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Serbia Publishes Synthesized Texts of Tax Treaties with Canada, Ireland, and Luxembourg as Impacted by the BEPS MLI

10 January 2020

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Treaty Development

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Serbia-Canada-Ireland-Luxembourg

Serbia's Ministry of Finance has published the synthesized texts of the tax treaties with Canada, Ireland, and Luxembourg as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the treaties as follows: 2012 Canada- Serbia Tax Treaty - MLI applies: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020; and with respect to all other taxes levied by a Contracting State, for taxes levied with respect...