AmCham Macedonia Summer 2017 (Issue 54) - Page 23

Analysis Summer 2017 / Issue 54 New Clarity on Tax Treatment of Consultant-related Expenses + New Donation Incentives Fair and simple tax regulations are central to a vibrant economy built on trust and integrity of markets, dynamic companies and commu- nities where business and people thrive. Such regulations enable busi- nesses to grow while making a fair contribution toward public services. Though there are a number of ben- efits to the last amendments, it will be interesting to see, nonetheless, whether this is the beginning of a trend toward greater clarity result- ing from enhanced cooperation between the government and busi- ness community. At the end of 2016, the Gov ЦW&VBVFVBFR6'&FP6RF4BrVffV7FfR0bV'#rvRvvƖv@GvbFW6R6vW2b'F7V FW&W7BBFVF&VVfBF6W2v&r6VF66FFbG&7'FF`67VFG0&6F2V"FR֖7G'bf6RVFVBFR'VV&'r67VFr6'&FP6RFBfFrFV&PFF&VFVBFWV6W2f 66FFrBG&7'Fp67VFG2BFW"VЧVW2vW&f&v&f"6F2v2vV6PFWfVVB66Rf"6RFPrFW&R2&VV6gW6@667FV7FRG&VFVB`7V6WV6W2&7F6RFR6vR6R&WB&W76RF62g&FR'W6W706VGB'F7V&ǒg&f&VvfW7F'2vfP&V6VFǒVFW&VBB&RWFrFV"W&F26VFЦ7V66W2&WFVǒ&WV&R&fW76Bv7F707W'Bg&VVRWW'G2f"vVVB6W'f6W2rֆrG&6fW"'W6W72Gf6'G&r7V6ƗVB6W"Чf6W2g&VvVW'2&6FV7G2BFRƖRfƗ6WfFBWG6W&6p6W'f6RVFW"@w&BF&F67VFr6P6&7FW6FBWG6W&6p7WW'f6"@w&BF&F67VFr6PFRfvrWF2ǖrFRWp'VW2&WV&RGFVF㠮( "FR6W'f6W2&fFVB'FRVVRW7B&PF&VvǒF7VVFVBFV7W&RFV"&W FG&VFVC( "FRWr'VW2ǒFWV6W2&VFVBF&F6FV0B6FV67VFG2WVǓ( ,*FW6RWV6W2v7F&R7V&V7BFPW'66RFFF6VFfW2f"7'G0FRFR#bVFVB66VFVBV&W"bWrF6VFfW2f"6FF2Ff&W27'G2&v旦ЧF2BFWFW22fw3( "WFCR&VGV7FbFR67VFVBFbFPvfVFFFFR7'G2fVFW&FB6VFǖ26֗GFVS( "WFSR&VGV7FbFR67VFVBFbFPvfVFFFfF&666W"6V'3( "WFCR&VGV7FbFR67VFVBFbFPvfVFFF&6WF&6V'3( "WFCR&VGV7FbFR67VFVBFbFPvfVFFFF&6V'3( "WF3RR&VGV7FbFR67VFVBFbFPvfVFFFFW"7'G26V'2BFW"7'G3( "WFR&VGV7FbFR67VFVBFbFPvfVFFF7FfRǖ2FWFS( "WFRR&VGV7FbFR67VFVBFbFPvfVFFF7FfRFWFRǖ27'G3@( "WFRR&VGV7FbFR67VFVBFbFPvfVFFF7'G26V"FB6( B&v旦V@FVwVR66VFvP#0