The Croatian tax payers, members of the multinational groups that have consolidated revenues of min. EUR 750 Mio are obliged to inform the Croatian Tax Authorities about the group obligation for the submission of the Country-by-Country Reporting’s.
Country-by-country reporting (“CbCR”) is one of the cornerstones of the three-tier approach to transfer pricing reporting and is prescribed by the OECD BEPS Action Plan no. 13. The CbCR has to be filed by the ultimate parent of those multinational groups (“MNG”) that have total consolidated revenues of EUR 750 million or more in the last financial year. The CbCR needs to be filed for the periods from 2016 onwards.
The Croatian Tax Authorities have published a notification to taxpayers that members of MNGs subject to CbCR reporting have to notify the Tax Authorities’ Head Office.
The deadline for notifying the Tax Authorities is at latest four months after the end of the corporate tax assessment period (e.g. by April 30, 2017 if the tax assessment period ends on 31 December 2016).
The Croatian MNG members are to provide the notice to the Tax Authorities as follows:
The notices from points 1. and 2. above have to be sent by post to the Ministry of Finance, Tax Authorities, Head Office, Normative Activities and International Cooperation Department, Boškovićeva 5, 10000 Zagreb.
The ultimate parent, the substitute parent, or the constituting member are required to deliver the first CbCR for the tax year starting on January 1, 2016 or later within 12 months from the last day of the reporting period.
www.deloitte-tax-news.de | Diese Mandanteninformation enthält ausschließlich allgemeine Informationen, die nicht geeignet sind, den besonderen Umständen eines Einzelfalles gerecht zu werden. Sie hat nicht den Sinn, Grundlage für wirtschaftliche oder sonstige Entscheidungen jedweder Art zu sein. Sie stellt keine Beratung, Auskunft oder ein rechtsverbindliches Angebot dar und ist auch nicht geeignet, eine persönliche Beratung zu ersetzen. Sollte jemand Entscheidungen jedweder Art auf Inhalte dieser Mandanteninformation oder Teile davon stützen, handelt dieser ausschließlich auf eigenes Risiko. Deloitte GmbH übernimmt keinerlei Garantie oder Gewährleistung noch haftet sie in irgendeiner anderen Weise für den Inhalt dieser Mandanteninformation. Aus diesem Grunde empfehlen wir stets, eine persönliche Beratung einzuholen.
This client information exclusively contains general information not suitable for addressing the particular circumstances of any individual case. Its purpose is not to be used as a basis for commercial decisions or decisions of any other kind. This client information does neither constitute any advice nor any legally binding information or offer and shall not be deemed suitable for substituting personal advice under any circumstances. Should you base decisions of any kind on the contents of this client information or extracts therefrom, you act solely at your own risk. Deloitte GmbH will not assume any guarantee nor warranty and will not be liable in any other form for the content of this client information. Therefore, we always recommend to obtain personal advice. |