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Serbia Publishes Synthesized Text of Tax Treaty with Egypt as Impacted by BEPS MLI

31 December 2020

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Treaty Development

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Serbia-Egypt

Serbia's Ministry of Finance has published the synthesized text of the 2005 income tax treaty with Egypt as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic text of the treaty and the MLI are the only legal texts applicable. The MLI applies for the 2005 Serbia-Egypt tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise...