Croatia has published the rulebook from the Ministry of Finance on the application of the 33% extra (additional) profits tax, which applies for one tax period beginning on or after 1 January 2022. The rulebook covers the general provision, the procedures for determining income and taxable profit, the extra profits tax form, etc. One particularly important provision of the rulebook concerns the scope of taxpayers subject to the extra profits tax. As previously reported, the tax generally applies for companies in all sectors with total income exceeding HRK 300 million and taxable profit that is at least 20% higher than...