Croatia Publishes Guidance on Tax Rulings

On 17 July 2015, the Croatian tax authority published guidance on tax rulings in the Official Gazette. According to the guidance, a binding tax ruling can be obtained by filing a request to the tax office or the large taxpayers office on issues concerning:

• The tax treatment of investment projects with a value of at least HRK 20 million (~USD 2.9 million);
• The tax base for a corporate restructuring, such as mergers, divisions, etc.;
• The application of tax treaties;
• The determination of Input …