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…
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…
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…
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…
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…
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…
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…
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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