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Serbia Publishes Synthesized Texts of Tax Treaty with Hungary as Impacted by BEPS MLI

30 December 2021

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Treaty Development

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Serbia-Hungary

Serbia's Ministry of Finance has published the synthesized text of the 2001 income and capital tax treaty with Hungary as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2001 Serbia-Hungary tax treaty: with respect to taxes withheld at source on amounts paid or credited to...