Abbreviations and acronyms Executive summary ReferenceIntroductionReferences Part A. Preventing disputes[A.1] Include Article 25(3), first sentence, of the OECD Model Tax Convention in tax treaties[A.2] Provide roll-back of bilateral APAs in appropriate casesReferences Part B. Availability and access to MAP[B.1] Include Article 25(1) of the OECD Model Tax Convention in tax treaties [B.2] Allow submission of MAP requests to the competent authority of either treaty partner, or,alternatively, introduce a bilateral consultation or notification process [B.3] Provide access to MAP in transfer pricing cases[B.4] Provide access to MAP in relation to the application of anti-abuse provisions[B.5] Provide access to MAP in cases of audit settlements [B.6] Provide access to MAP if required information is submitted [B.7] Include Article 25(3), second sentence, of the OECD Model Tax Convention in tax treaties [B.8] Publish clear and comprehensive MAP guidance [B.9] Make MAP guidance available and easily accessible and publish MAP profile[B.10] Clarify in MAP guidance that audit settlements do not preclude access to MAPReferences Part C. Resolution of MAP cases[C.1] Include Article 25(2), first sentence, of the OECD Model Tax Convention in tax treaties[C.2] Seek to resolve MAP cases within a 24-month average timeframe [C.3] Provide adequate resources to the MAP function [C.4] Ensure staff in charge of MAP has the authority to resolve cases in accordance with theapplicable tax treaty[C.5] Use appropriate performance indicators for the MAP function[C.6] Provide transparency with respect to the position on MAP arbitration References .Part D. Implementation of MAP agreements [D.1] Implement all MAP agreements[D.2] Implement all MAP agreements on a timely basis[D.3] Include Article 25(2), second sentence, of the OECD Model Tax Convention in tax treaties oralternative provisions in Article 9(1) and Article 7(2)ReferenceSummaryAnnex A. Tax treaty network of Serbia Annex B. MAP statistics reporting for the 2018, 2019 and 2020 Reporting Periods(1 January 2018 to 31 December 2020) for pre-2018 casesAnnex C. MAP statistics reporting for the 2018, 2019 and 2020 Reporting Periods(1 January 2018 to 31 December 2020) for post-2017 casesGlossary FiguresFigure C.1 Evolution of Serbia’s MAP caseload Figure C.2 End inventory on 31 December 2020 (Five cases)Figure C.3 Evolution of Serbia’s MAP inventory: Pre-2018 casesFigure C.4 Evolution of Serbia’s MAP inventory: Post-2017 casesFigure C.5 Cases closed in 2018, 2019 or 2020 (Three cases)Figure C.6 Average time (in months) to close cases in 2018-20