author_orbitax
Orbitax

Share This Article

Serbia Publishes Synthesized Texts of Tax Treaties with Albania and Kazakhstan as Impacted by BEPS MLI

05 January 2021

|

Treaty Development

|

Serbia-Albania-Kazakhstan

Serbia's Ministry of Finance has published the synthesized text of the 2004 income and capital tax treaty with Albania and the 2015 income and capital tax treaty with Kazakhstan 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 2004 Serbia-Albania tax treaty: with respect to taxes withheld at source...