Serbia

Serbia has exchange of information relationships with 50 jurisdictions through 50 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Slovakia DTC  26 Feb 2001  2001-02-26 15 Oct 2001  2001-10-15 Unreviewed No
Lithuania DTC  28 Aug 2007  2007-08-28 12 Jun 2009  2009-06-12 Unreviewed No
Korea, Republic of DTC  22 Jan 2016  2016-01-22 17 Nov 2016  2016-11-17 Unreviewed Yes
Sweden DTC  18 Jun 1980  1980-06-18 16 Dec 1981  1981-12-16 Unreviewed No
Pakistan DTC  21 May 2010  2010-05-21 21 Oct 2010  2010-10-21 Unreviewed No
Netherlands DTC  22 Feb 1982  1982-02-22 6 Feb 1983  1983-02-06 No No
Indonesia DTC  28 Feb 2011  2011-02-28 not yet in force  1900-01-01 Unreviewed Yes
Germany DTC  26 Mar 1987  1987-03-26 25 Dec 1988  1988-12-25 Unreviewed No
North Macedonia DTC  4 Sep 1996  1996-09-04 22 Jul 1997  1997-07-22 Unreviewed No
Greece DTC  25 Jun 1997  1997-06-25 8 Jun 2010  2010-06-08 Unreviewed No
Czech Republic DTC  11 Nov 2004  2004-11-11 27 Jun 2005  2005-06-27 Unreviewed Yes
Finland DTC  8 May 1986  1986-05-08 18 Dec 1987  1987-12-18 Unreviewed No
Belgium DTC  21 Nov 1980  1980-11-21 26 May 1983  1983-05-26 Unreviewed No
Slovenia DTC  11 Jun 2003  2003-06-11 31 Dec 2003  2003-12-31 Unreviewed No
Georgia DTC  4 Apr 2012  2012-04-04 9 Jan 2013  2013-01-09 Unreviewed Yes
Estonia DTC  24 Sep 2009  2009-09-24 14 Jun 2010  2010-06-14 Unreviewed Yes
Jersey DTC  28 Jul 2015  2015-07-28 not yet in force  1900-01-01 Unreviewed Yes
Poland DTC  12 Jun 1997  1997-06-12 1 Jan 1999  1999-01-01 Unreviewed No
Ghana DTC  25 May 2005  2005-05-25 not yet in force  1900-01-01 Unreviewed No
Tunisia DTC  11 Apr 2012  2012-04-11 3 Jun 2013  2013-06-03 Unreviewed No
China DTC  21 Mar 1997  1997-03-21 1 Jan 1998  1998-01-01 Unreviewed No
Italy DTC  24 Feb 1982  1982-02-24 3 Jul 1985  1985-07-03 Unreviewed No
Bulgaria DTC  14 Dec 1998  1998-12-14 10 Jan 2000  2000-01-10 No No
Armenia DTC  10 Mar 2014  2014-03-10 3 Nov 2016  2016-11-03 Unreviewed Yes
Croatia DTC  14 Dec 2001  2001-12-14 22 Apr 2004  2004-04-22 Unreviewed No
United Arab Emirates DTC  13 Jan 2013  2013-01-13 2 Jul 2013  2013-07-02 Unreviewed Yes
Kuwait DTC  2 Apr 2002  2002-04-02 1 Jan 2004  2004-01-01 Unreviewed No
Kazakhstan DTC  28 Aug 2015  2015-08-28 24 Nov 2016  2016-11-24 No No
Hungary DTC  26 Jun 2001  2001-06-26 1 Jan 2003  2003-01-01 Unreviewed No
Ireland DTC  23 Sep 2009  2009-09-23 16 Jun 2010  2010-06-16 Unreviewed Yes
Malta DTC  9 Sep 2009  2009-09-09 16 Jun 2010  2010-06-16 Unreviewed No
Albania DTC  22 Dec 2004  2004-12-22 17 Nov 2005  2005-11-17 Unreviewed No
Norway DTC  10 Jan 1983  1983-01-10 29 May 2003  2003-05-29 Unreviewed No
Latvia DTC  22 Nov 2005  2005-11-22 19 May 2006  2006-05-19 Unreviewed No
Cyprus DTC  29 Jun 1985  1985-06-29 8 Sep 1986  1986-09-08 Unreviewed No
France DTC  28 Mar 1974  1974-03-28 1 Aug 1975  1975-08-01 Unreviewed No
Switzerland DTC  13 Apr 2005  2005-04-13 5 May 2006  2006-05-05 No No
Russian Federation DTC  12 Oct 1995  1995-10-12 1 Jan 1998  1998-01-01 Unreviewed No
Canada DTC  27 Apr 2012  2012-04-27 31 Oct 2013  2013-10-31 Unreviewed Yes
Azerbaijan DTC  13 May 2010  2010-05-13 1 Dec 2010  2010-12-01 Unreviewed No
India DTC  8 Feb 2006  2006-02-08 23 Sep 2008  2008-09-23 Unreviewed No
Denmark DTC  15 May 2009  2009-05-15 18 Dec 2009  2009-12-18 Unreviewed Yes
United Kingdom DTC  6 Nov 1981  1981-11-06 16 Sep 1982  1982-09-16 Unreviewed No
Spain DTC  9 Mar 2009  2009-03-09 28 Mar 2010  2010-03-28 Unreviewed Yes
Romania DTC  16 May 1996  1996-05-16 1 Jan 1998  1998-01-01 Unreviewed No
Qatar DTC  2 Oct 2009  2009-10-02 9 Dec 2010  2010-12-09 Unreviewed No
Ukraine DTC  22 Mar 2001  2001-03-22 29 Nov 2001  2001-11-29 Unreviewed No
Austria DTC  7 May 2010  2010-05-07 17 Dec 2010  2010-12-17 Unreviewed Yes
Morocco DTC  6 Jun 2013  2013-06-06 not yet in force  1900-01-01 Unreviewed No
Luxembourg DTC  15 Dec 2015  2015-12-15 27 Dec 2016  2016-12-27 Unreviewed Yes