{"id":1205,"date":"2025-04-17T08:12:13","date_gmt":"2025-04-17T08:12:13","guid":{"rendered":"https:\/\/milosavljevic-dabetic.rs\/?p=1205"},"modified":"2025-04-17T08:51:31","modified_gmt":"2025-04-17T08:51:31","slug":"the-importance-of-double-taxation-treaties-in-serbia","status":"publish","type":"post","link":"https:\/\/milosavljevic-dabetic.rs\/sr\/the-importance-of-double-taxation-treaties-in-serbia\/","title":{"rendered":"Zna\u010daj ugovora o izbegavanju dvostrukog oporezivanja u Srbiji"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1205\" class=\"elementor elementor-1205\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49ba9d25 e-flex e-con-boxed e-con e-parent\" data-id=\"49ba9d25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e2bfc96 elementor-widget elementor-widget-text-editor\" data-id=\"6e2bfc96\" 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<p>\u00a0<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-1222 size-full\" src=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1.jpg\" alt=\"\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1.jpg 1920w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1-300x169.jpg 300w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1-1024x576.jpg 1024w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1-768x432.jpg 768w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1-1536x864.jpg 1536w, https:\/\/milosavljevic-dabetic.rs\/wp-content\/uploads\/2025\/04\/Article-Img-The-Importance-of-Double-Taxation-Treaties-in-Serbia-1-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p><p>Me\u0111unarodno dvostruko oporezivanje, odnosno njegovo izbegavanje, sve vi\u0161e dobija na zna\u010daju kako u svetu, tako i u Republici Srbiji, s obzirom na sve intenzivnije investiranje kapitala u Republiku Srbiju, otvaranje stranih firmi, u\u010de\u0161\u0107e stranih firmi u procesu privatizacije, zapo\u0161ljavanje stranih lica, uklju\u010divanje Republike Srbije u me\u0111unarodne finansijske transakcije, i dr.<\/p><p class=\"translation-block\">Iz navedenog proizilazi, da je Republika Srbija, kao i sve dr\u017eave, zainteresovana da putem zaklju\u010denja ugovora o izbegavanju dvostrukog oporezivanja (u daljem tekstu: UIDO), prvenstveno sa dr\u017eavama koje su njeni najzna\u010dajniji ekonomski partneri, a zatim i sa drugim dr\u017eavama, elimini\u0161e problem me\u0111unarodnog dvostrukog oporezivanja i time olak\u0161a uklju\u010denje u me\u0111unarodnu podelu rada i intenzivira svoje ekonomske i finansijske odnose na svetskom planu.<\/p><p>Ovo je posebno va\u017eno u sada\u0161njim uslovima zna\u010dajnih promena u okviru reforme privrednog i poreskog sistema kojom se u Republici Srbiji stvaraju novi uslovi poslovanja na principima dobiti, tr\u017ei\u0161nosti i jednakog tretmana svih vidova vlasni\u0161tva.<\/p><p>Zaklju\u010deni UIDO nakon potvr\u0111ivanja u Narodnoj skup\u0161tini Republike Srbije, postaju integralni deo doma\u0107eg poreskog zakonodavstva i imaju primat nad pravom Republike Srbije.<\/p><p class=\"translation-block\">Istovremeno, pravilna primena UIDO je od posebnog zna\u010daja i za rezidente Republike Srbije (isplatioce  prihoda koji se oporezuju po odbitku) koji imaju obavezu da obra\u010dunaju, obustave i uplate porez, kao i da podnesu propisanu poresku prijavu, u skladu sa pozitivnim zakonskim propisima (u koje, nakon potvr\u0111ivanja u Narodnoj skup\u0161tini Republike Srbije, spadaju i UIDO).<\/p><p>\u00a0S obzirom na izneto, mo\u017eemo konstatovati:<\/p><p class=\"translation-block\">- da razvoj ekonomskih odnosa sa inostranstvom kao posledicu ima pove\u0107ano interesovanje stranih partnera za zaklju\u010denje UIDO (zbog povoljnijih uslova za investiranje u Republiku Srbiju, prodaje autorskih prava i tehni\u010dkih unapre\u0111enja, davanja zajmova, i dr.);<\/p><p>- da u Republici Srbiji ja\u010da svest o ulozi i zna\u010daju bilateralnih UIDO, prvenstveno sa zemljama koji su njeni najzna\u010dajniji ekonomski partneri;<\/p><p class=\"translation-block\">- da su UIDO korisni i u interesu preduze\u0107a (pravnih lica) i gra\u0111ana (fizi\u010dkih lica) a, naro\u010dito, zbog podsticanja zajedni\u010dkih ulaganja i obezbe\u0111enja da poreske olak\u0161ice koje se daju inostranim ulaga\u010dima ovi i, prakti\u010dno, koriste, a ne dr\u017eavni fiskusi tih zemalja;<\/p><p>\u00a0- da su, iz dana u dan, sve prisutnija pozitivna iskustva nastala u primeni zaklju\u010denih UIDO;<\/p><p class=\"translation-block\">S obzirom na izneto, u mogu\u0107nosti samo da na\u0161im klijentima, u ve\u0107oj meri nego \u0161to je to slu\u010daj sa onima koji to nisu, omogu\u0107imo da samostalno (kao i uz na\u0161u pomo\u0107) primenjuju odredbe UIDO, ispravno izvr\u0161avaju svoje poreske obaveze i, istovremeno, kompaniji obezbede zna\u010djane u\u0161tede.<\/p><h5><a href=\"https:\/\/milosavljevic-dabetic.rs\/sr\/contact\/\">Kontaktirajte nas za savete o va\u0161im poreskim pitanjima.<\/a><\/h5><h6><i>Informacije sadr\u017eane u ovom tekstu nisu pravni savet na bilo koju konkretnu temu, ve\u0107 su pru\u017eene zarad op\u0161te informisanosti \u010ditaoca.<\/i><\/h6><p><!-- \/wp:paragraph --><\/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\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0 The international double taxation, namely its avoidance, becomes more important both worldwide and in the Republic of Serbia, due [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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