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Proposed Amendments to Tax Laws – Fall 2021

Thirty fifth Tax Evening, 16 November 2021

Proposed Amendments to Tax Laws – Fall 2021

The discussion covered proposals for amendments to the Personal Income Tax Law, Mandatory Social Security Contributions Law and The Corporate Income Tax Law.

Our speakers at the XXXV Tax Evening were:

  • Dr Dragan Demirović, Assistant Minister, Serbian Ministry of Finance
  • Dejan Mraković, LL.M, lawyer
  • Prof. Dr. Svetislav V. Kostić, Faculty of Law, University of Belgrade

Codified Rulebook on Value Added Tax

Thirty fourth Tax Evening, 28 April 2021

Codified Rulebook on Value Added Tax

The thirty third Tax Evening was dedicated to the analysis of the novelties brought about by the new consolidated Rulebook on Value Added Tax, which will be effective as of 1 July 2021.

Our speakers at the XXXIV Tax Evening were:

    • Filip Kovačević, Director at Deloitte Serbia
    • Pavle Kutlešić, Senior Manager at Deloitte Serbia
    • Nebojša Jovanović, Manager at Deloitte Serbia
    • Slobodan Trivić, USAID

Taxation of Digital Assets

Thirty third Tax Evening, 30 March 2021

Taxation of Digital Assets

After a brief overview of the regulatory framework applicable to digital assets introduced by the Law on Digital Assets, speakers addressed the question of tax treatment of digital assets, more specifically its VAT, personal income tax and corporate income tax treatment. Finally, accounting treatment for digital assets was discussed.

Our speakers at the XXXIII Tax Evening were:

  • Dušan Romčević, Securities Commission of the Republic of Serbia
  • Prof. Dr. Svetislav V. Kostić, Faculty of Law, University of Belgrade

Transfer Pricing in the Context of the COVID-19 Pandemic

Thirty-second Tax Evening, 25 February 2021

Transfer Pricing in the Context of the COVID-19 Pandemic

Our speakers at the XXXII Tax Evening were:

  • Mag. Dragan Drača, Partner PwC
  • Jelena Miljković, Director KPMG
  • Mirjana Petkov, Senior Manager PwC
  • Goran Lazović, Privredni savetnik

Estimation of Undeclared Income by Comparing the Amount of Income Declared and the Asset Value Increase for the Relevant Tax Period (Tax Base Cross-Estimation)

Thirty-first Tax Evening, 26 January 2021

Estimation of Undeclared Income by Comparing the Amount of Income Declared and the Asset Value Increase for the Relevant Tax Period (Tax Base Cross-Estimation)

Our speakers at the XXXI Tax Evening were:

  • Doc. Dr. Stjepan Gadžo, Faculty of Law University of Rijeka
  • Doc. Dr. Ilija Vukčević, University Donja Gorica, Podgorica
  • Sanjin Pita, Partner PTA Sarajevo
  • Mag. Đorđe Marilović, Faculty of Law, University of East Sarajevo
  • Prof. Dr. Svetislav V. Kostić, Faculty of Law, University of Belgrade