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

17 March 2021

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Treaty Development

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Finland-Bosnia Herz

Finland's Ministry of Justice has published the synthesized text of the 1986 income and capital tax treaty with Bosnia and Herzegovina (former Yugoslavia) 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 1986 Finland-Bosnia and Herzegovina tax treaty: In Finland: with respect to taxes withheld...