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UK Publishes Synthesized Text of Tax Treaties with Serbia and Slovenia as Impacted by the BEPS MLI

15 October 2018

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Treaty Development

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United Kingdom-Serbia-Slovenia

UK HMRC has published the synthesized text of the 1981 tax treaty with Serbia (former Yugoslavia) and the 2007 tax treaty with Slovenia 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 jointly by the competent authorities of the United Kingdom and Serbia and Slovenia, respectively, and represent their shared understanding of the modifications made to the respective treaties by the MLI. The provisions of the MLI are effective for the respective treaties from: 1 January 2019 for taxes withheld at source; 1 April...