Serbia: tax treaties
Tax treaties between the UK and Serbia and related documents.
The double taxation convention between the UK and Yugoslavia came into force on 16 September 1982.
The convention is effective from 1 January 1983 and continues to apply to Serbia and Bosnia-Herzegovina. It applied to Croatia until 1 January 2016, when it was replaced.
The agreement came into effect in the UK from:
- 1 April 1983 for Corporation Tax
- 6 April 1983 for Income Tax and Capital Gains Tax