Croatia

US Foreign Account Tax Compliance Act (FATCA)

On 2 April 2014, the US Treasury announced that an intergovernmental agreement (IGA) was ‘in effect’, and, on 20 March 2015, the US Treasury and Croatia signed and released the IGA. The FATCA Agreement entered into force on 27 December 2016 (as published in the Official Gazette).

Base erosion and profit shifting (BEPS)

Even though Croatia is not a member of the OECD, a BEPS plan will become applicable according to the EU Directives. For example, Action 13 of the BEPS plan is incorporated in the Croatian legislation and applicable as of the beginning of 2017.