According to Article 61 paragraph 3 of the Corporate Profit Tax Law, the Ministry of Finance of the Republic of Serbia has the right to set interest rates under the arm’s length principle. The Ministry executes this right by publishing a rulebook on interest rates ‘’out of reach’’ for each fiscal year. The rulebook for the 2019 fiscal year was published in March this year.
Interest rates for banks and financial leasing companies are as follows:
Interest rates for other companies are as follows:
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