{"id":1144,"date":"2021-03-23T21:37:18","date_gmt":"2021-03-23T21:37:18","guid":{"rendered":"https:\/\/www.profitplus.rs\/?p=1144"},"modified":"2021-03-23T21:37:18","modified_gmt":"2021-03-23T21:37:18","slug":"arms-length-interest-rates-for-2021","status":"publish","type":"post","link":"https:\/\/www.profitplus.rs\/en\/arms-length-interest-rates-for-2021\/","title":{"rendered":"Arm&#8217;s Length Interest Rates for 2021"},"content":{"rendered":"<p>On 19th March, 2021 the Rules regarding interest rates for 2021 which are deemed to be consistent with arm&#8217;s length principle are adopted (The Official Gazette of of Republic of Serbia issue 24\/2021).<\/p>\n<p>For the purpose of applying transfer pricing rules to intercompany transaction involving the granting of loans during fiscal year 2021, the below listed interest rates are used as a reference base to compare against the interest rates used in controlled transaction.<\/p>\n<p><b>1) for banks and finance lease providers<\/b><b>:<\/b><\/p>\n<ul>\n<li>0,67% on short-term loans in RSD;<\/li>\n<li>3,79% on long-term loans in RSD;<\/li>\n<li>2,83% on loans in EUR and RSD loans indexed in EUR;<\/li>\n<li>3,94% on loans in USD and RSD loans indexed in USD;<\/li>\n<li>2,61% on loans in CHF and RSD loans indexed in CHF;<\/li>\n<li>3,96% on loans in SEK and RSD loans indexed in SEK;<\/li>\n<li>1,88% on loans in GBP and RSD loans indexed in GBP;<\/li>\n<li>2,56% on loans in RUB i dinarske kredite indeksirane u RUB<\/li>\n<\/ul>\n<p><b>2) for other economic entities<\/b><b>:<\/b><\/p>\n<ul>\n<li>3,69% on short-term loans in RSD;<\/li>\n<li>3,90% on long-term loans in RSD;<\/li>\n<li>2,32% on short-term loans in EUR and RSD loans indexed in EUR;<\/li>\n<li>2,83% on long-term loans in EUR and RSD loans indexed in EUR;<\/li>\n<li>6,86% on long-term loans in CHF and RSD loans indexed in CHF;<\/li>\n<li>1,57% on short-term loans in USD and RSD loans indexed in USD;<\/li>\n<li>4,01% on long-term loans in USD and RSD loans indexed in USD.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On 19th March, 2021 the Rules regarding interest rates for 2021 which are deemed to be consistent with arm&#8217;s length &#8230; <a class=\"cz_readmore\" href=\"https:\/\/www.profitplus.rs\/en\/arms-length-interest-rates-for-2021\/\"><i class=\"fa fa-angle-right\"><\/i><span>More info<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":655,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Arm&#039;s Length Interest Rates for 2021 - PROFIT PLUS West Balkans<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.profitplus.rs\/en\/arms-length-interest-rates-for-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arm&#039;s Length Interest Rates for 2021 - PROFIT PLUS West Balkans\" \/>\n<meta property=\"og:description\" content=\"On 19th March, 2021 the Rules regarding interest rates for 2021 which are deemed to be consistent with arm&#8217;s length ... 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