Bosnia & Herzegovina: Tax treaty with Algeria

Sead Dado Salkovic

The tax treaty between Bosnia and Herzegovina (B&H) and Algeria signed on February 9 2009 for the avoidance of double taxation on income and capital became effective on January 1 2011.

In Algeria, the treaty covers the taxation of global income, corporate profit, mining profits, the tax on professional activity, patrimony tax, royalties and taxes on prospecting activities, research, exploitation, and transport of hydrocarbons by way of pipelines. The treaty also covers taxes on income, corporate income tax and tax on capital in B&H.