The Kosovo government is reportedly consulting on draft legislation that includes several corporate income tax law amendments. These include:
- The introduction of a 10% tax on dividend income, as well as 10% withholding tax;
- A reduction in the loss carry-forward period from six years to four years
- The introduction of new tax holiday incentives;
- The elimination of the special 10% deduction on new equipment or equipment first placed in service in Kosovo where the equipment has been acquired or …