Serbia: Ministry of Finance publishes rulebook on arm’s length interest rates for 2017
The Serbian Ministry of Finance adopted the amendments to the Rulebook on arm's length interest rates (the Rulebook) on 10 March 2017. The rulebook contains the prescribed interest rates for taxpayers who had or will have related-party financing
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The Serbian Ministry of Finance issued a rulebook on 16 December, 2016 that is effective 1 January 2017 and applies for purposes of preparing the 2016 tax return. The rulebook is on amendments and changes of the rulebook on the contents of the tax
See MoreLuxembourg: Tax treaty enters into force with Serbia
The income tax treaty between Luxembourg and Serbia entered into force on 27 December 2016. The agreement generally applies from 1 January 2017. Under the provisions of the treaty, the withholding tax limitations to be applicable to the
See MoreDTA between Kazakhstan and Serbia enters into force
The Income and Capital Tax Treaty (2015) between Kazakhstan and Serbia entered into force on 24th November 2016 and generally applies from 1st January
See MoreSerbia: Government planning to changes excise duties on tobacco and coffee
The Serbian government sent a proposal to amend the Excise Duties Law to the parliament on 13 December 2016. The proposal include a gradual increase in the minimum rates of excise duty on tobacco for the period 2017-2020, as prescribed by Council
See MoreSerbia- Armenia tax treaty entered into force
The Income Tax Treaty (2014) between Serbia and Armenia has been entered into force on 3 November 2016 and it generally applies from 1st January 2017. According to the new treaty the maximum withholding tax rate for dividends, interest and royalties
See MoreDTA between Kazakhstan and Serbia ratified
The Income and Capital Tax Treaty (2015) between Kazakhstan and Serbia was ratified by Serbia on 16th November 2015. The treaty was signed on 28th August
See MoreDTA between Kazakhstan and Serbia signed
An Income and Capital Tax Treaty between Kazakhstan and Serbia has been signed on 28th August
See MoreFrance and Serbia Sign Social Security Agreement
France and Serbia signed a social security agreement on 6 November 2014. After in force and effective the agreement will be replaced by the France and former Serbia-Montenegro Social Security Agreement (1950) which was amended in 1967, 1974 and
See MoreTax Treaty Signed between Morocco and Serbia
On 6th June 2013, the Morocco and Serbia tax treaty was signed in Belgrade. The treaty provides: Dividends, interest, and royalties are taxable at a rate of 10 %. 10% business rate on business profits in some circumstances Credit methods are
See MoreCanada-Serbia DTA enters into Force
The revenue agency declared that the Double Taxation Agreement (DTA) between Canada and Serbia has entered into force on October 31, 2013 and it was actually signed on April 27, 2012. On the basis of this agreement, a 5% tax withheld will be levied
See MoreTreaty between Serbia and Vietnam enters into force
The Serbia – Vietnam Income Tax Treaty (2013) entered into force on 18 October 2013,. The treaty generally applies from 1 January 2014. Under the treaty the definition of a permanent establishment generally follows the provisions of the UN Model
See MoreTreaty between Serbia and Vietnam signed
Serbia and Vietnam signed a Double Tax Treaty in Hanoi on 1 March
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