professional tax advice Serbia

professional tax advice Serbia


Tax Alert: New “Arm’s Length” Interest Rates Applicable for 2024

In accordance with the Law on Corporate Income Tax of the Republic of Serbia, taxpayers must disclose transfer prices in their tax balance sheets, detailing the value of transactions with related parties. These transactions must be priced under market conditions, known as the “arm’s length” principle. If revenues from transfer prices are lower than market […]

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