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Serbia Publishes Synthesized Text of Tax Treaty with Denmark as Impacted by BEPS MLI — Orbitax Tax News & Alerts

Serbia's Ministry of Finance has published the synthesized text of the 2009 tax treaty with Denmark as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the 2009 Serbia-Denmark tax treaty as follows:

  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2020;
  • with respect to all other taxes levied by Serbia, for taxes levied with respect to taxable periods beginning on or after 1 July 2020; and
  • with respect to all other taxes levied by Denmark, for taxes levied with respect to taxable periods beginning on or after 1 January 2021.

MLI synthesized texts of Serbia's tax treaties can be found on the Ministry of Finance tax treaty webpage.