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Serbia Updates Rulebook on Transfer Pricing Including Requirements for CbC Reports

|Approved Changes|Serbia
Serbia

Serbia has published an updated Rulebook on Transfer Pricing as per amendments published in the Official Gazette on 1 October 2021. Some of the main amendments include additional detail on the Country-by-Country (CbC) reporting requirements in Serbia, which were introduced from 2020 for MNE groups meeting the standard EUR 750 million annual consolidated revenue threshold. This includes confirm…

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