The Global Forum rated Croatia overall Largely Compliant with the international standard of transparency and exchange of information on requests handled over the period from 1 January 2015 to 31 December 2017. Croatia joined the Global Forum in 2014 and its legal and regulatory framework was assessed in 2016. Croatia addressed the legal gaps then identified with regard to the tax administration’s powers to access information for exchange of information purposes. Croatia has also recently taken measures to fully implement the strengthened standard on the availability of beneficial ownership information by implementing a beneficial ownership register. Practical implementation of the register requires further monitoring. This report is the first review of Croatia’s implementation of its legal and regulatory framework in practice. Croatia exchanges information with its partners, mainly other European countries, in an effective manner. It answered about 150 requests during the period reviewed and made the same number of requests.