Serbia has 60 tax agreements in force, as reported in its response to the Peer Review questionnaire. 22 of those agreements, the agreements with Austria, Belgium, Canada, Denmark, Finland, France, Georgia, India, Ireland, Israel, Lithuania, Luxembourg, Malta, the Netherlands, Norway, Poland, San Marino, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates and the United Kingdom, comply with the minimum standard.

Serbia signed the MLI in 2017 and deposited its instrument of ratification on 5 June 2018, listing its non-compliant agreements. The MLI has entered into force for Serbia on 1 October 2018.

Serbia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Serbia.


← 1. For its agreements listed under the MLI, Serbia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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