Serbia/ January 2014
Eurofast take on Transfer Pricing (TP) legislation in Serbia. An analysis of the general principles of TP including what steps companies operating in Serbia should take to comply with the TP legislation and rules in country and the respective reporting deadlines.
- What are the general principles of Transfer Pricing in Serbia?
- Analysis of the associated enterprises and the group of the taxpayer;
- Taxpayer’s industry analysis;
- Functional analysis;
- Selection of the most appropriate TP method;
- Conclusion; and
- Appendices.
- How long does TP exist in the western world?
- Are there many differences and similarities with other TP legislations across the Balkan region and Europe?
- What are the reporting deadlines in Serbia and the correspondent reporting deadlines in the region?
- Which steps should companies operating in Serbia take to prepare themselves to comply with the TP legislation and rules in Serbia?