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News_CRO

Croatia adopts new anti-avoidance measures

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…

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News_CRO

Croatian Transfer Pricing Regulations

Although Croatia is not an OECD member country, the provisions of the relevant Croatian tax legislation are generally based on the OECD Transfer Pricing Guidelines. Transfer pricing rules are prescribed by Article 13 of the Corporate Income Tax (CIT) Act…

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News_CRO

Latest Amendments to Croatian Corporate Income Tax Act

On May 13th, 2016, the Croatian Parliament implemented the EU Directive and amended the Croatian Corporate Income Tax Act which was published in the Official Gazette no. 50/2016 and entered into force on June 9th, 2016. The amendment essentially introduces…

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News_CRO

Croatia publishes new bylaw on Automatic Exchange of Information

In line with the EU directive 2011/16/EU and appendix I and II to the EU directive 2014/107/EU, the Croatian Ministry of Finance has enacted a Bylaw on Automatic Exchange of Information in Tax Matters which was published in the Official…

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Latest Amendments to the Accounting Act, Effective as of January 1st 2016

As of January 1st 2016, new amendments to the Accounting Act have been entered into force thereby enacting the provisions of the EU Directive no. 2013/34/EU. Besides the Directive, Croatian Tax Administration had some involvements which consequently amended provisions regarding…

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Croatia – Luxembourg Double Tax Treaty enters into force

Croatia | April 2016 | Croatia and Luxembourg signed a treaty on the avoidance of double taxation on June 20th, 2014, which recently entered into force, on January 13th, 2016. The treaty applies to persons who are residents of one…

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News_CRO

USA and Croatia Sign FATCA Agreement

Croatia/December 2015 On March 20, 2015, the Croatian Finance Minister and the US Ambassador in Croatia signed a Foreign Account Tax Compliance Act (FATCA). Initially planned to enter into force at the end of September 2015, the Croatian Tax Authority…

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News_CRO

Croatia amends Corporate Income Tax Act and VAT Act

Croatia/October 2015 Corporate Income Tax Act Amendments The amendments in the Croatian Corporate Income Tax Act introduce changes in the regulation of small entrepreneurs as well as impact the tax benefits for reinvested profit. In order to be subject to…

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