Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/07/2019

Croatia

Declaration contained in the instrument of ratification deposited on 28 February 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply:

For the Republic of Croatia, the Convention shall apply to those taxes in Article 2, paragraph 1, of the Convention which fall within:

Article 2, paragraph 1.a.i:
- tax on income (porez na dohodak) ;
- tax on profits (porez na dobit).

Article 2, paragraph 1.b.iii :
C: - value-added Tax (porez na dodanu vrijednost);
G: - real estate transaction tax (porez na promet nekretnina).
Period covered: 01/06/2014 -
Articles concerned : 2


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.