Given the fact that the branch of a foreign legal entity is considered a resident, it is subject to the obligation to provide justification for the payment of funds from the account of the branch maintained at a local commercial bank...
The popularity of digital platforms was boosted by the epidemic, particularly among the natural persons. Yet, it was inevitable that the question of whether legal entities and entrepreneurs could make payments through these platforms arose...
The annual statement of accounts is a regular financial statement on the company’s business operations in the preceding year, submitted by all legal entities and entrepreneurs who are obliged to keep double-entry bookkeeping...
In order to exercise the right to the relief measure, the newly-settled taxpayer must establish an employment relationship on a permanent basis with a qualified employer. From the perspective of the Corporate Income Tax Law, an employer who is a resident of the Republic of Serbia and an employer who cannot be considered a related entity to the employer where...
