The income tax treaty between Israel and Serbia was signed on 22 November 2018. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Israeli income tax and company tax (including tax on capital gains), tax imposed on gains from the alienation of property according to the Real Estate Taxation Law, and tax imposed according to the Petroleum Profits Taxation Law. It covers Serbian corporate income tax and personal income tax.
Residence
If a company…