Tax Alert July 2019

• 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

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