Draft legislation was submitted to Serbia's National Assembly (parliament) on 20 November 2018 that includes new depreciation rules, the introduction of an IP regime, and other changes. The measures include: Changes to the depreciation rules so that all fixed assets must be depreciated on a straight-line basis instead of just real estate (Group I) – depreciation rates are prescribed as follows: Group I – 2.5% Group II – 10% Group III – 15% Group IV – 20% Group V – 30% The repeal of the 10% of total revenue restriction on the deduction of advertising and marketing expenditure; The introduction...