Beneficial ownership of income as an antiabusive measure in Serbian Tax Law
The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is envisaged in Treaties for the avoidance of Doub...
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| Format: | Article |
| Language: | English |
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Faculty of Law, Niš
2020-01-01
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| Series: | Zbornik Radova Pravnog Fakulteta u Nišu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2020/0350-85012088217V.pdf |