Serbia
A. Progress in the implementation of the minimum standard
Serbia has 61 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements comply with the minimum standard.
Serbia signed the MLI in 2017 and deposited its instrument of ratification on 5 June 2018, listing its non-compliant agreements. The MLI entered into force for Serbia on 1 October 2018. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Serbia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. For its agreements listed under the MLI, Serbia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).