The draft Law does not deal with the tax treatment of digital assets, JPM Tax Partner Nikola Đorđević has prepared the analysis of possible treatment taking into account current tax laws of the Republic of Serbia and experiences in OECD countries presented in the report OECD (2020), Taxing Virtual Currencies: An Overview Of Tax Treatments And Emerging Tax Policy Issues, OECD, Paris.
The full text of the analysis can be found HERE.
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