在南斯拉夫,外国公司具有下列情况之一者必须缴纳税款: (1)在南斯拉夫本国企业内有金融投资的; (2)在南斯拉夫开展投资工作的;以及 (3)运送旅客和货物到南斯拉夫的。对上述前两种情况,根据所得利润征税,而对第三种情况,则根据运送旅客和货物的实际收入征税。因此,支付税款的理由是经济上的——如果计划中的利润或收入未达到预期的情况,征收税款的理由也不复存在。 In Yugoslavia, foreign companies are subject to tax on the following conditions: (1) Financial investments in Yugoslav domestic enterprises; (2) Investment in Yugoslavia; and (3) Delivery of passengers and cargo to Yugoslavia . For the first two cases mentioned above, taxes are levied on the profits derived, while in the third case, taxes are levied on the basis of the actual revenue from the transport of passengers and goods. Therefore, the reason for paying taxes is economic - if the planned profits or incomes do not meet the expectations, the reasons for tax collection cease to exist.