On 30 October 2014, the Croatian government proposed changes to the country's Corporate Income Tax Law. Key changes include: The business income of individual entrepreneurs will be subject to corporate income tax if their total gross income is over HRK 3 million in the previous year Dividend and profit distributions will not be included in the corporate income tax base if the distribution  income was not considered a deductible expense in other states Profits reinvested in long-term assets used in business activities may be exempted from corporate income tax when capitalized (excluding banks and other financial institutions) - this incentive cannot...