Member Seminar: Transfer Pricing
Date: June 8th, 2017
Time: 9:00 - 11:00
Place: AmCham office meeting room, Strojarska cesta 22, Zagreb
The first several months of 2017 are full of news regarding transfer pricing. Some of them are already implemented in practice, while others are just implemented into regulations.
- Obligation to submit Report on related party transactions was announced at the end of 2015. In 2017, it is implemented in practice.
- Following the global BEPS initiative published by the Organization for Economic Co-operation and Development (OECD), Croatia joined numerous countries in implementing obligation to submit Country-by-Country Report notification, i.e. to inform Tax administration which Group member entity will submit Country-by-Country report and in which jurisdiction.
- After an option to conclude Advanced Pricing Arrangement was introduced in Corporate Income Tax Act, detailed guidance was published in the Rulebook on the procedure of concluding the Advanced Pricing Arrangement. Methods, content, validity periods and cost of concluding the Advanced Pricing Arrangement are introduced. What is the procedure and what to expect?