author_orbitax
Orbitax

Share This Article

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

04 January 2021

|

Treaty Development

|

Serbia-Russia

Serbia's Ministry of Finance has published an updated synthesized text of the 1995 income tax treaty with Russia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The updated version has been published to reflect Russia's deposit on 30 April 2020 of its notification confirming the completion of its internal procedures for the entry into effect of the MLI for several tax treaties, including the treaty with Serbia. The notification confirming the completion of internal procedures is required because Russia has taken the reservation that for the MLI to...