Karanovic & Nikolic

Tax Newsletter — Serbia: rulebooks on tax balance and tax returns for corporate taxpayers and entrepreneurs

The Serbian Ministry of Finance has passed new rulebooks on the form and content of tax balance and tax return for corporate taxpayers and sole entrepreneurs. In addition, the ministry has issued a separate rulebook that prescribes the arm’s-length interest rates for 2013 and an official explanation of the manner in which transfer pricing rules should be applied…

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