Serbia
At a glance
| Corporate Income Tax Rate | ...% |
| Tax rate applied on capital gains | ...% |
| Tax rate applied on branch profits | ...% |
| Other taxes (e.g. local or state tax) | yes/no |
| Withholding taxes (standard rates) | |
| on dividends | ...% |
| on branch profit remittance | ...% |
| on interest | ...% |
| on royalties | ...% |
| Loss carry back period | ...years |
| Loss carry forward period | ...years |
Introduction
Serbia, officially the Republic of Serbia (Serbian: Republika Srbija), is a landlocked country located at the crossroads of Central- and Southeastern Europe, covering the southern lowlands of the Carpathian basin and the central part of the Balkans. Serbia borders Hungary to the north; Romania and Bulgaria to the east; the Republic of Macedonia to the south; and Croatia, Bosnia and Herzegovina, and Montenegro to the west; its border with Albania is disputed. Serbia's capital city, Belgrade, is among the most populous in Southeastern Europe. Serbia is a member of the United Nations, Council of Europe, BSEC, and will preside over the CEFTA in 2010. Serbia is classified as an emerging and developing economy by the International Monetary Fund and an upper-middle income economy by the World Bank WTO accession is expected in 2010. Serbia has a high Human Development Index and Freedom House in 2008 listed Serbia as one of the few free Balkan states. The country is also an EU membership applicant and a neutral country. (Source: Wikipedia)
Publications
