Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Yugoslavia: Admissible taxes

Admissible for credit under the agreement

CREDIT IS ONLY AVAILABLE FOR TAXES (`POREZ’ OR `DAVEK’ OR `DANOK’).

CREDIT IS NOT AVAILABLE FOR CONTRIBUTIONS (`DOPRINOSI’).

Tax and contributions on income of organisations of associated labour (porez i doprinosi iz dohotka organizacija udruzenog rada).

Tax and contributions on personal income derived from dependent personal services (porez i doprinosi iz licnog dohotka iz radnog odnosa).

Tax and contributions on personal income derived from agricultural activities (porez i doprinosi iz licnog dohotka od poljoprivredne delatnosti).

Tax and contributions on personal income derived from independent economic and non-economic activities (porez i doprinosi iz licnog dohotka od samostalnog obavljanja privrednih i neprivrednih delatnosti).

Tax on personal income derived from copyrights, patents and technical improvements (porez iz licnog dohotka od autorskih prava, patenta i technickih unapredjenja).

Tax on income from capital and capital rights (porez na prihod od imovine i imovinskih prava).

Tax on total income of citizens (porez iz ukupnog prihoda gradjana).

Tax on profits of foreign persons derived from investments in a domestic organisation of associated labour for the purposes of joint business operations (porez na dobit stranih lica ostvarenu ulaganjem u domacu organizaciju udruzenog rada za svrhe zajednickog poslovanja).

Tax on profits of foreign persons derived from investment projects (porez na dobit stranih lica ostvarenu izvodjenjem investicionih radova).

Tax on income of foreign persons derived from passenger and cargo transport (porez na prihod stranih lica ostvaren od prevoza putnika i robe).