Bosnia-Herzegovina
A. Progress in the implementation of the minimum standard
Bosnia-Herzegovina has 38 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty of those agreements comply with the minimum standard.
Bosnia-Herzegovina signed the MLI in 2019 and deposited its instrument of ratification on 16 September 2020, listing its non-compliant agreements concluded with other members of the Inclusive Framework. The MLI entered into force for Bosnia-Herzegovina on 1 January 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Bosnia-Herzegovina is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
B. Conclusion
No jurisdiction has raised any concerns about their agreements with Bosnia-Herzegovina.
Note
← 1. For its agreements listed under the MLI, Bosnia-Herzegovina is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).