The University of Belgrade Faculty of Law and the Tax Policy Center of the University of Lausanne, in cooperation with the Serbian Fiscal Society, organized on 21 and 22 June 2018 at the University of Belgrade Faculty of Law an Intensive International Tax Law Seminar.

The sеminar was jointly held by Dr. Vikram Chand from the University of Lausanne and Doc. Dr. Svetislav V. Kostić from the University of Belgrade Faculty of Law.

The first day of the seminar, 21. June 2018, was dedicated to transfer pricing, with particular focus on the following areas: the transfer pricing process post BEPS; special considerations for intra group services; special considerations for intra group intangibles; special considerations for intra group financing; the application of the profit split method to selected transactions; the role of safe harbors to prevent disputes.

On the second day of the seminar, 22. June 2018, selected international tax law issues were the subject of discussion: artificial avoidance of the PE status and profit attribution; countering harmful tax practices and the case of Serbia; international tax policy in light of substance, substantial activities and the value creation principle; the on-going debate: digital economy and taxing digitalized businesses. Dr. Vikram Chand and Doc. Dr. Svetislav V. Kostić were joined on the panel by mr Dejan Dabetić, Serbia’s chief tax treaty negotiator, whose inspirational input contributed to quality of the debate.

The two day seminar closed with the presentation by students of the elective International Tax Treaties Course of the University of Belgrade Faculty of Law, followed by the promotion of the recently published book by Dr. Vikram Chand:

The students of the University of Belgrade Faculty of Law at the elective course had to deal with the interaction of the Serbian GAAR and the newly introduced PPT test from the MLI which is now a part of our double taxation treaties, while Dr. Vikram Chand is the preeminent author in this extremely current area.