Tag: Croatia
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Global minimum corporate income tax
In December 2021, the Organisation for Economic Co-operation and Development (OECD) published the document Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) (hereinafter: OECD Model Rules). The OECD Model Rules are contained in Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for…
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Country-by-Country Reporting (CbCR) Regulation in Croatia
Croatia, as an EU member state and a signatory to the OECD’s Base Erosion and Profit Shifting (BEPS) framework, has adopted the Country-by-Country Reporting (CbCR) requirements under BEPS Action 13. These rules are designed to enhance transparency and provide tax authorities with comprehensive information about the operations of multinational enterprises (MNEs). This article offers Chief…
CbC Reporting 