Book Launch: Dr Miloš Vasović’s “The Beneficial Ownership Concept in Tax

22 April 2026

On 22 April, a promotion of the monograph by Miloš Vasović, entitled “The Beneficial Ownership Concept in Tax Law”, was held at the Institute of Comparative Law. On this occasion, the key findings of the research in the field of international tax law were presented.

The event was attended by representatives of the Ministry of Finance, the Tax Administration, and the Tax Police, as well as numerous practitioners and attorneys specializing in tax law, thereby confirming the relevance of this topic for both legal theory and practice.

The research findings indicate the need for a more precise statutory definition of the concept of beneficial ownership of income, with the aim of strengthening legal certainty. Such normative clarification would be of importance both for tax authorities and taxpayers, contributing to a more consistent application of tax regulations and a reduction of legal uncertainty in this area.

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