On 17 July 2015, the Croatian tax authority published guidance on tax rulings in the Official Gazette. According to the guidance, a binding tax ruling can be obtained by filing a request to the tax office or the large taxpayers office on issues concerning: The tax treatment of investment projects with a value of at least HRK 20 million (~USD 2.9 million); The tax base for a corporate restructuring, such as mergers, divisions, etc.; The application of tax treaties; The determination of Input VAT deductions; and Certain other business matters where tax treatment is unclear When a ruling is requested,...