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Bosnia and Herzegovina Publishes Synthesized Text of Tax Treaty with Croatia as Impacted by the BEPS MLI

07 December 2021

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Treaty Development

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Bosnia and Herzegovina-Croatia

Bosnia and Herzegovina's Ministry of Finance has published synthesized text of the 2004 income and capital tax treaty with Croatia as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 2004 Bosnia and Herzegovina-Croatia tax treaty: In Bosnia and Herzegovina: with respect to taxes withheld at...