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Serbia Publishes Synthesized Texts of Tax Treaties with Belgium, Georgia, and the Netherlands as Impacted by the BEPS MLI

17 January 2020

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Treaty Development

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Serbia-Belgium-Georgia-Netherlands

Serbia's Ministry of Finance has published the synthesized texts of the tax treaties with Belgium, Georgia, and the Netherlands 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: 1980 Belgium-Serbia (former Yugoslavia) 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...