РЕЗИДЕНТСТВО ФИЗИЧКИХ ЛИЦА У СРПСКОМ ПОРЕСКОМ ПРАВУ
TAX RESIDENCE OF INDIVIDUALS UNDER SERBIAN TAX LAW

Summary/Abstract: The article deals with the conditions for tax residence of the individuals under Serbian tax law. The author explains the concept of residence based taxation, i.e. the unlimited tax liability; and scrutinizes the provisions of the Serbian Personal Income Tax Law which lays down the rules on tax residency of the individuals. In addition, the author examines actual application of these rules; and gives a proposal for their sound improvement. What follows is a comprehensive analysis of the concept of residency under the double taxation agreements signed by the Republic of Serbia. In the end, the author reflects on the interplay of the national tax law and the tax treaties, as there is a difference between the conditions for tax residence of the individuals under national law, and under the treaties that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory.

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