According to recent reports, Bosnia and Herzegovina has adopted the three-tiered transfer pricing documentation requirements recommended under BEPS Action 13, including Country-by-Country (CbC) reporting, Master file, and Local file requirements. The CbC reporting and Master file requirements are to apply for fiscal years beginning on or after 1 January 2018 for MNE groups meeting a consolidated group revenue threshold of EUR 750 million in the previous year. The new Local file requirements are to apply for fiscal years beginning on or after 1 January 2016. When required, the CbC report is to be submitted by 31 March of the following...