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Corporate Income Tax Tax credit abolished The amendments abolish tax credit for investments into fixed and intangible assets. Tax credits earned until 31 December 2013 remain in force. Personal Income...
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The supervisory board of “Elektromreža Srbije” (Serbian transmission system operator) (hereinafter: “EMS”) has adopted, and the Serbian Regulatory Agency for Energy has approved, Rules for Allocation of Cross-border Transmission Capacities...
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The supervisory board of “Elektromreža Srbije” (Serbian transmission system operator) (hereinafter: “EMS”) has adopted, and the Serbian Regulatory Agency for Energy has approved, Rules for Allocation of Cross-border Transmission Capacities...
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BDK Tax associate Miloš Krstić participated in the Maastricht International Transfer Pricing Summit held in Brussels, Belgium on 10 October 2013 in organization of the Centre for Taxation of the...
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The new Montenegrin Law on Electronic Communications aligns the Montenegrin regulatory framework with the 2009 European Regulatory Framework for Electronic Communications. The came into force on 7 August 2013. It...
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Osnivački akt jednočlanog društva s ograničenom odgovornošću Obaveza notarske obrade osnivačkog akta kod jednočlanog društva s ograničenom odgovornošću zamjenjena je obavezom notarske ovjere potpisa osnivača na osnivačkom aktu. Osnivački ulog...
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Increased threshold for mandatory takeover offer The percentage of voting shares held in the target company that triggers mandatory takeover offer is increased from 25% to 30% of total number...
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The National Bank of Serbia amended its Decision on Transactions with Financial Derivatives (Odluka o obavljanju poslova sa finansijskim derivatima, “Official Gazette of the Republic of Serbia”, No. 85/2011) to...
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On 12th July 2013, the Ministry of Finance issued the Rulebook on transfer pricing and arm’s length methods applicable to determination of prices in related-party transactions (“Rulebook”). The Rulebook implements...
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Corporate Income Tax Permanent Establishment Provisions concerning permanent establishment (PE) are amended by specifying in Article 3 of the Law that the profits of a PE are taxed in the...
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