INTM412040 - International Manual - HMRC internal manual
International tax issues including the principles of double taxation relief and an introduction to double taxation agreements
Source: gov.uk
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DT5254 - Double Taxation Relief Manual - HMRC internal manual
DT5254 - Double Taxation Relief Manual: Guidance by country: Croatia: Notes You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The treaty that entered into force in 2015 replaced the treaty with the former Yugoslavia, which took effect in 1982. Apart from a general updating to reflect changes in the OECD Model Tax Convention and the domestic laws of both states, notable changes include: Associated Enterprises (Article 9) A new OECD Model paragraph 2 has been added. It requires each state to make a correspond...
Source: gov.uk