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.
TY - 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
UR - https://hdl.handle.net/21.15107/rcub_ralf_1221
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, https://hdl.handle.net/21.15107/rcub_ralf_1221"
}
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 .
