Bosnia and Herzegovina

150. Bosnia and Herzegovina can legally issue the following five types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (ii) rulings providing for unilateral downward adjustments; (iii) permanent establishment rulings; and (iv) related party conduit rulings. It is noted that the Tax Administration in the Bosnia and Herzegovina entity of Republic of Srpska is the only authority issuing rulings in scope of the FHTP work.

151. For Bosnia and Herzegovina, past rulings are any tax rulings issued prior to 1 March 2020. However, there is no obligation for Bosnia and Herzegovina to conduct spontaneous exchange information on past rulings.

152. For Bosnia and Herzegovina, future rulings are any tax rulings within scope that are issued on or after 1 March 2020.

153. No rulings were issued by Bosnia and Herzegovina during the future rulings period in the year in review. However, Bosnia and Herzegovina indicates that there are not yet processes in place to ensure the implementation of the obligations relating to the transparency framework.

154. Bosnia and Herzegovina did not yet have a review and supervision mechanism under the transparency framework for the year in review.

155. Bosnia and Herzegovina is recommended to ensure that it has put in place an effective information gathering process to identify all relevant future rulings and all potential exchange jurisdictions and to implement a review and supervision mechanism, as soon as possible (ToR I.A).

156. Bosnia and Herzegovina does not have the necessary domestic legal basis to exchange information spontaneously. Bosnia and Herzegovina can only exchange information on request.

157. Bosnia and Herzegovina has international agreements permitting spontaneous exchange of information, including bilateral agreements in force with 38 jurisdictions.1 Bosnia and Herzegovina signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[4]) (“the Convention”) on 26 November 2019 and ratified on 21 September 2020. The Convention entered into force on 1 January 2021. No exchanges could occur under the Convention for the year in review.2

158. Bosnia and Herzegovina does not yet have a process to complete the templates on all relevant rulings, to make them available to the Competent Authority for exchange of information, and to exchange them with relevant jurisdictions.

159. During the year in review, no exchanges were required to take place and no data on the timeliness of exchanges is reported.

160. Bosnia and Herzegovina is recommended to put in place the necessary domestic legal basis allowing spontaneous exchange of information on rulings, to develop a process to complete the templates for all relevant rulings and to ensure that the exchanges of information on rulings occur in accordance with the form and timelines under the transparency framework going forward (ToR II.B).

161. As there was no information on rulings exchanged by Bosnia and Herzegovina for the year in review, no statistics can be reported.

162. Bosnia and Herzegovina does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[1]) were imposed.

163. Bosnia and Herzegovina notes that 2020 was the first year of implementation of the transparency framework for their tax administration. Bosnia and Herzegovina is currently in the process of taking appropriate steps to implement the transparency and action the recommendations of this report.


[3] OECD (2021), BEPS Action 5 on Harmful Tax Practices - Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD Publishing, Paris,

[1] OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris,

[2] OECD (ed.) (2017b), Harmful Tax Practices - 2017 Progress Report on Preferential Regimes, OECD Publishing, Paris,

[4] OECD/Council of Europe (2011), The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, OECD Publishing, Paris,


← 1. Bosnia and Herzegovina has bilateral agreements with Albania, Algeria, Austria, Azerbaijan, Belgium, Czech Republic, Finland, France, Germany, Greece, Croatia, Iran, Ireland, Italy, Jordan, Kuwait, Qatar, China (People’s Republic of), Cyprus, Hungary, Malaysia, Montenegro, Moldova, Netherlands, North Macedonia, Norway, Pakistan, Poland, Romania, Slovak Republic, Slovenia, Serbia, Spain, Sweden, Sri Lanka, Turkey, United Arab Emirates, United Kingdom.

← 2. Participating jurisdictions to the Convention are available here:

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