Serbia Amending BEPS MLI Reservations and Notifications

Serbia has published Decree No. 78 of 27 July 2023 in the Official Gazette, which approves amendments to the law ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the related reservations and notifications. The main amendments are in relation to the 2011 Indonesia-Serbia income tax treaty and the 2013 Morocco-Serbia income tax treaty, which entered into force on 13 December 2018 and 19 April 2022, respectively.…