DT5250 - Double Taxation Relief Manual: Guidance by country: Croatia: Agreements in force
Title: Agreement between the Republic of Croatia and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 15 January 2015
Statutory Instrument number: SI 2015 No. 1889
Entered into force: 19 November 2015
Has effect:
- in Croatia from 1 January 2016
- in the UK, in respect of income tax and capital gains tax, from 6 April 2016; in respect of corporation tax, from 1 April 2016 and taxes withheld at source, 1 January 2016
The former Yugoslavia agreement (SI 1981 No.1815) applied until the dates from which the above agreement had effect.
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/croatia-tax-treaties