Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Bosnia and Herzegovina

Recent developments relating to MAP in Bosnia and Herzegovina prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• For the Republic of Srpska: the Ministry of Finance of the Republic of Srpska plans to work on a draft MAP guidance in 2023.

Latest Action 14 Peer Review report

• Bosnia and Herzegovina is yet to be peer reviewed under Action 14.

Tax treaty network of Bosnia and Herzegovina

• 37 treaties, applicable to 38 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed/ratified/in force.

Table 1. State of play of Bosnia and Herzegovina's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
30	7	0

Source: OECD

Bosnia and Herzegovina's MAP programme

Organisation of competent authority function

• personnel working on MAP cases:

  • Federation of Bosnia and Herzegovina, four staff who deal with other tasks as well

  • Brčko District, three staff who deal with other tasks as well

  • Republic of Srpska, three to four staff who deal with other tasks as well.

• contact persons for MAP requests:

  • Competent authority for the territory of Federation of Bosnia and Herzegovina:

    The Federal Ministry of Finance – Department for tax policy, public revenue and game of chance – Tax policy division

    Address: Mehmeda Spahe 5, 71000 Sarajevo, Bosnia and Herzegovina

    Tel: [phone] Generic email: [e-mail]

    Ms Medina Dudo, Assistant Ministry for Department for tax policy, public revenue and game of chance

    Tel: [phone] Individual Email: [e-mail]

  • Competent authority for the territory of Republic of Srpska:

    Ministry of Finance of Republic of Srpska - Fiscal Division

    Address: Trg Republike Srpske 1, 78 000 Banja Luka, Repubic of Srpska, BIH

    Tel:[phone] Fax: [phone]

    Ms. Slobodanka Popović, Assistant Minister, Fiscal Division Ministry of finance RS

    Tel: [phone] Fax: [phone] Individual Email: [e-mail]

  • The competent authority for the territory of Brčko District:

    Brčko District Finance Directorate

    Address: Miroslava Krleže 1, 76100 Brčko District of Bosnia and Herzegovina

    Mr. Daniel Šolaja, Head of Director’s Office

    Tel:[phone] Individual mail: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Bosnia and Herzegovina did not provide the relevant information
MAP profile	No MAP profile published

Overview of Bosnia and Herzegovina's MAP Statistics for 2022

Bosnia and Herzegovina did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-bosnia-and-herzegovina.pdf for details with respect to Bosnia and Herzegovina's MAP Statistics.