Croatia

US Foreign Account Tax Compliance Act (FATCA)

In 2015, the US Treasury and Croatia signed and released an intergovernmental agreement (IGA), while the FATCA Agreement entered into force on 27 December 2016.

Base erosion and profit shifting (BEPS)

Even though Croatia is not a member of the OECD, a BEPS plan is being incorporated into Croatian legislation according to the EU Directives.