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 the following year to 12 months after the last day of the reporting fiscal year. The ordinance providing the amendments was published in the Official Gazette on 20 November 2024 and applies from 1...