Bosnia & Herzegovina/March 2014 A Tax Treaty between Bosnia & Herzegovina (B&H) and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion related to income and capital taxes was concluded on 18 October 2012. Following ratifications…
Bosnia/December 2013 The Law on special modalities for tax debt servicing (the Law) in Bosnian entity Republic of Srpska entered into force on 14 August 2013. The Law governs special modalities and procedure for tax debt servicing. The main objective…
Bosnia/November 2013 The government of the Bosnian entity Republic of Srpska (RS) has adopted a set of laws, which constitute a legal framework for the implementation of the reform of business registration. This way the RS government tends to create…
Bosnia/November 2013 During the last few years, Bosnia and Herzegovina (BiH) has been quite active when it comes to bilateral relations, especially regarding the signing of new double tax treaty agreements. In 2013, BiH negotiated new double tax treaties with;…
Bosnia/ May 2013 The amendments to the Law on Personal Income Tax that the parliament of the Federation of Bosnia and Herzegovina (FBIH) adopted on 20 December 2012, entered into force on 2 February 2013. The tax rate remained unchanged…
Bosnia/May 2013 Negotiations for an income and capital tax treaty between Bosnia and Herzegovina (B&H) and Poland are underway. Once signed and in force, the new treaty will replace the former Yugoslavia – Poland Income and Capital tax treaty concluded…
Bosnia/ March 2013 A country’s fiscal system is the complete setup of government revenue and expenditures and the way in which government agencies carry them out. This system is governed by fiscal policy, which comes from decisions made by the…
Bosnia/ February 2013 Free trade zones are part of the customs territory of Bosnia and Herzegovina (BiH) managed by the founder of the free zone. The users of free zones do not pay taxes and contributions, with the exception of…
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