{"id":2609,"date":"2025-11-21T16:51:38","date_gmt":"2025-11-21T15:51:38","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1913"},"modified":"2025-11-21T16:51:38","modified_gmt":"2025-11-21T15:51:38","slug":"placanje-ka-zemljama-poreskog-raja-2","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/placanje-ka-zemljama-poreskog-raja-2\/","title":{"rendered":"Payments to Tax Haven Jurisdictions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2609\" class=\"elementor elementor-2609\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9d8bf5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9d8bf5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38d00f2\" data-id=\"38d00f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a249b2d qu_heading elementor-align-left elementor-widget elementor-widget-tw-heading\" data-id=\"a249b2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tw-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <h2 class=\"qu_heading\">Pla\u0107anje ka zemljama poreskog raja<\/h2>\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c0c357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c0c357\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13db29d\" data-id=\"13db29d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4779539 elementor-widget elementor-widget-text-editor\" data-id=\"4779539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Payments to Tax Haven Jurisdictions<\/h2>\n<p>Tax havens are jurisdictions with low or zero tax rates and often without effective exchange of tax information, which is why they are often used for tax avoidance or tax reduction schemes.<\/p>\n<p>In Serbia, payments of income to non-residents from such jurisdictions are subject to a stricter tax regime. Under the Corporate Income Tax Law, the withholding tax rate on income paid to persons from jurisdictions with preferential tax systems is <strong>25%<\/strong>, instead of the standard 20%.<\/p>\n<p>This rule is intended to discourage the use of tax havens and to ensure a fairer tax treatment by preventing erosion of the tax base and profit shifting to low-tax jurisdictions.<\/p>\n<p>In addition, <strong>double tax treaties cannot be applied<\/strong> with such states, because Serbia does not conclude such treaties with tax haven jurisdictions.<\/p>\n<p>The list of jurisdictions with preferential tax systems can be found on the websites of the Ministry of Finance and the Serbian Tax Administration.<\/p>\n<p>Examples of jurisdictions on the list include Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain, Barbados, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, Gibraltar, Guernsey, the Isle of Man, Jersey, Liechtenstein, Macau, the Maldives, Mauritius, Monaco, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Seychelles, Trinidad and Tobago, Turks and Caicos, Vanuatu and others.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Payments to recipients in jurisdictions with preferential tax systems are subject to stricter Serbian tax treatment, including a 25% withholding tax rate and no application of double tax treaties.<\/p>","protected":false},"author":2,"featured_media":1915,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[57,55,59,61,52,60,54,58,56,53],"class_list":["post-2609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-isplate-nerezidentima","tag-jurisdikcije-sa-preferencijalnim-poreskim-sistemom","tag-kontrola-transfernih-cena","tag-medjunarodno-placanje-usluga","tag-placanje-ka-zemljama-poreskog-raja","tag-poreski-rizici","tag-porez-po-odbitku","tag-prava-kompanija-u-poreskim-rajevima","tag-transakcije-sa-offshore","tag-zemlje-poreskog-raja"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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