On 31st October 2019, the Government published a bill regarding the implementation of mandatory disclosure rules pursuant to the EU’s Council Directive 2018/822 of 25 May 2018 (commonly referred to as DAC6) into Croatian’s domestic law. Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements in order to enhance transparency and the fight against tax evasion and avoidance. This Directive contributes to the implementation by the EU of BEPS action 12 with regard to the mandatory disclosure of information applicable to aggressive or abusive transactions, devices or structures. This Directive came into force in the EU on 25 June 2018 and will take effect on 1 July 2020.
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