Bosnia and Herzegovina's Ministry of Finance has published the synthesized text of the 2008 tax treaty with Spain as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2008 Bosnia and Herzegovina-Spain tax treaty:
Click the following link for the Ministry of Finance's tax treaty webpage, which includes the synthesized texts of Bosnia and Herzegovina's tax treaties.