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.
Related Posts
Bosnia and Herzegovina: Lower House approves VAT refund on new residential properties
Bosnia and Herzegovina’s lower house of Parliament (House of Representatives) approved amendments to the Value Added Tax (VAT) law on 6 December 2024. The amendments introduce provisions for VAT refunds on the first supply of new residential
Read MoreBosnia and Herzegovina updates transfer pricing rules
The Ministry of Finance of the Federation of Bosnia and Herzegovina (FBiH) has announced amendments to the Transfer Pricing Rulebook regarding Master File and Country-by-Country (CbC) reporting requirements. These changes were published in the
Read MoreBosnia and Herzegovina proposes mandatory e-invoicing
The government of Bosnia and Herzegovina has proposed mandatory electronic invoicing and reporting requirements to combat tax fraud, particularly for sales conducted through the internet and digital platforms. The electronic invoicing and
Read MoreBosnia and Herzegovina implements advance tax ruling regulations
The Federal Ministry of Finance has implemented changes to the regulations governing advance tax rulings within the Federation of Bosnia and Herzegovina. Under the revised regulations, a standard template has been introduced for taxpayers seeking
Read MoreBosnia and Herzegovina adopts new tax ruling regulations
The Ministry of Finance of the Federation of Bosnia and Herzegovina (FBiH) has adopted new regulations and procedures for advance tax rulings, effective from 1 June, 2024. These changes allow the Federal Tax Administration to issue various
Read MoreBosnia and Herzegovina deposits ratification Instrument for convention on mutual administrative assistance in tax matters
On 21 September 2020, Bosnia and Herzegovina deposited its instrument of ratification for the multilateral convention on mutual administrative assistance in tax matters, as amended by the 2010 protocol. The Convention will enter into force for
Read More