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Tax Convention with Serbia will Enter into Force

November 8, 2021

Ministry of Finance

Tax Convention with Serbia will Enter into Force

[Provisional translation]

1. On November 5, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Serbia for the entry into force of the “Convention between Japan and the Republic of Serbia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on July 21, 2020) took place in Belgrade.

2. This Convention, accordingly, will enter into force on December 5, 2021 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2022; and
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2022; and
(b) in the Republic of Serbia:
 with respect to the taxes on income derived in each fiscal year beginning on or after January 1, 2022.
The provisions concerning the exchange of information will have effect from December 5, 2021, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

【Reference】 Texts and Outline of the Convention
・“Convention between Japan and the Republic of Serbia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”(Japanese(PDF:320KB)English(PDF:62KB)
・Outline of the Convention