Category

Tax
Corporate Income Tax (CIT) Amendments to the CIT Law now permit that the financial year may differ from the calendar year, subject to the approval of the Ministry of Finance...
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Regulation of lending Banking monopoly rules. There is a fairly strict banking monopoly law limiting lender activities in Serbia. However, there are methods of lending available to foreign lenders. Regulatory distinction...
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DERIVATIVES In 2007, the Serbian Tax Authority opined that the amount payable by resident to non-resident under interest rate swap is regarded as payment of interest subject to withholding tax...
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As part of the financial stabilization package accompanying the latest arrangement struck between the Serbian Government and the IMF, the Serbian Parliament amended several tax laws with the aim of...
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