Croatia has 66 tax agreements in force as reported in its response to the Peer Review questionnaire. Forty-one of those agreements comply with the minimum standard.
Croatia signed the MLI in 2017 and deposited its instrument of ratification on 18 February 2021, listing its non-compliant agreements. The MLI entered into force for Croatia on 1 June 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Croatia indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in those agreements.
Croatia is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1