By 9th of June 2016 there is no tax exception or tax relief will not be granted to any arrangement or a series of arrangements whose main purpose is to obtain a tax advantage, after analyzing all the relevant facts and circumstances.
The EU Parent-Subsidiary Directive (2011) as amended by Directive 2015/121 has been implemented into Croatian law. The Law was published in Official Gazette No. 50/2016 on 1 June 2016.
That fact additionally to the existed Transfer Pricing rules in Croatia highlights the importance of having in place Transfer Pricing Documentation.