Test samostalnosti preduzetnika utvrđuje da li preduzetnik zaista posluje samostalno ili je u prikrivenom radnom odnosu sa nalogodavcem. U tekstu objašnjavamo kome se test primenjuje, 9 kriterijuma nesamostalnosti i kako se oporezuje priho
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The independence test determines whether entrepreneurs and lump-sum entrepreneurs should be taxed as independent contractors or whether their income should be reclassified as other income due to a dependent relationship with a client.
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