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A number of corporates whose directors are not employed but engaged on no-remuneration management contracts have reported unusual requests by tax inspectors in response to their exercise of legal right...
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Serbia has recently amended the Companies’ Act to introduce a legal framework for employee stock option plans (“ESOPs“) in limited liability companies (“LLCs“). Although the Parliament passed the law on...
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New Montenegrin Labour Act introduces important changes to the regulation of employment. 1. The maximum duration of fixed-term contract is extended to 36 months Although the basis for conclusion of...
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Employees in Serbia have been traditionally entitled by law to reimbursement of costs of commuting to and from work in the amount capped at the price of public transportation ticket,...
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Background Despite ideological and legal differences between the social partners (employers’ and trade unions) that emerged in the course of its drafting, the Staff Leasing Act (“Act“) was finally adopted...
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The Serbian government has sent to the National Assembly a bill on the amendments to the personal income tax and social contributions laws. The new rules are supposed to apply...
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The Ministry of Finance has finally reversed its own 2007 opinion which incorrectly held that gross payments on a notional amount under an interest rate swap agreement between a Serbian...
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The new legislation on liquidation proceedings in Republika Srpska (Zakon o likvidacionom postupku “Official Gazette of Republika Srpska”, no. 82/19) (“New LPA“) comes into force on 12 October 2019. It...
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On 23 September 2019, the Serbian Prime Minister announced a reform of taxation of self-employed sole entrepreneurs. The new rules are supposed to become effective as of 1 January 2020....
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Recently, the National Bank of Serbia (NBS) has refused to certify a report on amended loan agreement between a foreign bank and a Serbian corporate borrower because the original loan...
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