Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Kostić Svetislav V."'
Autor:
Kostić Svetislav V., Jerinić Jelena
Publikováno v:
Pravni Zapisi, Vol 14, Iss 2, Pp 358-383 (2023)
The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspe
Externí odkaz:
https://doaj.org/article/e111b0a839ff40179243e119282c32a9
Autor:
Kostić Svetislav V.
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss 4, Pp 1147-1162 (2022)
The COVID-19 pandemic has accelerated the development of flexible forms of work, those forms of work that have essentially been enabled by the development of modern technologies. In the case of flexible forms of work, evasion of taxes and, perhaps mo
Externí odkaz:
https://doaj.org/article/229eeed8747b4d6e85c57142570e96b7
Autor:
Kostić Svetislav V.
Publikováno v:
Pravni Zapisi, Vol 13, Iss 1, Pp 212-239 (2022)
In this paper the author focuses on the question of the tax treatment of same-sex partnerships in comparison to the treatment provided for heterosexual marriages and common law partnerships (extramarital unions) in the Serbian law. Namely, different
Externí odkaz:
https://doaj.org/article/ad82220227534043b579f86345bb83e7
Autor:
Kostić Svetislav V., Vuković Danilo
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 67, Iss 1, Pp 67-92 (2019)
In this paper the authors deal with the crucial question of the ability of the Serbian institutions and society to apply adequate scrutiny with respect to the enactment of tax legislation. After providing a description of the current Serbian law-maki
Externí odkaz:
https://doaj.org/article/df8a0208b48b4459b3d59f28cbfe7462
Autor:
Kostić Svetislav V.
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 66, Iss 3, Pp 250-267 (2018)
This paper deals with the problems which emanate from the lack of respect for the concept of gross salary in the process of drafting tax incentives for employers at the level of salary tax and mandatory social security contributions in Serbia. The au
Externí odkaz:
https://doaj.org/article/9bd4e4a7e49149b7909203752afd59fb
Autor:
Popović Dejan, Kostić Svetislav V.
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 66, Iss 4, Pp 38-55 (2018)
This article shows that the principle of legality of a tax norm is not exhausted in its 'source' component (i.e. that the norm is enacted by parliament) but also encompasses the 'content' element - a set of requirements for it to be deemed as good la
Externí odkaz:
https://doaj.org/article/dfc838c5ac534ec6bdca9a7effc8fc4e
Autor:
Milošević Miloš, Kostić Svetislav V.
Publikováno v:
Pravni Zapisi, Vol 8, Iss 2, Pp 249-266 (2017)
The VAT treatment of transactions between head office and branch varies depending on the territorial spread of the taxpayer. If the head office and the branch are within the borders of one tax jurisdiction, their transactions are nontaxable since the
Externí odkaz:
https://doaj.org/article/0ca9b317aad14666ba8e094ee8e2c3f1
Autor:
Kostić Svetislav V.
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 65, Iss 4, Pp 75-90 (2017)
This paper attempts to systematize the basic pillars of Serbian policy in the area of corporate income taxation of related party transactions (transfer pricing). The author looks at the very first Serbian transfer pricing legislation introduced in 19
Externí odkaz:
https://doaj.org/article/81f7fc19d8034e43be1f33aa35af416f
Autor:
Kostić Svetislav V.
Publikováno v:
Anali Pravnog Fakulteta u Beogradu, Vol 62, Iss 3, Pp 135-150 (2014)
This paper deals with the nationality non-discrimination provision in Serbian double taxation treaties. First the author analyses the historical development of the nationality non-discrimination clause found the in the OECD Model Tax Convention and i
Externí odkaz:
https://doaj.org/article/a6c4e954d3034921af5bb1add443ed22
Autor:
Kostić, Svetislav V.
Publikováno v:
Pravni zapisi / Union University Law School Review. (1):212-239
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1057274