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

29 November 2021

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Treaty Development

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France-Bosnia and Herzegovina

The French General Directorate of Public Finance has published the synthesized text of the 1974 income 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 1974 France- Bosnia and Herzegovina (former Yugoslavia) tax treaty: with respect to...