The European Union's Mandatory Disclosure Directive (DAC6) requires taxpayers, advisers and intermediaries to publish details of "potentially dangerous" cross-border tax planning situations. A number of non-EU jurisdictions could eventually introduce the option of comparing reporting requirements under BEPS agreements (BEPS = Base Erosion and Profit Shifting). After the delay due to the pandemic, reporting began in January 2021 in most countries.

Digitization and globalization have had a major impact on the economies and lives of people around the world, and that impact has only accelerated in recent years. These changes brought with them challenges to the rules of taxation of income from international business, which prevailed for more than a hundred years and led to multinational companies not paying their share of taxes despite the huge profits many of these companies made to become interconnected.

A comprehensive package of measures to help citizens and companies after the rise in energy prices worth several billion HRK was presented and will apply from April 1, 2022. A package of measures worth 4.8 billion HRK, to mitigate the growth of energy prices, which will limit the growth of electricity prices to 9.6 percent and gas to a maximum of 20 percent and among the measures are lowering the VAT rate on gas and some agricultural products, subsidies on the price of gas for households, changes in the system of benefits for the socially disadvantaged, one-time benefits for retirees and the like. The package that was presented was done systematically, it is timely, well prepared and comprehensive.