Croatia has 66 tax agreements in force, as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with Japan, complies with the minimum standard.

Croatia signed the MLI in 2017. It did not list its agreements with Kazakhstan, the United Arab Emirates and Viet Nam. These agreements will therefore not, at this stage, be modified by the MLI. Croatia indicated in its response to the Peer Review questionnaire that it will add these agreements under the MLI when it will ratify the MLI.

Croatia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Croatia’s listed agreements under the MLI will start to be compliant after Croatia’s ratification of the MLI. Croatia indicated that its Parliament had approved a draft bill for the ratification of the MLI on 26 November 2020 that would soon be promulgated by the Croatian President. Croatia further indicated that it expected to deposit its instrument of ratification of the MLI by the end of 2020 or early in 2021.


← 1. For its agreements listed under the MLI, Croatia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2021

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at