Croatia updated its MAP guidelines and introduced a documented bilateral notification process. Accordingly, Croatia applies its notification process for future cases in which its competent authority considered the objection raised in a MAP request not to be justified and when the tax treaty concerned does not contain Article 25(1) of the OECD Model Tax Convention as amended by the Action 14 final report. Accordingly, Croatia is introducing, in its newly negotiated treaties, an alternative provision on bilateral notification process.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
![](/adobe/dynamicmedia/deliver/dm-aid--1fd68f26-a7e4-4251-b1ff-696b96303d72/69b789e7-en.jpg?quality=80&preferwebp=true)
Croatia
Recent developments relating to MAP in Croatia prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
Croatia updated its MAP guidelines in 2022.
Latest Action 14 Peer Review report
26 July 2021 - https://doi.org/10.1787/7a89e6e4-en
Tax treaty network of Croatia
65 treaties, applicable to 66 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: in force.
Table 1. State of play of Croatia's tax treaty network
Treaties in line with the Action 14 Minimum Standard following MLI impact |
Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard |
Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard |
---|---|---|
60 |
3 |
2 |
Source: OECD
Croatia's MAP programme
Organisation of competent authority function
two persons working on MAP cases
One head of unit
Two persons working on MAP cases (all of which work on other tasks as well)
One person works on attribution/allocation cases and one person works on other cases
contact persons for MAP requests:
Republic of Croatia, Ministry of Finance, Croatian Tax Administration, Central office, Boskoviceva 5, 10 000 Zagreb, Croatia Phone: +385 1 4809 000 / Fax: +385 1 4809 129 / Email: su_pis@porezna-uprava.hr.
Figure 1. Competent Authority Organisational Structure
![](/adobe/dynamicmedia/deliver/dm-aid--db1a13b2-7ef5-45a4-af7d-a692fc1e4b96/image57.png?quality=80&preferwebp=true)
Source: OECD
Table 2. Guidance on the MAP process
MAP guidance |
Smjernice za postupak zajedničkog dogovaranja, ažurirano 2022. (Guidelines for MAP, updated 2022) |
https://www.porezna-uprava.hr/Dokumenti%20vijesti/Postupak%20zajedni%C4%8Dkog%20dogovaranja%20.pdf (Section 4.1.2. to be referred to for form and content of a MAP request, including information requirements) |
MAP profile |
15 September 2023 |
https://www.oecd.org/tax/dispute/croatia-dispute-resolution-profile.pdf |
Overview of Croatia's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-croatia.pdf for details with respect to Croatia's MAP Statistics.
Figure 2. Cases closed in 2022
![](/adobe/dynamicmedia/deliver/dm-aid--fcba8671-dd1d-43fd-8dbb-1069c2137291/image58.png?quality=80&preferwebp=true)
Source: OECD
Figure 3. Evolution of Croatia's MAP caseload (2016-22)
![](/adobe/dynamicmedia/deliver/dm-aid--825220bd-828d-44d6-81d5-5af0c6f057f7/image59.png?quality=80&preferwebp=true)
Source: OECD
Table 3. Overview of Croatia’s MAP caseload for 2022
Inventory for year 2022 |
Opening Inventory 1/1/2022 |
Cases started |
Cases Closed |
End Inventory 31/12/2022 |
---|---|---|---|---|
Attribution/allocation cases |
6 |
4 |
2 |
8 |
Other cases |
13 |
2 |
4 |
11 |
Total |
19 |
6 |
6 |
19 |
Source: OECD
Table 4. Croatia’s average time to resolve MAP cases in 2022
Cases resolved in year 2022 |
Pre-2016 cases |
Post-2015 cases |
All |
|||
---|---|---|---|---|---|---|
Number of cases |
Average time |
Number of cases |
Average time |
Number of cases |
Average time |
|
Start to End |
||||||
Attribution / Allocation cases |
0 |
N/A |
2 |
23.61 |
2 |
23.61 |
Other cases |
1 |
53.00 |
3 |
16.07 |
4 |
25.30 |
All cases |
1 |
53.00 |
5 |
19.08 |
6 |
24.74 |
Source: OECD