Serbia's Ministry of Finance has published the rulebook on interest rates that are deemed to be at arm's length for related party loans in 2022 (regardless of the year a loan was originally granted). The rulebook was originally published in the Official Gazette on 16 December 2022 and entered into force on 24 December 2022. The rates, which vary by taxpayer type, loan term, and the denomination of the loan, are as follows:
For banks and leasing companies:
- 0.50% on short-term loans in RSD;…