Switzerland and Serbia Amend Double Taxation Agreement of 2005
Published: Tuesday, Sep 19th 2023, 16:40
Mise à jour le : Vendredi, 13 octobre 2023, 14:12
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On Tuesday, Switzerland and Serbia signed a protocol in Belgrade to modify the existing Double Taxation Agreement (DTA) from 2005. The protocol includes a ‘abuse of rights’ clause to ensure that the DTA is not misused, as well as an international standard ‘exchange of information’ clause. The protocol only applies to the Republic of Serbia, not to Montenegro, which still uses the existing agreement. The protocol is intended to ensure that the DTA is not misused and that information is exchanged between the two countries in accordance with international standards. The protocol is also intended to ensure that the DTA is applied fairly and equitably to both countries. The protocol is a result of the dissolution of the former federation of Serbia and Montenegro, which occurred in 2005. The protocol applies only to the Republic of Serbia, not to Montenegro, which still uses the existing agreement.
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