Indicator
Investor Incentives
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| The investment promotion agency, or relevant body, conducts ad hoc monitoring of investors’ obligations. | State RS FBiH | |||||
| The investment promotion agency, or relevant body regulalrly provides investor incentives, with limited oversight. | State RS FBiH | |||||
| Investor incentives are provided following a cost-benefit analysis, although the results are not available to the public. | State RS FBiH | |||||
| There are sunset clauses in place. | State RS FBiH | |||||
| Procedures and criteria for granting investor incentives are clear and transparent, although with a degree of limitation. | State RS FBiH | |||||
| Investor incentives are regularly subject to a cost-benefit analysis, the results of which are available to the public. | State RS FBiH | |||||
| Renewal of investor incentives is granted with appropriate scrutiny. | State RS FBiH | |||||
| Cost-Benefit analysis takes into account social and environmental impact of incentives-motivated investment. | State RS FBiH | |||||
| Investor incentives are regulated by the tax code of the economy. | State RS FBiH | |||||
| Incentives are assessed against potential for aggressive tax planning by investors. | State RS FBiH |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.