Tax Scorecard

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Match 1 FRANCE
CROATIA
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Currency and Rate / $

Euro / USD = 0.86

Croatian Kuna / USD = 6.34

Tax Year

Calendar year

Calendar year

RoI Filing Due Date

30 April if following calendar year, otherwise within 3 months from the closing of the financial year

4 months from the end of the tax year

Residential Status
- Individuals

An individual is considered to be domiciled in France if:

1. Habitual abode is in France, or

2. Professional activities are carried out in France, or

3. France is the center of economic interests

An individual will be deemed resident in Croatia where they:

1. have real estate in their ownership or at their disposal for more than 183 days in one or two calendar years in Croatia or

2. are physically present in Croatia for more than 183 days in one or two calendar years.

- Corporates

Incorporated, real seat

Legal statutory seat or place of effective management and control

Tax Rates
- Individuals

Progressive rates of taxation ranging from 0% to 45%

Progressive rates of taxation ranging from 24% to 36%

- Corporates

28% rate on income up to EUR 500,000, with the excess subject to standard 33 1/3% rate

18%; 12% (under conditions)

Withholding Tax Rates
- Royalty

33 1/3%; 75% on payments to ‘non-cooperative countries’

15%

- Fees for Technical Services

33 1/3%; 75% on payments to ‘non-cooperative countries’

15%

- Dividends

30%; 18% on payments to EEA countries (except Liechtenstein); 75% on payments to ‘non-cooperative countries’

12%

- Interest

0%; 75% on payments to ‘non-cooperative countries’

15%

OECD Status

Member

Non-Member

No. of Treaties

124

61

Treaty with India

Yes

Yes

Advance Ruling

Yes

Yes

GAAR

Yes. There are two general anti-avoidance approaches under French law: the abnormal acts of management approach and the abuse of law approach.

Yes

CFC Legislation

Yes. CFC legislation applies to any resident shareholder company that directly or indirectly hold a participation of more than 50% in a foreign legal entity or permanent establishment which is established or constituted in a country the effective taxation of which is at least 50% lower than that of France.

No

Anti-Tax Haven

Yes; Withholding tax rate on payments made to persons in  ‘uncooperative countries’ is 75%. Transfer Pricing is also applicable to transactions with parties in such countries.

No

Transfer Pricing

Yes

Yes

Safe Harbour

Yes

No

APA

Yes

Yes

Indirect Tax Regime

Value Added Tax

Value Added Tax

- Applicable Rate

20%; 10%; 5%; 2.1%

25%;13%; 5%

Match Preview: Final – France vs. Croatia

The clock has started ticking for the final showdown in Moscow, when World Cup 1998 winners France will take on Croatia today. There were a lot of speculations with the Croatians before they headed into the semi-final against England due to their fatigue, but it was all proved wrong as they won the third game in a row in extra time! The journey of Croatia in this World Cup has been a tough one right from the start.. and equally tough will be going through France’s defense. France has not only won their last three knock-out games but also kept two clean sheets in their last two games. And they would be eyeing to do the same in the final as well. While both the teams seem to be balanced and have enough firepower to take the country through, question arises as to which team will have the edge going into today’s final? Will France falter again as they did on their home turf in the Euro 2016 final? Catch Sony-ESPN’s Match Preview of this enthralling final between France & Croatia.

Match Preview: Semi-Final 2 – England vs. Croatia

They have waited for 28 years for this game! In tonight’s second semi-final, England will take on Croatia, who had to go through the play-offs to reach Russia. Can the England team bring it home this time? or would team Croatia, who threw Argentina and the hosts out of the World Cup race, make England wait for another four years? Who would join France, who has reached the third World Cup Final in 20 years after defeating Belgium? Catch Sony-ESPN’s Match Preview of this exciting encounter between England & Croatia

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