International treaty

Serbia: tax treaties

Tax treaties and related documents between the UK and Serbia.

• From: HM Revenue & Customs
• Published: 2 March 2014
• Last updated: 12 October 2018 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention - in force

PDF, 239 KB, 41 pages

1981 Yugoslavia/UK Double Taxation Convention - in force

https://www.gov.uk/government/publications/bosnia-herzegovina-tax-treaties

Details

Synthesised Text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention

The 1981 Yugoslavia/UK Double Tax Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

• 1 January 2019 for taxes withheld at source
• 1 April 2019 in the United Kingdom for Corporation Tax
• 6 April 2019 in the United Kingdom for Income Tax and Capital Gains Tax
• 1 April 2019 for all other taxes levied by Republic of Serbia for taxable periods beginning on or after that date

1981 Yugoslavia/UK Double Taxation Convention - in force

The double taxation convention between the UK and Yugoslavia came into force on 16 September 1982.

The convention is effective from 1 January 1983 and continues to apply to Serbia and Bosnia-Herzegovina. It applied to Croatia until 1 January 2016, when it was replaced.

The agreement came into effect in the UK from:

• 1 April 1983 for Corporation Tax
• 6 April 1983 for Income Tax and Capital Gains Tax

Published 2 March 2014
Last updated 12 October 2018 + show all updates

1. 12 October 2018

   Synthesised text of the Multilateral Instrument and the 1981 Serbia-UK Double Tax Convention has been added.

2. 2 March 2014

   First published.