After the FBiH Government adopted a new Draft of the Law on Income Tax Federation B&H, a draft law was referred to the parliamentary procedure. Delegation of employers and trade unions in the Economic and Social Council did not support the proposed draft law, because it does not stimulate investment and creating new jobs. The essential novelty of the new law are transparent definition of transfer prices, but also changes in the recognition of debt write-offs, amortization expense, the abolition of restrictions on entertainment expenses, donations, membership fees and sponsorships.