Accordingly, as of 1 January 2016:
These measures also apply to loans between two Croatian tax residents if one of them is in a "favorable tax position."
All entities using related-party financing need to review their current loan structures and, if appropriate, take immediate action.
Read a December 2015 report [PDF 119 KB] (in both Croatia / English) prepared by the KPMG member firm in Croatia: Kamatne stope između povezanih osoba / Related-party interest rate
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