Tax Alert July 2019

 New Rulebooks adopted

Milan Lažetić, Manager in Tax
7/30/2019
In this issue:
  • Rulebook on exercising the right to tax relive based on organization of recreation, sports events and activities for employees.
  • Rulebook on exercising the right to tax relief for the employee's earnings on the basis of own shares that employee acquires without compensation or at a preferential price
  • Rulebook on the conditions and method of exempting qualified income from the corporate income tax base
  • Rulebook on the conditions and method of exercising the right to recognize costs directly related to research and development in the tax balance sheet in the double amount
  • The Rulebook on the conditions and method of exercising the right to tax credit for investments in the share capital of a newly
  • Amendments to the Law on Mandatory Social Security Contributions in Montenegro established company performing innovative activities

TO READ FULL TEXT ON ENGLISH CLICK HERE.

TO READ FULL TEXT ON SERBIAN CLICK HERE.