Сарадња у пореским питањима између Србије, Северне Македоније и Албаније
Cooperation in Tax Matters Between Serbia, North Macedonia and Albania

Author(s): Cvjetana M. Cvjetković Ivetić
Subject(s): Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Open Balkan; Tax cooperation; Exchange of information in tax matters; Convention on mutual administrative assistance in tax matters; Effectiveness of fiscal supervision;
Summary/Abstract: In a more globalized world, the need for mutual legal assistance is growing, so it is clear why successful implementation of the Open Balkan initiative requires increased cooperation in tax matters between Serbia, Albania and North Macedonia. In this paper the author deals with the possibilities for tax cooperation between these countries under bilateral tax treaties , Convention on Mutual Administrative Assistance in Tax Matters etc. After providing a description of the current legal framework for the cooperation, it will be examined whether the standards of tax cooperation developed by Serbia, Albania and North Macedonia are equivalent to the standards within the European Union, in order to determine whether the lack of appropriate legal framework can serve as a justification for the Member States to restrict the free movement of capital in situations involving Serbia, Albania and North Macedonia. Finally, the author formulates proposals that could improve cooperation in tax matters between these countries. One of these is a signing multilateral convention. Another option is revision of double taxation agreements, especially agreements concluded between Serbia and North Macedonia and Serbia and Albania, in line with updated version of OECD Model Tax Convention, as well as signing social security agreement between Serbia and Albania.

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