How to survive a transfer pricing audit in Croatia
March 15, 2008
Dunja Hitrec, of Ernst & Young in Zagreb, looks at the Croatian tax authority’s approach to transfer pricing auditing
In Croatia a transfer pricing audit is governed by the same general rules as any other tax procedure. A tax audit is usually initiated with the delivery of a decree which states the purpose and extent of the tax audit for the taxable person. Following the issuance of the decree, a tax audit may commence within 30 days for big taxpayers and 15 days for other taxpayers. The scope of the audit may subsequently be extended to include additional periods where any suspicion of wrongdoing is suspected. (pictured left, Zagreb; below Dubrovnik)
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