Show simple item record

dc.creatorŽivković, Lidija
dc.creatorDemirović, D.
dc.date.accessioned2024-03-11T15:14:12Z
dc.date.available2024-03-11T15:14:12Z
dc.date.issued2020
dc.identifier.issn0014-3138
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1221
dc.description.abstractIn this article, the authors examine recently introduced legislative amendments in Serbia establishing a tax incentive regime for the knowledge-based economy. With the aim of supporting businesses doing R&D in Serbia, the following tax incentives were instituted: an IP box, double deduction of R&D expenditures, a tax credit for investments in innovative start-ups and a beneficial treatment of employee stock option plans. This article analyses these incentives in detail.en
dc.rightsrestrictedAccess
dc.sourceEuropean Taxation
dc.titleSerbia Introduces New Tax Incentives to Boost the Knowledge-Based Economyen
dc.typearticle
dc.rights.licenseARR
dc.citation.epage90
dc.citation.issue2-3
dc.citation.other60(2-3): 85-90
dc.citation.spage85
dc.citation.volume60
dc.identifier.rcubconv_3356
dc.identifier.scopus2-s2.0-85159290850
dc.type.versionpublishedVersion


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record