Dividend means a share in the profits of an enterprise. Dividend is deemed to include liquidation surplus (net assets) as well as interest paid on loans from related parties in excess of rates prevailing in the market.
For withholding tax purposes, service fees include payments for market research, tax advisory, business advisory and audit services as well as other services performed by non-residents in the territory of FBiH.
Interest includes any amount required to be paid in money or in kind for the use of money, whether payable under a debt obligation, or with respect to a deposit, or in accordance with a leasing contract, instalment sale or other deferred payment sale.
For withholding tax purposes, service fees include any amount paid to a non-resident for market research, advertising and promotion, management, tax and business consulting, auditing, accounting, legal services and other similar services.
For withholding tax purposes, royalty includes any fee paid to a non-resident for copyrights, intellectual property rights, patents, license, rights to use name, design, model, trademark, draft, plan and other similar rights.
Capital gains means income derived from the sale or transfer of capital and investment goods and represents a positive difference between the sale price and the adjusted property base.
Service fees include payments for the provision of management, consulting, financial, technical, or administrative services.