(1) Dobit od poslovanja društva jedne države ugovornice
oporezuje se samo u toj državi, osim ako društvo posluje u dru-
goj državi ugovornici preko stalne poslovne jedinice koja se u
njoj nalazi. Ako društvo posluje na taj način, dobit društva može
se oporezivati u toj drugoj državi ugovornici, ali samo onaj iznos
dobiti koji se može pripisati toj stalnoj poslovnoj jedinici.
(2) U skladu s odredbama stavka 3. ovoga članka, ako
društvo države ugovornice posluje u drugoj državi ugovornici
preko stalne poslovne jedinice koja se u njoj nalazi, u svakoj se
državi ugovornici smatra da stalna poslovna jedinica svojom
djelatnošću ostvaruje dobit koju bi mogla ostvariti kad bi bila
zasebno i nezavisno društvo koje se bavi istim ili sličnim poslo-
vanjem pod istim ili sličnim uvjetima te kad bi poslovala potpuno
samostalno s društvom čija je stalna poslovna jedinica.
(3) Pri utvrđivanju dobiti stalne poslovne jedinice, kao odbici
se priznaju troškovi nastali za potrebe stalne poslovne jedinice,
uključujući upravne i opće administrativne troškove, bilo da su
nastali u državi u kojoj se nalazi stalna poslovna jedinica ili
drugdje.
(4) Ako je u državi ugovornici uobičajeno utvrđivati dobit stal-
ne poslovne jedinice na temelju raspodjele ukupne dobiti
društva na njezine različite dijelove, stavak 2. ne sprječava tu
državu ugovornicu da uobičajenom raspodjelom odredi oporezi-
vu dobit. Odabran način raspodjele dobiti mora biti takav da
rezultat bude u skladu s načelima sadržanima u ovom članku.
(6) U primjeni prethodnih odredaba ovoga članka, dobit stal-
ne poslovne jedinice određuje se na isti način svake godine,
osim ako postoji opravdan i dovoljan razlog da se postupi dru-
kčije.
(7) Ako dobit uključuje i dijelove dohotka koji su na poseban
način uređeni u drugim člancima ovoga Ugovora, odredbe
ovoga članka ne utječu na odredbe tih članaka.
Citation to select or copy
Germany / Croatia; https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1; edition Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority; article 7; Hrvatski; source role original-Croatian-proven-font-CMap-native-publication; Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.; source SHA-256 580ba564c731c6886e55b1fa95fd14a77d313cdf17386ea81995d29ebaf3b3aa; derived native Croatian projection SHA-256 a8f2707a8d96337d7d6191dd397aa2879ce14962a80d414894dc4f2ae885a916; unreviewed source text, current applicability unverified; /editions/de-croatia-2006-base/hr/articles/hr-article-7/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/Internationales_Steuerrecht/Staatenbezogene_Informationen/Laender_A_Z/Kroatien/2006-12-07-Kroatien-Abkommen-DBA-Gesetz.pdf?__blob=publicationFile&v=1 · Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
original-Croatian-proven-font-CMap-native-publication · Original2006 Croatian Convention and integral Protocol, source-decoded using two exact original-font37 CMap entries and five proven glyph occurrences; no manual wording/translation. Original PDF stays primary. Current law, later amendments, qualified human legal review and alignment remain unapproved.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Publisher role and language
Original German body is unchanged. Recovered Croatian original body is added only through the separately approved original-font/CMap profile. Both original-source readers are present in this candidate; actual public availability verification is pending. No human legal/currentness/consolidation/alignment certification.
No independent currentness, wording or cross-language approval.
Actual supplied body languages: Deutsch, Hrvatski. A language named by an instrument is not a supplied translation.
The source-language qualification above concerns the earlier retained Deutsch, Hrvatski publication. The active language has its own source and role below.
Edition
Original2006 Croatian source reader; diagnostic CMap extraction evidence, not a new authority
Text available here
Deutsch, Hrvatski
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Application basis
Exact matching signature row, final general-application column of roster I.1. Not a universal tax-specific rule.
Consent law date
2006-12-02
Gazette publication
2006-12-07
General tax application from
2007-01-01
Roster application note
Last column is general application, not entry into force. Raw multi-instrument row retained.
Signature
2006-02-06
Signature basis
law/header and closing when present; OCR evidence is provisional, not human-verified
Signature present verbatim in roster
True
Treaty entry into force
2006-12-20
Languages recorded in source metadata: Deutsch, Hrvatski. This is not a promise of available text or a translation.
Edition notes and known limitations
Currentness and amendment completeness remain unverified.
Unreviewed
Missing-amendment chain / currentness not verified
Not an operative-law representation
Unresolved legacy/later-instrument annotation, not an unqualified status of the 2006 original: Future instrument / negotiation non-operative (recorded snapshot)
Historical German-admission Croatian hold, now superseded only by approved native CMap reader: Native German original source body admitted; Croatian reader remains held. Later Protocol/MLI relationships, current applicability and human legal review remain unverified.
Croatian reader recovered from exact original-font/CMap evidence; diagnostic PDF is not a new primary authority. Complete current treaty/amendment/human review is not claimed.