On 19 April 2018, the National Assembly approved the law for the ratification of the multilateral convention to implement tax treaty related measures to prevent BEPS (MLI). The agreement will enable Serbia to implement international tax cooperation initiatives, including the automatic exchange of Country-by-Country (CbC) reports under the BEPS Action 13. The MLI will generally enter into force for a particular Serbian covered agreement (tax treaty) on the first day of the month following a three month period after both parties to a covered agreement have deposited their ratification instrument.
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France: Senate approves Multilateral Instrument (MLI)
Transfer Pricing Brief: April 2018
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