Метод новчаног тока (cash flow метод) као потенцијални метод опорезивања финансијских услуга
Cash flow method as a potential method of taxing financial services

Summary/Abstract: Taxation of financial services has always represented one of the most complex areas in the implementation of VAT in every individual country. In addition to the traditional methods (addition method, subtraction method and credit method), an interesting approach that could potentially solve all these problems would be the cash flow method. This paper presents its main characteristics.

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