Bosnia and Herzegovina Amends Master File and CbC Report Requirements
The Ministry of Finance of the Federation of Bosnia and Herzegovina (FBiH) has amended the Transfer Pricing Rulebook in relation to the Master File and CbC reporting requirements. This includes a change in the threshold for both from BAM 1.5 billion to EUR 750 million or equivalent in BAM (convertible marks). Further, the deadline for the submission of CbC reports is changed from 31 March of th…
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