author_orbitax
Orbitax

Share This Article

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

22 December 2020

|

Treaty Development

|

Serbia-Bosnia Herz

Serbia's Ministry of Finance has published the synthesized text of the 2004 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 was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic texts of the treaties and the MLI are the only legal texts applicable. The MLI applies for the 2004 Serbia-Bosnia and Herzegovina tax treaty: with respect to taxes withheld at source on amounts paid or credited to...