Serbia's Ministry of Finance has published the rulebook on interest rates that are deemed to be at arm's length for related party loans in 2021 (regardless of the year a loan was originally granted). The rates, which vary by taxpayer type, loan term, and the denomination of the loan, are as follows: For banks and leasing companies: 0.67% on short-term loans in RSD; 3.79% on short-term loans in RSD; 2.83% on EUR loans and RSD loans indexed in EUR; 3.94% on USD loans and RSD loans indexed in USD; 2.61% on CHF loans and RSD loans indexed in CHF; 3.96%...