A new edition of the OECD Guidelines

A new edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations was published in 2022.

The new release contains the following changes:

  • In Chapter II, which refers to the application of profit split method, it is explained exactly where the profit sharing method is applicable
  • In Chapter VI, an annex was added that refers to hard to value intangibles
  • A new chapter X is added which is related to financial transactions

MINIMUM WAGE FOR 2023

Based on Article 112, paragraph 2 of the Labor Law, the Government of Serbia made a decision to increase the minimum wage from 201.22 to 230.00 RSD per hour.

The minimum wage, without taxes and contributions for mandatory social insurance, for the period January-December 2023 will be 230.00 dinars/hour net.

The decision was published in the “Official Gazette of the RS”, number 105 of September 14, 2022.