On 19 April 2018, Serbia's National Assembly approved the law for the ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Serbia signed on 7 June 2017. The MLI will generally enter into force for a particular Serbian covered agreement (tax treaty) on the first day of the month following a three month period after both parties to a covered agreement have deposited their ratification instrument. Once in force, the provisions of the MLI will generally apply for a covered agreement from 1 January of the year following its entry into force in...