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Serbia Publishes Synthesized Text of Tax Treaties with Indonesia and South Korea as Impacted by BEPS MLI

23 December 2020

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Treaty Development

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Serbia-Indonesia-Korea, Rep of

Serbia's Ministry of Finance has published the synthesized texts of the 2011 income tax treaty with Indonesia and the 2016 income tax treaty with South Korea as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable. The MLI applies for the 2011 Serbia-Indonesia tax treaty: with respect to taxes withheld at source on amounts paid...