Taxpayers

Corporate Profit Tax Law

Tax aspect of liquidation of companies

Tax aspect of liquidation of companies have their own specific characteristics in relation to the general corporate tax regime. The most common tax questions which arise regarding the tax aspect of liquidation of companies are: assessment of tax on corporate profit of companies in liquidation and tax treatment of payments of the liquidation surplus. Assessment…
More info »
Corporate Profit Tax Law

Tax incentives – Tax on profit

Taxpayers shall be granted tax incentives for the purpose of achieving economic policy aims relating to the fostering of economic growth. The provisions of the Corporate Profit Tax Law alone shall determine the tax incentives relating to corporate profit tax. Tax incentives in relation to the tax on profits of legal entities are only made by…
More info »
Status and position of the entrepreneur

Entrepreneur or company

Status and position of the entrepreneur and the company is governed by the provisions of the Law on Companies. The entrepreneur, according to the provisions of Article 83 of the Law on Companies, is defined as a natural person with full capacity who is registered in the Business Entities Register and is engaged in a…
More info »
Copyright 2025. © Attorney Dragana Djordjevic | Izrada CodeBay doo