Page 16 - Central and Eastern European Transfer Pricing Review

16 | CEE Transfer Pricing Review

When may a taxpayer submit an Please provide some information
adjustment to competent authority? on how successful the APA program
No formal rules. is and whether there are any known
diffculties.
May a taxpayer go to competent Not applicable.
authority before paying tax?
No formal rules. Language

Advance pricing In which language or languages
can documentation be fled?
arrangements Although there is a possibility

What APA options are available, of maintaining transfer pricing
if any? documentation in another language
No APAs or advance rulings of any kind. and translating it upon a request issued
by the RS tax authority, KPMG in BiH
Is there a fling fee for APAs? recommends having a local language
translation prepared in advance.
Not applicable.
Does the tax authority publish APA
data either in the form of an annual
report or through the disclosure of
data in public forums?
Not applicable.

KPMG in Bosnia and Herzegovina

Manal Bećirbegović
Tel: +387 33 941 500
Email: mbecirbegovic@kpmg.com

As email addresses and phone numbers change
frequently, please email us at transferpricing@
kpmg.com if you are unable to contact us via the
information noted above.
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with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.