The law implementing the anti-abuse amendment to the EU Parent-Subsidiary Directive ({News-2015-01-27/A/4- previous coverage}) into Croatian tax law entered into force on 9 June 2016. Based on the amendment, tax relief will not be granted if an arrangement or a series of arrangements are put in place with the main purpose or one of the main purposes to receive a tax benefit and not for valid commercial reasons that reflect economic reality.