In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Published on March 14, 2016
Croatia’s legal and regulatory framework overall requires availability, access and exchange of all tax relevant information in accordance with the international standard. Nevertheless, certain room for improvement was identified mainly in areas concerning availability of information on holders of bearer shares, ownership information of foreign companies and foreign partnership and regarding broad scope of information covered by professional secrecy. Since the cut-off date of the review Croatia has already taken measures to address some of the recommendations made in the review report. Croatia’s response to the recommendations, as well as the application of its legal framework and practices will be considered in the next round of peer review of Croatia which is scheduled to commence in the first half of 2018. For further information on Croatia’s exchange of information practices and to read the full report click here.