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MLI version of Bosnia DTC

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HMRC has published the text of the synthesised version of the 1981 Yugoslavia/UK double taxation convention (DTC), incorporating changes made by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral instrument or MLI). The provisions of the MLI are effective for taxes withheld at source from 1 January 2021, corporation tax from 1 April 2022, income tax and capital gains tax from 6 April 2022, and for all other taxes levied by Bosnia and Herzegovina for taxable periods beginning on or after 1 July 2021. The Yugoslavia double tax convention still applies to Bosnia and Herzegovina, Montenegro and Serbia, but the synthesised text applies only to Bosnia and Herzegovina.

Issue: 1515
Categories: News