Croatia
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This chapter documents the overall development context in Croatia since independence in 1991, describing the current economic situation and the main investment policy reform efforts, and identifies specific challenges that hinder investment, economic...
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Since 2000, three consecutive governments in Croatia have focused their policies on modernising the public administration and reforming the budget process. This article examines the budget process in Croatia in the light of its two unique ...
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This note focuses on the multi-faceted structural challenges in the Western Balkans, which have exacerbated by the COVID-19 pandemic, and it assesses the economic impact of COVID-19 on the region, with special focus on SMEs, tourism, education,...
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The Republic of Croatia ended unilateral formal-legal relations with the Socialist Federal Republic of Yugoslavia with the Declaration on Sovereignty and Independence, on 25 June 1991. Following international recognition in 1992, Croatia became a...
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Croatia can legally issue the following four types of rulings within the scope of the transparency framework: (i) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing...
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Overall determination on the legal framework: In Place But Needs Improvement
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Croatia was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).
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In 2018, the total contribution of tourism to GDP was estimated at 19.6% with tourism revenues increasing by 6.4% to HRK 75.1 million. Tourism industries directly employed 86 600 people, representing 6.6% of total employment. According to the Tourism...
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This peer review covers Croatia’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is...
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This chapter contains a description of tax provisions applied to agriculture in 2019, unless otherwise specified. They include taxes on income and profit, property, good and services, environmental taxes, and tax incentives for R&D and innovation.
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This country profile presents recent policy developments in Bulgaria and highlights current inclusive entrepreneurship policy issues. Key self-employment and entrepreneurship data for women, youth, seniors and immigrants are benchmarked against the...
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Croatia was first reviewed during the 2017/2018 peer review. This report is supplementary to Croatia’s 2017/2018 peer review report (OECD, 2018[1]). The first filing obligation for a CbC report in Croatia applies to reporting fiscal years commencing...
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