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Croatia Notice on CbC Reporting Requirements

05 April 2017

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Approved Changes

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Croatia

The Croatian Tax Administration has published a notice on the country's Country-by-Country (CbC) reporting requirements, which are in line with BEPS Action 13 and the EU requirements concerning the exchange of Country-by-Country (CbC) reports as per Council Directive (EU) 2016/881. The notice covers the main notification and reporting requirements for MNE groups whose consolidated revenue in the previous year amounts to at least EUR 750 million. The requirements, which generally apply in respect of fiscal years beginning on or after 1 January 2016, are as follows Each constituent entity of the MNE group resident in Croatia must provide notification on...