On 27 July 2023, Serbia published in the Official Gazette Decree No. 78 of July 2023, approving amendments to the Law on Ratification of the Multilateral Convention on the Implementation of Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and related reservation notifications. The main changes relate to the 2011 Indonesia-Serbia Income Tax Agreement and the 2013 Morocco-Serbia Income Tax Agreement, which came into force on 13 December 2018 and 19 April 2022, respectively. Serbia is now required to deposit its updated list of reservations and notifications.
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