engleski

The History of Double Tax Conventions - Croatia

The cross-border operation of individuals and business brings about the problems of double taxation. Long time ago countries resorted to conclusion of bilateral treaties in the attempt to eliminate these obstacles to movement and trade. Besides unilateral measures, these double taxation treaties are an important instrument in today’ s taxation policy of many countries. This report is indented to provide an insight into the Croatian DTC system. Along with addressing the questions posed to reporters it is helpful to briefly explain, in a form of guidelines, a part of Croatia’ s legal history, because of the fact that at the beginning of the last decade of the 20th century Croatia had undergone an extensive transformation. The “ modern period” in Croatian history begins with the country's change of political and economic system in the circumstances in which the declaration of independence in 1991 was followed by several years of the “ Croatian War of Independence” .

Double tax conventions; DTC policy; history

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