Post by ETL GLOBAL

🇷🇸 Transfer pricing compliance for related-party loans requires taxpayers to consider whether the interest rate applied is consistent with the arm’s length principle. Under Serbian transfer pricing rules, taxpayers may use the interest rate prescribed by the Ministry of Finance. This option works as a safe harbour, meaning that no separate interest rate analysis is required when the prescribed rate is applied. Unija ETL Accounting Srbija has prepared a brief summary of the 2026 Rulebook, published on 24 April and in force from 2 May, explaining the applicable rates and the key requirement for taxpayers using this method. Learn more ⬇️ https://lnkd.in/ePuqwhQS #ETLGLOBAL #TransferPricing #Serbia