Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy
Апстракт
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.
Извор:
European Taxation, 2020, 60, 2-3, 85-90Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Živković, Lidija AU - Demirović, D. PY - 2020 UR - https://ralf.ius.bg.ac.rs/handle/123456789/1221 AB - 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. T2 - European Taxation T1 - Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy EP - 90 IS - 2-3 SP - 85 VL - 60 UR - conv_3356 ER -
@article{ author = "Živković, Lidija and Demirović, D.", year = "2020", 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.", journal = "European Taxation", title = "Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy", pages = "90-85", number = "2-3", volume = "60", url = "conv_3356" }
Živković, L.,& Demirović, D.. (2020). Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy. in European Taxation, 60(2-3), 85-90. conv_3356
Živković L, Demirović D. Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy. in European Taxation. 2020;60(2-3):85-90. conv_3356 .
Živković, Lidija, Demirović, D., "Serbia Introduces New Tax Incentives to Boost the Knowledge-Based Economy" in European Taxation, 60, no. 2-3 (2020):85-90, conv_3356 .