Can artificial intelligence be the author of a film work?

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Artificial intelligence has experienced significant developments in the past decade, thanks to the massive amount of available data, improved computer performance, and the development of new architecture based on deep learning. In contrast to a classic computer program which represents a simple tool for work in the hands of a person and older artificial intelligence […]

Protection of creditors in bankruptcy proceedings: Key rights and strategies

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Bankruptcy represents a legal concept whose purpose is the collective settlement of creditors in the most favourable way, through achieving the greatest possible value of the bankruptcy debtor’s property. It is enforced before the court having the jurisdiction over the company seat of the bankruptcy debtor and is initiated once the company can no-longer settle […]

Tax incentives concerning research and development (R&D)

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In 2018 the Republic of Serbia adopted the Law on the Amendment of the Corporate Income Tax Law („Official Gazette of RS“, no. 95/2018), thereby introducing tax incentives for taxpayers in the field of research and development, that is incentives in the form of increased deductions for research and development expenses, which includes the recognition […]

Liquidated damages and creditors’ rights

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Liquidated damages represent one of the classical institutes of the law of obligations as a security in contractual discipline and aim to provide protection and safety for the creditor, in the sense of securing that the debtor fulfils their contractual obligation. The liquidated damages force the debtor to adhere to that which was agreed, since […]

Phonogram registration and realization of rights to compensation for phonogram announcement

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For the phonogram producer to realize their rights through OFPS, it is necessary to register their phonograms, in a manner and following the procedure set by the Organization itself in line with the Handbook, on phonogram registration and resolving disputed and duplicated phonograms. The evidence proving that a certain person is the phonogram producer or […]

Copyrights and related rights/Phonogram producers’ rights

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Copyrights regulate the relationships emerging from the creation of copyright works in the field of art, literature, profession, and science. Considering their content, we differentiate between moral, property and other copyrights. The subject matter is regulated by the Law on Copyrights and Related Rights (“Official Gazette of RS”, no. 104/2009, 99/2011, 119/2012, 29/2016 – decision […]

Compensation for non-material damage due to injury to reputation and honour

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Injury to reputation and honour has become quite a frequent phenomenon in our society and in everyday life, especially in today’s world of digitalization, social networks, and times when information travels “at the speed of light”. Therefore, the question needs to be asked of what honour is, what reputation is, which ways does injury to […]

Lump-sum taxation of entrepreneurs in the Republic of Serbia

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Taxation of entrepreneurs in the Republic of Serbia is performed in two ways, i.e., either through the system of lump-sum taxation or through the bookkeeping system. This article will briefly investigate the system of lump-sum taxation. Lump-sum taxation is defined by Articles 40 through 42 of the Individual Income Tax Law, and the Decree on […]

Organization of the Compliance Function in the Company

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The Scope of the Compliance Function The scope of the Compliance function encompasses various areas, with examples of regulatory domains that are commonly deemed Compliance-relevant, including: • Fight against corruption (and fraud)• Conflict of interest prevention• Protection of Competition• Consumer protection• Personal data protection• Whistleblower protection and other labor law matters• Prevention of money laundering […]