Daily Tax Report: International

Serbia MOF Posts Synthesized Text of DTA, Protocol With Canada

Jan. 27, 2020, 5:00 AM

The Serbian Ministry of Finance Jan. 1 posted online a synthesized text of the 2012 DTA and protocol with Canada and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Dec. 1, 2019. The MLI applies from: 1) Jan. 1 for withholding taxes; and 2) June 1 for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Serbia, Ministry of Finance, 01/01/20]

View Synthesized Text of Serbia-Canada DTA and Protocol, MLI. View Index.

To read the full article log in. To learn more about a subscription click here.