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

22 June 2022

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Treaty Development

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Bosnia and Herzegovina-China

Bosnia and Herzegovina's Ministry of Finance has published the synthesized text of the 1988 income and capital tax treaty with China 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 2008 Bosnia and Herzegovina (former Yugoslavia)-China tax treaty: with respect to taxes withheld at source...