August 14, 2019
Ministry of Finance
Tax Agreement with Croatia will Enter into Force
[Provisional translation]
1. On August 6, mutual notifications necessary for the entry into force of the Agreement between Japan and the Republic of Croatia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on October 19, 2018) were completed between the Government of Japan and the Government of the Republic of Croatia.
2. This Agreement, accordingly, will enter into force on September 5, 2019 (the thirtieth day after the date of completion of the mutual notifications) and will have effect:
(a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after
1 January, 2020; and
(b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January, 2020.
The provisions concerning exchange of information and assistance in the collection of taxes will have effect from September 5, 2019, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.
【Reference】Texts and Outline of the Agreement
・“Agreement between Japan and the Republic of Croatia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”（Japanese(PDF:270KB)
・English(PDF:85KB) ）
・Outline of the Agreement.