3.1 Unilateral Double Taxation Relief
Croatian Corporate Income Tax Law („CITL“) and Croatian Corporate Income Tax Bylaw („CITB“) have separate chapters on the avoidance of double taxation by resident corporations. Generally speaking, the CITL and CITB provide for rules Seite 186 for the unilateral avoidance of double taxation of profit derived by resident corporations from carrying on business through permanent establishments situated in foreign countries.
