Bosnia-Herzegovina has 38 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-two of those agreements comply with the minimum standard.
Bosnia-Herzegovina signed the MLI in 2019 and deposited its instrument of ratification on 16 September 2020, listing its non-compliant agreements concluded with other members of the Inclusive Framework. The MLI entered into force for Bosnia-Herzegovina on 1 January 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Bosnia-Herzegovina is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1