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The new edition of ”OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations” was published in July 2017. ”OECD Guidelines” is the international document on the basis of which national tax authorities (including Serbian) adjust their transfer pricing regulation. Having this in mind, as well as Article 61a of Corporate Income Tax law according to which the Minister of Finance regulates transfer pricing in detail using OECD documents on transfer pricing, changes in domestic regulation of transfer pricing after publishing new edition of ”OECD Guidelines” may be expected.

The new edition of OECD Guidelines on transfer pricing is published

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