The Resource Macedonia - back to classic taxation of profits

Macedonia - back to classic taxation of profits

Label
Macedonia - back to classic taxation of profits
Title
Macedonia - back to classic taxation of profits
Creator
Subject
Language
eng
Summary
After a major reform of corporate income tax legislation in 2009, Macedonia is now making a U-turn. Taxpayers need to prepare to meet the challenges of complying with both the new and old systems. The previous regime introduced tax on corporate profits only upon distribution, instead of taxation of realized profits. In July 2014 the government proposed new corporate income tax law on the basis of the traditional corporate income taxation - i.e. taxation of profits on accrued basis. This article looks at the changes
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Raikov, M
  • Radenkovic, S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • corporate income tax
  • dividend
  • carry-over
  • tax incentive
  • retroactivity
Label
Macedonia - back to classic taxation of profits
Instantiates
Publication
Label
Macedonia - back to classic taxation of profits
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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