Serbia has introduced several corporate tax changes for 2019, which include: The depreciation rules are amended so that all fixed assets must be depreciated on a straight-line basis, with the depreciation rates prescribed as follows: Group I – 2.5% Group II – 10% Group III – 15% Group IV – 20% Group V – 30% For depreciation purposes, it is provided that: Where the depreciation amount determined for accounting purposes is lower than the depreciation amount determined for tax purpose using the above rates, the amount for accounting purposes is recognized as the deductible expense; Fixed assets consisting of immovable...