Croatia Implements Advance Pricing Agreements (APAs)
APAs were recently implemented in the Croatian tax legislation. Our Transfer Pricing team briefly presents the main points of the Croatian legislation related to an APA.
Transfer pricing legislation was introduced in Croatia by way of the Corporate Income Tax Act (CIT) on 1 January 2005. However, the Croatian tax authorities have only recently recognized its importance.
The implementation of Advance Pricing Agreements (APAs) in the national legislation of Croatia (Official Gazette No. 47/15) published on 3 May 2017, reveals a significant progress towards harmonizing the Croatian legislation with OECD Transfer Pricing Guidelines.
An APA can be concluded as:
A unilateral APA between a taxpayer and the Tax Administration (TA) Bilateral or multilateral APA between taxpayer, TA, associated entities and TA of other countries in which those associated entities are residents. The procedure for concluding an APA consists of five stages:
Submission of the Initiative for the conclusion of the APA. Preliminary interview of the taxpayer by the TA, in order to exchange views and gain additional information about the APA. Submission of the statement of intention to conclude the APA by the taxpayer. This statement includes general and specific information regarding the transactions intended to be covered by the APA. The conclusion of the APA. The conclusion shall include information about the related parties included in the APA, a description of the transactions and the agreed documentation methodology. Monitoring the implementation of the APA by the TA. The duration of an APA can be...
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