknada\/","title":{"rendered":"Poreski tretman autorskih naknada"},"content":{"rendered":"<p>Putem zaklju\u010denja bilateralnih ugovora o izbegavanju dvostrukog oporezivanja, dr\u017eave potpisnice ugovora u cilju primene svih odredaba ugovora nastoje da ustanove pravila o pravu oporezivanja dohotka i imovine koji su predmet ugovora, odnosno da li je odredbama ugovora pravo oporezivanja dato dr\u017eavi rezidentnosti ili dr\u017eavi izvora.<\/p>\n<p>Republika Srbija je zaklju\u010dila 59 bilateralnih ugovora o izbegavanju dvostrukog oporezivanja gde ubrajamo i sporazum zaklju\u010den sa Izraelom u novembru 2018. godine.<\/p>\n<p>Od tih 59 ugovora, samo tri ugovora (dok \u0160vajcarka ne zavede porez na izvoru na autorske naknade koje se ispla\u0107uju nerezidentima) predvi\u0111aju da se prihod od autorskih naknada koje ostvari rezident druge dr\u017eave ugovornice ne\u0107e oporezovati u Srbiji. Drugim re\u010dima, ukoliko rezidenti Francuske, \u0160vedske ili \u0160vajcarske ostvare prihod od autorskih naknada na teritoriji Republike Srbije isklju\u010divo pravo oporezivanja ima druga dr\u017eava ugovornica u skladu sa odredbama svog poreskog zakonodavstva.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Putem zaklju\u010denja bilateralnih ugovora o izbegavanju dvostrukog oporezivanja, dr\u017eave potpisnice ugovora u cilju primene svih odredaba ugovora nastoje da ustanove pravila o pravu oporezivanja dohotka i imovine koji su predmet [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[35,50],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Poreski tretman autorskih naknada - Confida<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.rs\/rs\/poreski-tretman-autorskih-naknada\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poreski tretman autorskih naknada - 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