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Croatia

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Gost is surrounded by mountains and fields of wild flowers. The summer sun burns. The Croatian winter brings freezing winds. Beyond the boundaries of the town an old house which has lain empty for years is showing signs of life. One of the windows, glass darkened with dirt, today stands open, and the lively chatter of English voices carries across the fallow fields. Laura and her teenage children have arrived.A short distance away lies the hut of Duro Kolak who lives alone with his two hunting dogs. As he helps Laura with repairs to the old house, they uncover a mosaic beneath the ruined plaster and, in the rising heat of summer, painstakingly restore it. But Gost is not all it seems; conflicts long past still suppurate beneath the scars.

Englisch. --- Roman. --- Croatia --- Croatia.

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Folklore --- Croatia

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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.

Taxation --- Croatia

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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Croatia.

Taxation --- Croatia