International treaty

Bosnia-Herzegovina: tax treaties

Tax treaties and related documents between the UK and Bosnia-Herzegovina.

• From: HM Revenue & Customs
• Published: 25 August 1996
• Last updated: 14 December 2020 — See all updates

Documents

Synthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force

PDF, 283 KB, 24 pages

1981 Yugoslavia - UK Double Taxation Convention - in force

PDF, 125 KB, 37 pages

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Details

The 1981 Yugoslavia-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and in Bosnia and Herzegovina from 1 January 2021 and 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
• all other taxes levied by Bosnia and Herzegovina, for taxable periods beginning on or after 1 July 2021

Published 25 August 1996
Last updated 14 December 2020 + show all updates

1. 14 December 2020

   A new document, Synthesised text of the Multilateral Instrument (MLI) and the 1981 Yugoslavia - UK Double Taxation Convention - in force, has been added to this page and the background information has been updated.

2. 25 August 1996

   First published.