Daily Tax Report: International

Serbia MOF Posts Synthesized Text of DTA, Protocol With Luxembourg

Jan. 27, 2020, 5:00 AM

The Serbian Ministry of Finance Jan. 1 posted online the synthesized text of the 2015 DTA and protocol with Luxembourg and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Aug. 1, 2019. The MLI applies from: 1) Jan. 1 for withholding taxes; and 2) Feb. 1 for all other taxes. The synthesized text is to facilitate MLI application to the DTA but isn’t a source of law. [Serbia, Ministry of Finance, 01/01/20]

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

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