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Croatia Publishes Rules for Concluding APAs

18 May 2017

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Approved Changes

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Croatia

The Croatian Tax Administration has announced the entry into force on 29 April 2017 of new rules on the procedures for entering into advance pricing agreements (APAs) on transfer pricing. Main aspects of the rules include: APAs may be concluded as unilateral, bilateral, or multilateral; The general APA process includes five main steps: The initial application; Initial consultation (if application not rejected); Formal submission of declaration to conclude the APA; Conclusion of the APA; Monitoring and implementation of the APA; Once concluded, APAs may apply for up to five years, and may be extended if application for extension is made...