Tax newsletter: Serbia — July 2013
Following the last amendments to the tax laws (which we covered in our tax news from June 2013), the Ministry of Finance has since prepared several rulebooks to help implement the amended legal provisions.
Among these, the Rulebook on Transfer Pricing is the most important. Other rulebooks of the Ministry prescribe new forms of tax returns for tax payable on capital gains and income from the lease of movable and immovable assets, and newly introduced withholding tax on income from the sale of scrap and waste. In the area of personal income tax new forms of tax returns have been introduced for personal income tax, mandatory social security contributions and property tax.
The Republic of Serbia continues to expand the network of treaties on the avoidance of double taxation (DTT). The DTT with the United Arab Emirates will begin to apply starting from 1 August 2013, while the law on the ratification of the DTT between Serbia and the Kingdom of Morocco, which was signed on 6 June in Belgrade, is currently before parliament…
Click on the link below to read the rest of the Karanovic & Nikolic briefing.
Sign in or Register to continue reading this article
It's quick, easy and free!
It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.Register now
Why register to The Lawyer
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.
More relevant to you
To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.
News from Karanovic & Nikolic
News from The Lawyer
Briefings from Karanovic & Nikolic
Corporate and personal income tax, social security contributions and property tax are among the sectors to be affected.
The insurance sector in South Eastern Europe has undergone considerable change in recent years.
Analysis from The Lawyer
‘Exotic’ investors and opportunities for legal work beyond M&A feature in The Lawyer’s high-level roundtable debate on south-east Europe
Croatia is about to enter the EU, but the path to integration may not be smooth for the Balkan states