Transfer pricing: Serbian safe harbor interest rates for 2019

Serbia

The Serbian Ministry of Finance published safe harbor rates for 2019, which apply to interest rates on loans and credits between related parties.

If companies choose to apply these, it is considered by default that the interest rates are at arm’s length for transfer pricing purposes. However, companies can opt to either apply the below safe harbor rates or rates obtained through applying appropriate OECD transfer pricing methods.

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 For further information please contact Nebojša Pejin at Nebojsa.Pejin@cms-rrh.com.