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Lithuania’s Personal Income Tax Exemption for Shares Acquired Under Share Option Agreements

The Parliament of Lithuania has adopted amendments to the law on personal income tax that will exempt certain share option agreements from personal income tax....more

Croatian Income Tax Reform Changes Target Freelancers

Law amendments made recently within the fourth Croatian tax reform have targeted the position of freelancers by introducing stricter requirements over the way they set up their business activities to continue to receive...more

Serbia’s New So-called 'Independence Test'

The latest amendments to the Law on Personal Income Tax in December 2019 introduced an obligation to apply and implement the so-called “independence test” for entrepreneurs....more

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