Transfer pricing represents an important aspect of tax compliance for both businesses and tax authorities worldwide. Increased transparency, the exchange of data between tax authorities, and OECD guidelines have further raised the requirements placed on taxpayers.

The global minimum tax (Pillar 2) represents a continuation of the OECD and G20 BEPS initiative aimed at preventing the shifting of profits to low-tax jurisdictions. The initiative has been supported by more than 140 countries, including the Republic of Croatia.