The Resource Personal income taxation of nonresidents in Serbia

Personal income taxation of nonresidents in Serbia

Label
Personal income taxation of nonresidents in Serbia
Title
Personal income taxation of nonresidents in Serbia
Creator
Subject
Language
eng
Summary
Under Serbian law, residents are liable to tax on their worldwide income, while nonresidents are subject to taxation only on the income generated in the territory of Serbia. This article examines the personal income taxation of nonresident individuals in Serbia and attempts to address some of the most relevant questions about this subject, including tax residence of individuals, domicile, center of business and personal interests, residency criteria, individuals sent abroad, dual residents, tax liability of nonresidents, administration of tax, and double tax treaties
Citation source
In: Tax notes international. - Arlington. - Vol. 46 (2007),
http://library.link/vocab/creatorName
Kostíć, S.V
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • non-resident
Label
Personal income taxation of nonresidents in Serbia
Instantiates
Publication
Label
Personal income taxation of nonresidents in Serbia
Publication

Library Locations

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