Executive summary
The Croatian Parliament has approved the Croatian Act on Administrative Cooperation in the Field of Taxation implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive).1
Following the approval of the Croatian Act (the primary legislation), the Croatian Minister of Finance executed the Bylaws (the secondary legislation) on the Automatic Exchange of Information in the Field of Taxat…