Indicator
Corporate Income tax analysis
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| The economy is assessing the impact of the substance-based income exclusion from the GloBE tax base. | ||||||
| The economy is in the process of evaluating to which extent corporations that are within scope of the GloBE Rules face an effective tax rate of at least 15%. | ||||||
| Forward looking corporate effective tax rates are calculated on a regular basis. | ||||||
| Simple statistics on corporate taxation are routinely calculated. | ||||||
| Backward looking corporate effective tax rates are calculated using tax return data. | ||||||
| The economy analyses what drives differences in CIT payments across firms and industries. | ||||||
| Tax return data is used to calculate firm profitability rates across firms in order to verify tax compliance behaviour of businesses. | ||||||
| The economy has implemented the Country-by-Country (CbC) Reporting Package and is using the data for tax policy and administration purposes. *In the process of implementing. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.