Convention (1990) on the elimination of double taxation in connection with the adjustment of profits of associated enterprises: accession of Croatia
01020304
With the European Parliament.
Last active 15 Apr 2014
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What this bill does
In plain terms: what it changes and who it affects.
This proposal brings Croatia into the EU Arbitration Convention to help remove double taxation from transfer-pricing profit adjustments.
Who it affects
It affects associated enterprises operating between Croatia and other EU Member States that face double taxation after tax authorities adjust profits.
Core of the proposal
- Adds Croatia’s income tax and profit tax to the Convention’s covered taxes.
- Names Croatia’s Minister of Finance as the competent authority.
- Makes Croatian-language texts of the Convention and related acts equally authentic.
- Sets Convention entry into force between Croatia and all other EU Member States.
Key provisions
- Takes effect
- The Decision takes effect the day after publication; Convention entry into force for Croatia is left as “XXX[date]”.
Articles changed · 2 across 1 law
- Convention 90/436/EEC
- art. 2(2): replaces points (i) to (xxvii)
- art. 3(1): replaces the list
Latest update
26 May 2026The most recent development in this bill's progress.
Moved to European Parliament
Documents
3 recentSourcesOEIL