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Serbia Deposits Ratification Instrument for BEPS MLI

06 June 2018

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Treaty Development

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Serbia-OECD

According to an update to the OECD's list of signatories and ratification status, Serbia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) on 5 June 2018. The MLI will enter into force for Serbia on 1 October 2018, but its entry into force for Serbia's covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement. In general, the MLI will enter into force for a particular covered agreement on the first day of the month...