APAs were recently implemented in the Croatian tax legislation.
Our Transfer Pricing team briefly presents the main points of the
Croatian legislation related to an APA.
Transfer pricing legislation was introduced in Croatia by way of
the Corporate Income Tax Act (CIT) on 1 January 2005. However, the
Croatian tax authorities have only recently recognized its
importance.
The implementation of Advance Pricing Agreements (APAs) in the
national legislation of Croatia (Official Gazette No. 47/15)
published on 3 May 2017, reveals a significant progress towards
harmonizing the Croatian legislation with OECD Transfer Pricing
Guidelines.
An APA can be concluded as:
- A unilateral APA between a taxpayer
and the Tax Administration (TA)
