Bosnia and Herzegovina: BEPS MLI enters into force

18 January, 2021

The Multilateral Convention to execute tax agreement related measures to prevent base erosion and profit shifting (MLI) entered into force for Bosnia and Herzegovina on 1 January 2021. As regards the double taxation agreement (DTA) between Bosnia and Herzegovina and the other jurisdictions for which the MLI has already entered into force, the MLI is generally effective from 1 January 2021 for withholding taxes and for taxable periods beginning on or after 1 July 2021 in respect of other taxes.

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