2.1 Unilateral Double Taxation Relief
The corporate income tax laws of the Federation of Bosnia and Herzegovina („FBiH“), the Republic of Srpska („RS“), as well as Brčko District („BD“), and Seite 184 their laws on tax authorities, regulate withholding tax matters and procedures concerning its calculation, withholding, payment to the competent tax authorities, as well as procedures for its tax relief/tax exemptions and tax return under the DTTs, which have priority in application over the corporate income tax laws of the FBiH, RS and BD. Under the previously mentioned regulations, withholding tax is defined as tax which is calculated on income that a non-resident legal entity acquired in the territory of the FBiH, RS and BD.
