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

10 December 2021

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Treaty Development

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Ireland-Bosnia and Herzegovina

Irish Revenue has published the synthesized text of Ireland's 2009 tax treaty with Bosnia and Herzegovina 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 2009 Ireland- Bosnia and Herzegovina tax treaty: in Ireland and Bosnia and Herzegovina with respect to taxes withheld at source...