Transfer pricing in Serbia: Facing a sobering reality
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 1991 and follows its development through to the pres...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2017-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2017/0003-25651704075K.pdf |