1.1 General Remarks and Definitions
In order to understand the basis of the tax systems in Bosnia and Herzegovina („BiH“), reference must be made to the Dayton Agreement (Dayton) of 1995. Dayton established a Constitution for BiH, and a Constitution for the Entities – the Federation of BiH („FBiH“) and the Republic of Srpska („RS“); subsequently the Brčko District was created as a third Entity.
