Bosnia-Herzegovina
A. Progress in the implementation of the minimum standard
Bosnia-Herzegovina has 37 tax agreements in force as reported in its response to the Peer Review questionnaire.
Bosnia-Herzegovina signed the MLI in 2019 and deposited its instrument of ratification on 16 September 2020. The MLI will enter into force for Bosnia-Herzegovina on 1 January 2021.
Bosnia-Herzegovina is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
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).