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

16 December 2020

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Treaty Development

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United Kingdom-Bosnia Herz

UK HMRC has published the synthesized text of the 1981 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 provisions of the MLI are effective for the UK-Bosnia and Herzegovina tax treaty: In the United Kingdom and Bosnia and Herzegovina, for...