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CMS Expert Guide to Mastering OECD's Pillar Two in Serbia

Key stages in the introduction of global minimum taxation

Table of contents
  1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
  2.  What is the implementation status of Pillar Two/GloBE rules?
  3.  Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
  4.  When will the Income Inclusion Rule (IIR) come into force?
  5.  When will the Undertaxed Payments Rule (UTPR) come into force? 
  6.  Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
Serbia
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1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?

No.

2. What is the implementation status of Pillar Two/GloBE rules?

No information available.

3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?

No.

4. When will the Income Inclusion Rule (IIR) come into force?

No information available.

5. When will the Undertaxed Payments Rule (UTPR) come into force? 

No information available.

6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?

No.