The income and capital tax treaty between Cyprus and Croatia entered into force on 28 December 2023. The treaty, signed 17 October 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Cyprus income tax, corporate income tax, the special contribution for the defense of the Republic, and capital gains tax. It covers Croatian profit tax, income tax, and local income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine its residence for the purpose of the treaty through mutual agreement based...