Tekstovi vezani za korporativno pravo

In accordance with Article 21i of the Individual income tax law, employer which as part of its activity on the territory of the Republic, carries out research and development, is released from the obligation to pay 70% of the calculated and withheld tax from the wages of employees who are directly engaged in research and development activities, in proportion to the time that such employees spend on research activities and development in relation to full-time work. Article 45z of the Law on Compulsory Social Insurance Contributions prescribes that the employer  which, as part of its activity in the territory of the Republic, carries out research and development, is released from the obligation to pay 100% of the contribution for mandatory…