Transfer pricing

Business owners – taxpayers of the Croatian Corporate Profit Tax, holding shares in companies and/or business units abroad and planning bussiness transactions between their Croatian company/business unit and their foreign company or business unit, are obliged to prepare a comprehensive transfer pricing documentation. In some cases, preparation of a standard transfer pricing study may be avoided through conlusion of the Preliminary agreement on transfer pricing with the Croatian Tax Authority. This makes the whole procedure easier and much cheaper, and at the same time less risky for the taxpayer.