copy the linklink copied!Serbia

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Serbia has met all aspects of the terms of reference (OECD, 2017[3]) (ToR) for the calendar year 2018 (year in review) that can be met in the absence of rulings being issued.

This is Serbia’s first review of implementation of the transparency framework.

Serbia cannot legally issue any type of rulings within the scope of the transparency framework.

As no exchanges took place, no peer input was received in respect of the exchanges of information on rulings received from Serbia.

copy the linklink copied!Introduction

This peer review covers Serbia’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

copy the linklink copied!A. The information gathering process

As no rulings are issued, this section is not assessed.

copy the linklink copied!B. The exchange of information

As no rulings are issued, this section is not assessed.

copy the linklink copied!C. Statistics (ToR IV)

As no rulings are issued, no statistics can be reported.

copy the linklink copied!D. Matters related to intellectual property regimes (ToR I.4.1.3)

Serbia does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[5]) were imposed.

copy the linklink copied!Summary of recommendations on implementation of the transparency framework

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Aspect of implementation of the transparency framework that should be improved	Recommendation for improvement
	No recommendations are made.

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https://doi.org/10.1787/7cc5b1a2-en

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OECD/G20 Base Erosion and Profit Shifting Project: Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

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