Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Serbia – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
Serbia – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between Serbia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
Serbia – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.
Serbia – Corporate Taxation
Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and value added tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
Serbia-San Marino DTA enters into force
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Serbia amends VAT Law, extending eligibility for VAT refund to foreign companies
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Serbian arm's-length interest rates for 2018
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Serbia joins Global Forum on Transparency and Exchange of Information
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Serbia narrows down list of services subject to withholding tax
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Serbia introduces widely-disputed VAT rulebook
Exclusive
Serbia signs 66th double tax treaty
Exclusive
Double tax treaty with Serbia in force
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive
European tax handbook 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
Exclusive
Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Exclusive
Taxation of companies in distress — Serbia
A chapter examining the tax treatment of companies in economic and financial distress in Serbia. Covers topics including the impairment of loans and other commercial receivables, corporate treatment of losses, capital injections, tax deferrals, and liability to pay taxes.
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