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Republic of Srpska Amends Permanent Establishment and Transfer Pricing Rules

|Approved Changes|Bosnia and Herzegovina
Bosnia and Herzegovina

The National Assembly of the Republic of Srpska, Bosnia and Herzegovina has approved amendments to the Law on Profit Tax that apply from 1 January 2026. This includes amendments to clarify the determination and treatment of a permanent establishment (PE):

  • A construction, installation, or assembly site (including related supervisory activities or natural resource exploration) will now be consid…