Croatia
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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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1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality...
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The principle ministry for structural policy and regional development in Croatia is the Ministry of the Sea, Tourism, Transport and Development (MMTPR). The MMTPR is also responsible for co-ordinating interministerial working groups dealing with ...
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Croatia has the highest GDP per capita (based on purchasing power parity) in SEE at USD 18 575 in 2008. This compares to an average for the SEE region of USD 11 460. Real GDP growth in 2005-08 was 4.2% on average. Despite a surge to 6.1% in 2008 ...
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Compared with many of its neighbouring countries, Croatia is relatively homogenous in terms of religion and culture. Concerns remain regarding violence against women, but the government is working to reduce its prevalence throughout the country.
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