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

05 November 2020

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Treaty Development

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Poland-Bosnia Herz

Poland's Ministry of Finance has published the synthesized text of the 2014 income and capital 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 text constitutes an auxiliary tool only, aimed at documenting the impact of the MLI to the treaty and does not constitute a source of law. As provided in the synthesized text, the MLI applies for the 2014 Poland-Bosnia and Herzegovina tax treaty: In Poland: with respect to taxes withheld at source on amounts paid or credited to non-residents,...