Croatia/Macedonia/Serbia - Tax Incentive Regimes in Croatia, FYR Macedonia and Serbia – Should They Compete?
- I. Kireta
- European Taxation, 2013 (Volume 53), No 5
- 9 April 2013
The author, in this article, compares the tax incentive legislation and other investment incentives of three post-Yugoslav Republics that are now EU accession countries, namely Croatia, Serbia and (FYR) Macedonia, and provides recommendations regarding possible harmonization of such incentives and opportunities for mutual agreement modelled after the MERCOSUR common market union.