Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy
dc.creator | Živković, Lidija | |
dc.creator | Demirović, D. | |
dc.date.accessioned | 2024-03-11T15:14:12Z | |
dc.date.available | 2024-03-11T15:14:12Z | |
dc.date.issued | 2020 | |
dc.identifier.issn | 0014-3138 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1221 | |
dc.description.abstract | In 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.rights | restrictedAccess | |
dc.source | European Taxation | |
dc.title | Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy | en |
dc.type | article | |
dc.rights.license | ARR | |
dc.citation.epage | 90 | |
dc.citation.issue | 2-3 | |
dc.citation.other | 60(2-3): 85-90 | |
dc.citation.spage | 85 | |
dc.citation.volume | 60 | |
dc.identifier.rcub | conv_3356 | |
dc.identifier.scopus | 2-s2.0-85159290850 | |
dc.type.version | publishedVersion |
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