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:
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- 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
BEPS 2.0: OECD Pillar 2, Global Minimum Level of Taxation
Thirty sixth Tax Evening, 26 January 2022
BEPS 2.0: OECD Pillar 2, Global Minimum Level of Taxation
After a brief explanation of the classical nexus rules based on physical presence, designed with the traditional economies in mind, the presentation addressed their main flaws and drawbacks in the context of today’s digitalized economy. As a continuation of the work on BEPS Action 1 and with the intention of remedying the discussed flaws and drawbacks, OECD has, through the Inclusive framework, initiated a reform of rules of international taxation through the implementation of the Pillar 1 and Pillar 2. These initiatives are directed at enabling that the fair share of taxes is paid by MNEs wherever their business activities are located. The presentation analysed the main features and solutions of the Pillar 2 and addressed potential issues that it could raise for the Serbian tax system.
Our speakers at the XXXVI Tax Evening were:
- Prof. Dr. Dejan Popović, Faculty of Law, University of Belgrade
- Mag Dragan Drača, partner at PwC Serbia
Taxation and Gender Equality
Twenty eight Tax Evening, 13 December 2019
Taxation and Gender Equality
Apart from being analysed in a legal andethical (normative) context, gender equality may be considered as an important preconditionof sustainable development of a society. The aim of the XXVIII Tax Evening is to try to grasp the width of the problem of gender equality in our society, as well as to identify the ways in which (even) tax policy may contribute to the solution thereof.
Our speakers at the XXVIII Tax Evening were:
- Prof. Dr. Ivana Krstić, Faculty of Law, University of Belgrade
- Prof. Dr. Ljubinka Kovačević, Faculty of Law, University of Belgrade
- Prof. Dr. Jelena Žarković, Faculty of Economics, University of Belgrade
- Sanja Nikolin, Expert for gender responsible budgeting and activist of Women’s Platform for the Development of Serbia
- Doc. 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
Tax Incentives in the Field of Corporate Income Tax and Personal Income Tax
Thirtieth Tax Evening, 27 February 2020
Tax Incentives in the Field of Corporate Income Tax and Personal Income Tax
Our speakers at the XXX Tax Evening were:
- Mag. Dragan Drača, Director PwC
- Prof. Dr. Svetislav V. Kostić, Faculty of Law, University of Belgrade
Test of Independence and the Accompanying Incentives
Twenty ninth Tax Evening, 30 January 2020
Test of Independence and the Accompanying Incentives
Our speakers at the XXIX Tax Evening were:
- Aleksandar Budić, Financial Director at Totient d.o.o. Beograd
- Prof. Dr. Svetislav V. Kostić, Faculty of Law, University of Belgrade
Proposed set of changes to tax laws
Twenty-seventh Tax Evening, 7 November 2019
Proposed set of changes to tax laws
Our speakers at the XXVII Tax Evening were:
- Dragan Demirović, Assistant to the Minister of Finance for the fiscal system
- Marijan Blesić, Manager of the Group for tax procedure and tax administration
- Jelena Dragojlović, Independent advisor in the Sector for property tax
- Biljana Mirić-Bogdanović, Independent advisor in the Sector for corporate income tax
- Biljana Baucal-Rajić, Independent advisor in the Sector for personal income tax and social security contributions
