Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Serbia

Recent developments relating to MAP in Serbia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Serbia did not provide the relevant information.

Other developments relating to MAP

• Serbia did not provide the relevant information.

Latest Action 14 Peer Review report

24 January 2022 - https://doi.org/10.1787/577cb1f7-en

Tax treaty network of Serbia

• 64 treaties, applicable to 64 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Serbia's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
60	No Information	No Information

Source: OECD

Serbia's MAP programme

Organisation of competent authority function

• one person

• contact persons for MAP requests:

  • Ministry of Finance, Fiscal System Department, 20, Kneza Milosa str. 11000 Belgrade

  • Phone: [phone] Email: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Explanation on the mutual agreement procedure under international treaties for the avoidance of double taxation, April 2019	https://www.mfin.gov.rs/upload/media/mG1Tn9_618b93a089ec1.pdf (Section 2.1 to be referred to for form and content of a MAP request, including information requirements)
MAP profile	25 May 2021	https://www.oecd.org/tax/dispute/serbia-dispute-resolution-profile.pdf

Overview of Serbia's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-serbia.pdf for details with respect to Serbia's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Serbia's MAP caseload (2018-22)

Source: OECD

Table 3. Overview of Serbia’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	4	2	1	5
Other cases	2	0	0	2
Total	6	2	1	7

Source: OECD

Table 4. Serbia’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2018 cases		Post-2017 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start o End
Attribution / Allocation cases	0	N/A	1	6.53	1	6.53
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	1	N/A	1	N/A

Source: OECD