Croatia
A. Progress in the implementation of the minimum standard
Croatia has 65 tax agreements in force, as reported in its response to the Peer Review questionnaire.
Croatia signed the MLI in 2017, listing 65 tax agreements.1
Croatia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Croatia.
Note
← 1. For its agreements listed under the MLI, Croatia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). This number appears in the Croatian MLI position to be filed after 30 June 2019.