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Serbia Publishes Synthesized Texts of Tax Treaties with Armenia, Tunisia, Vietnam as Impacted by BEPS MLI

02 January 2024

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Treaty Development

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Serbia-Armenia-Tunisia-Vietnam

Serbia's Ministry of Finance has published the synthesized texts of the tax treaties with Armenia, Tunisia, and Vietnam as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2014 Serbia-Armenia tax treaty: with respect to taxes withheld at source on amounts paid or credited to non-residents,...