Serbia's Ministry of Finance has published the synthesized text of the 2005 tax treaty with Latvia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI applies for the 2005 Serbia-Latvia tax treaty as follows:
- with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021;
- with respect to all other taxes…